Reference dataset
Invoice requirements by country
What legally must appear on a B2B invoice in each jurisdiction, the legal basis, simplified-invoice thresholds, e-invoicing mandate status, and retention periods. Each row cites the controlling statute or tax authority.
What legally has to be on a B2B invoice in each country. The mandatory fields, the statute or regulation that requires them, the simplified-invoice threshold where one exists, the current status of any e-invoicing mandate, and how long invoices must be retained for tax purposes. Sourced row by row from national tax authorities and government legal portals. EU members are cross-checked against the VAT Directive 2006/112/EC Article 226 baseline, but each country adds its own national requirements on top.
43 rows
·
Last verified: 2026-05-27
| Country | Mandatory fields | Simplified threshold | e-Invoicing | Retention (years) | Legal basis |
|---|---|---|---|---|---|
| Austria | Invoice number (sequential, unique), Issue date, Seller name + address + VAT (UID) number, Buyer name + address; buyer UID for invoices over EUR 10,000 or intra-EU B2B, Quantity and description of goods/services, Date of supply (or period), Unit price excl. VAT, broken down by rate, VAT rate and VAT amount (or reverse-charge reference), Any discount/rebate, Total amount payable | EUR 400 gross (Kleinbetragsrechnung) | Mandatory B2G via USP/PEPPOL since 2014. No B2B mandate as of 2026-05-27. | 7 | Rechtsinformationssystem des Bundes (RIS), UStG §11 |
| Belgium | Invoice number (sequential, unique), Issue date, Date of supply (if different), Seller name + address + VAT number (BTW/TVA), Buyer name + address + VAT number (B2B), Description, quantity, unit price excl. VAT, VAT rate and amount per rate, or exemption/reverse-charge reference, Total excl. VAT, total VAT, total payable | EUR 100 gross (not for intra-EU or distance sales) | Mandatory B2B structured e-invoicing via PEPPOL BIS in force from 2026-01-01 (all VAT-registered taxable persons established in Belgium). | 10 | FOD Financiën / SPF Finances |
| Bulgaria | Invoice number (10-digit sequential, gapless), Issue date, Date of taxable supply, Seller name, address, VAT number (BG + EIK), Buyer name, address, VAT number (B2B), Quantity and description, Unit price excl. VAT, taxable base per rate, VAT rate and amount, or exemption/reverse-charge ground, Total amount payable | BGN 100 (~EUR 50) for simplified invoice (notice) | No B2B mandate as of 2026-05-27. SAF-T phased reporting starts 2026 for large taxpayers; e-invoicing under public consultation. | 10 | Национална агенция за приходите (NRA) |
| Croatia | Invoice number (sequential, with business-premises and till identifier where applicable), Issue date and time, Date of supply, Seller name, address, OIB, VAT number, Buyer name, address, OIB/VAT (B2B), Description, quantity, unit price, Taxable base per rate, VAT rate and amount, Total amount payable, Method of payment | EUR 100 gross | Fiscalisation 2.0: mandatory B2B e-invoicing scheduled 2026-01-01 (confirmed in law December 2024). | 11 | Porezna uprava (Croatian Tax Administration) |
| Cyprus | Invoice number (sequential), Issue date, Date of supply (if different), Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Description, quantity, unit price, Taxable amount per rate, VAT rate, VAT amount, Total amount payable, Reference to exemption / reverse-charge / margin scheme where applicable | EUR 85 gross | Mandatory B2G via Ariba/PEPPOL since 2024. No B2B mandate as of 2026-05-27. | 6 | Tax Department of the Republic of Cyprus |
| Czech Republic | Invoice (tax document) number, Issue date, Date of taxable supply, Seller name, address, DIČ (VAT), Buyer name, address, DIČ (B2B), Scope and nature of supply, Unit price excl. VAT, discounts, Tax base, VAT rate, VAT amount (in CZK if seller is CZ established), Reference to exemption / reverse-charge, Total amount payable | CZK 10,000 gross (~EUR 400) | Mandatory B2G via NEN since 2019. No B2B mandate as of 2026-05-27; ViDA-aligned mandate under preparation for 2028-2030. | 10 | Zákony pro lidi |
