What a freelance invoice must include in the US, UK, Canada and Australia
An invoice that's missing a required detail can delay your payment, and in some countries it can stop your client claiming back the tax on it, which is a fast way to get your invoice sent back. The rules depend on where you are and whether you're registered for sales tax. The US has no national list at all; the UK, Canada and Australia each set out what has to be on the page. This guide gives the official requirements for each, plus the details that get you paid faster everywhere.
This is general information from each country's tax agency, not legal or tax advice. If you're unsure how a rule applies to you, check with an accountant.
Before you start
You'll need: your business name and address, and your tax registration number if you have one (ABN, GST/HST number or VAT number).
Applies to: freelancers and sole traders billing other businesses. Selling to consumers can add other rules.
How we checked this: each requirement comes from the tax agency's own pages, checked October 19, 2026.
What every invoice should have, wherever you are
Even where the law doesn't list fields, these make your invoice easy to approve and pay:
A unique invoice number, so you and the client can refer to it and nothing is paid twice.
Your name or business name, address and contact details.
The client's business name and address.
The invoice date and the date you did the work.
A clear description of what you're charging for, specific enough that someone in accounts who wasn't on the project can approve it.
The amount, any tax shown separately, and the total due.
The payment due date and how to pay: bank details, a payment link, or both.
The UK's list of required fields is almost exactly this, which makes it a good default template for anyone.
The rules country by country
| Country | Is there a required list? | Tax number on the invoice | Amounts that change the rules |
|---|---|---|---|
| United States | No federal list | Not required on the invoice | None federally |
| United Kingdom | Yes, for every invoice | VAT number, if you're VAT-registered | None for basic invoices |
| Canada | Yes, if you charge GST/HST | GST/HST number from C$100 | C$100 and C$500 |
| Australia | Yes, for tax invoices | ABN on tax invoices | A$82.50 and A$1,000 |
United States
There's no federal law listing what an invoice must contain. The IRS treats invoices as one of the supporting documents for your income and asks you to keep them organized, by year and type of income for example. Use the universal list above. Two US-specific points:
Expect a Form W-9 request. Clients that have to report their payments to you to the IRS use Form W-9 to collect your taxpayer identification number. You give it to the client, not the IRS, and you send it once, separately. Your tax ID doesn't need to go on each invoice.
Sales tax is a state matter. Whether your services are taxable depends on your state, so check your state's revenue department. If you do charge sales tax, show it as a separate line.
United Kingdom
GOV.UK lists what every invoice must include, VAT-registered or not:
a unique identification number
your company name, address and contact details
the customer's company name and address
a clear description of what you're charging for
the date the goods or service were provided (the supply date)
the invoice date
the amount or amounts charged, any VAT, and the total amount owed
Sole traders must also show their own name and any business name, and if they trade under a business name, an address where legal documents can be delivered. Limited companies must show the full company name exactly as it appears on the certificate of incorporation. If you choose to name any directors, you must name all of them.
If you're VAT-registered, your invoices must show your VAT number and show VAT separately. HMRC lists further required details in VAT Notice 700, section 16.
Payment terms work in your favour. If you haven't agreed a payment date, a business customer must pay within 30 days of receiving your invoice or the work. If they pay late, you can claim statutory interest of 8% plus the Bank of England base rate, plus a fixed sum per invoice: £40 on debts up to £999.99, £70 from £1,000 to £9,999.99, and £100 on £10,000 or more. Stating your payment terms on the invoice makes those rights easy to point to.
Canada
Canada's rules apply when you charge GST/HST. They exist so your client can claim back the tax as an input tax credit, so a missing detail is the client's problem too, and invoices without it tend to come back. The required details step up with the invoice total:
| Invoice total | What it must show |
|---|---|
| Under C$100 | Your name or trade name; the invoice date; the total paid or payable |
| C$100 to C$499.99 | All of the above, plus your GST/HST registration number; the tax amount, or a statement that tax is included with the rate; the tax status of each item if they differ |
| C$500 or more | All of the above, plus the client's name or trade name; the payment terms; a description of each supply sufficient to identify it |
In practice, put every item on every invoice: it costs nothing and a client never has to ask.
Australia
The ATO's rules depend on whether you're registered for GST.
Registered for GST: if a customer asks for a tax invoice on a sale over A$82.50 including GST, you must give one within 28 days. A tax invoice must show:
that it's a tax invoice
your identity and ABN
the date it was issued
a description of what you sold, with quantity and price
the GST amount, or the statement "Total price includes GST" if GST is exactly one-eleventh of the price
whether each item is taxable
For sales of A$1,000 or more, it must also show the buyer's identity or ABN.
Not registered for GST: issue a standard invoice, and the ATO says it should not include the words "tax invoice". Use the universal list above.
Mistakes that delay payment
Reusing or skipping invoice numbers. Accounts teams match payments by number. Use a simple sequence and never repeat it.
A vague description. "Consulting, March" makes someone ask the person who hired you before they can approve it. Name the project, deliverable or hours.
No due date or payment method. An invoice without them gets paid whenever it rises to the top of someone's pile.
Calling it a tax invoice when it isn't. In Australia, only GST-registered businesses should use those words.
Charging tax you're not registered to collect. If you're not registered for GST, HST or VAT, don't add it.
If it doesn't work
A client says your invoice can't be processed: ask which detail is missing. In Canada and Australia it's usually your registration number or their own name.
A UK client is paying late: remind them of your terms, then of your right to statutory interest and the fixed sum. Mentioning them is often enough to move an invoice up the queue.
You work with clients in several countries: the rules that apply are generally those where you're registered for tax, but cross-border invoicing has its own rules. That's a question for an accountant.
Using an invoicing app takes care of numbering, due dates and payment links for you. Compare free options in our guide to free invoicing apps for freelancers.
Sources
Last checked: October 19, 2026. Tax rules change; if something here no longer matches what you see, let us know.
Compare free invoicing apps that add these details for you.
