Research · September 2026

What a tax invoice must show: UK, Canada, Australia, India

Four countries, one pattern: the seller, the buyer, what was supplied, the tax, and the totals — but the details differ in ways that matter. Every row below is sourced to the official guidance linked at the bottom. Figures were checked in September 2026; thresholds and rates change, so confirm against the source before relying on them.

Required particulars by jurisdiction (structural comparison, not advice)
ParticularUK (VAT)Canada (GST/HST)Australia (GST)India (GST)
Unique invoice numberRequired (sequential)RequiredRequiredRequired (per GST rules)
Supplier name + addressRequiredRequiredRequired (with ABN)Required
Supplier tax number on the invoiceVAT registration numberGST/HST number where applicableABN (tax invoices at/above the taxable threshold)GSTIN
Customer name + addressRequiredRequired above $100 of considerationRequiredRequired (bill-to/ship-to)
Date of issueRequiredRequiredRequiredRequired
Description, quantity, unit priceRequiredRequiredRequiredRequired (with HSN/SAC codes)
Tax rate per lineRequiredRequired (GST/HST rate applied)RequiredRequired (CGST/SGST or IGST split)
Total excluding taxRequiredRequiredRequiredRequired
Tax amount chargedRequiredRequiredRequired (GST amount)Required
Total payableRequiredRequiredRequiredRequired
Small-sale simplificationSimplified invoice under £250No simplified tier; fewer particulars under $100Simplified rules under the low-value thresholdNo simplified tier

Sources

Make one

The generators implement these layouts: UK VAT invoice,Canadian GST/HST invoice,Australian tax invoice, and Indian GST invoice. Invoice Workshop lays out the document and does the arithmetic; it does not determine registration, rates, or compliance in your circumstances.