| Denmark | Invoice number (sequential), Issue date, Seller name, address, CVR/SE (VAT) number, Buyer name, address, CVR/VAT number (B2B), Quantity and nature of supply, Date of supply (if different from issue date), Taxable amount per VAT rate, VAT rate, VAT amount, Total amount payable, Any exemption / reverse-charge reference | DKK 3,000 gross (~EUR 400) | Mandatory B2G via NemHandel since 2005. Bookkeeping Act of 2022 phases in mandatory digital bookkeeping 2024-2026; no full B2B clearance mandate. | 5 | Retsinformation |
| Estonia | Invoice number (sequential), Issue date, Date of supply, Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Quantity and description, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, total payable, Reverse-charge / exemption reference where applicable | EUR 160 gross | From 2025-07-01, registered e-invoice recipients have a statutory right to demand a structured e-invoice from suppliers. No universal B2B mandate yet. | 7 | Riigi Teataja |
| Finland | Invoice number (sequential), Issue date, Date of supply, Seller name, address, business ID (Y-tunnus) and VAT number, Buyer name, address, VAT number (B2B intra-EU and reverse-charge), Quantity and nature of supply, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, Total amount payable, Any exemption / reverse-charge reference | EUR 400 gross | Buyer's statutory right to demand a structured e-invoice (Finvoice 3.0 / PEPPOL BIS) since 2020-04-01 for B2B and B2G. No clearance mandate. | 6 | Finlex |
| France | Invoice number (sequential, gapless), Issue date, Date of supply (or payment of deposit), Seller name, address, SIREN/SIRET, VAT number, legal form and share capital where applicable, Buyer name, address, VAT number (B2B), Buyer's purchase order reference where issued, Designation, quantity, unit price excl. VAT, Discounts / rebates, VAT rate per line, total taxable amount per rate, total VAT, Total excl. VAT and total incl. VAT, Payment due date and late-payment penalty rate and EUR 40 recovery indemnity, Reference to exemption / reverse-charge / margin scheme | EUR 150 excl. VAT | Phase 1: from 2026-09-01 all VAT-registered French businesses must be able to receive structured e-invoices via certified PDPs; from 2026-09-01 large + mid-cap must issue; from 2027-09-01 issuing extends to SMEs and micro-enterprises. | 10 | Légifrance |
| Germany | Invoice number (sequential, unique), Issue date, Date of supply (or month, if different), Seller name and address, Seller tax number or VAT identification number (USt-IdNr.), Buyer name and address, Buyer VAT identification number (for intra-EU B2B and reverse-charge), Quantity and customary description of goods/services, Net amount per VAT rate (broken down), VAT rate and amount, or exemption/reverse-charge reference, Any pre-agreed reduction in price not already in unit price, Total amount payable | EUR 250 gross (Kleinbetragsrechnung, UStDV §33) | Mandatory ability to receive structured e-invoices (XRechnung / ZUGFeRD 2.x) by all domestic B2B taxable persons since 2025-01-01. Mandatory issuance phased: businesses with prior-year turnover over EUR 800,000 from 2027-01-01; all remaining domestic B2B from 2028-01-01. | 10 | Gesetze im Internet, UStG §14 |
| Greece | Invoice number and series, Issue date, Date of supply, Seller name, address, AFM (Tax ID), VAT number, tax office (DOY), Buyer name, address, AFM/VAT (B2B), Description, quantity, unit, Unit price excl. VAT, taxable base per rate, VAT rate, VAT amount, total payable, myDATA QR code / MARK reference | EUR 100 gross | myDATA real-time transmission of invoice data to AADE has been mandatory for all businesses since 2021. B2B clearance mandate scheduled for 2026 via ViDA derogation. | 5 | AADE |
| Hungary | Invoice number (sequential, gapless), Issue date, Date of supply (teljesítés), Seller name, address, tax number (adószám), EU VAT number, Buyer name, address, tax number (B2B, mandatory since 2020-07-01), Description, quantity, unit of measure, unit price, Taxable amount per rate, VAT rate, VAT amount in HUF, Total amount payable, Exemption / reverse-charge reference | HUF 100,000 gross (~EUR 250) | Real-time invoice reporting (RTIR / NAV Online Számla) mandatory for all B2B and B2C since 2021-04-01. | 8 | Nemzeti Jogszabálytár |
| Ireland | Invoice number (sequential, unique), Issue date, Date of supply (if different), Seller name, address, VAT number, Buyer name, address, VAT number (B2B intra-EU, reverse-charge), Description, quantity, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, Total amount payable, Exemption / reverse-charge / margin reference | EUR 100 gross | Mandatory B2G via PEPPOL since 2019. Revenue published a consultation on B2B e-invoicing in 2024; no mandate enacted as of 2026-05-27. | 6 | Irish Statute Book |
| Italy | Invoice number (sequential, with annual reset permitted), Issue date, Date of supply (if different), Seller name, address, partita IVA, codice fiscale, Buyer name, address, partita IVA or codice fiscale, SDI Codice Destinatario / PEC address, Quantity and nature of goods/services, Taxable amount per rate, VAT rate, VAT amount, Total amount payable, Reference to exemption / reverse-charge / split-payment regime where applicable, Bollo (stamp duty) statement on VAT-exempt invoices over EUR 77.47 | EUR 400 gross (fattura semplificata) | Mandatory B2B (and B2C) e-invoicing via SdI (Sistema di Interscambio) in FatturaPA XML format since 2019-01-01. Extended to small VAT regime (forfettari) from 2024-01-01. | 10 | Normattiva, DPR 633/1972 |
| Latvia | Invoice number (sequential), Issue date, Date of supply, Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Description, quantity, unit price excl. VAT, Taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 150 gross | Mandatory B2G via PEPPOL since 2025-01-01. Mandatory B2B structured e-invoicing scheduled 2026-01-01. | 5 | Likumi.lv |
| Lithuania | Invoice number (with series), Issue date, Date of supply, Seller name, address, VAT code, Buyer name, address, VAT code (B2B), Description, quantity, unit price, Taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 100 gross | Mandatory B2G via E.sąskaita / PEPPOL since 2017. i.SAF / i.VAZ real-time reporting mandatory since 2016. B2B structured mandate under consultation. | 10 | Lietuvos Respublikos Seimas |
| Luxembourg | Invoice number (sequential), Issue date, Date of supply, Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Description, quantity, unit price, Taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 100 gross | Mandatory B2G via PEPPOL since 2023-05-18 (all economic operators). No B2B mandate as of 2026-05-27. | 10 | Légilux |
| Malta | Invoice number (sequential), Issue date, Date of supply, Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Description, quantity, Taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 100 gross | No B2B or B2G mandate as of 2026-05-27. Consultation paper issued by Office of the CfR in 2024. | 6 | Laws of Malta |
| Netherlands | Invoice number (sequential), Issue date, Date of supply (if different), Seller name, address, BTW (VAT) number, KvK (Chamber of Commerce) number, Buyer name, address, VAT number (B2B intra-EU and reverse-charge), Quantity and nature of supply, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 100 gross | Mandatory B2G via PEPPOL / Digipoort since 2017. No B2B mandate as of 2026-05-27; Belastingdienst aligned with ViDA timetable. | 7 | Overheid.nl |
| Poland | Invoice number (sequential), Issue date, Date of supply (or completion), Seller name, address, NIP (VAT), Buyer name, address, NIP/VAT (B2B), Description, quantity, unit of measure, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount (in PLN), Total amount payable, 'Mechanizm podzielonej płatności' wording where split-payment applies, KSeF identifier once in scope | PLN 450 gross (~EUR 100) | KSeF (Krajowy System e-Faktur) mandatory B2B issuance: large taxpayers (turnover over PLN 200m) from 2026-02-01, all other VAT-registered taxpayers from 2026-04-01. | 5 | ISAP |
| Portugal | Invoice number (sequential, with series, generated by AT-certified software), Issue date, Date of supply (if different), Seller name, address, NIF (tax number), Buyer name, address, NIF (B2B; B2C if requested), Description, quantity, unit price, Taxable amount per rate, VAT rate, VAT amount, Total payable, ATCUD code and QR code, Software validation code (Hash) and certification number | EUR 100 gross (B2C) / EUR 1,000 with buyer NIF (limited cases) | Mandatory ATCUD + QR code on all invoices since 2023-01-01. Certified billing software mandatory. CIUS-PT structured e-invoicing mandatory B2G; qualified digital signature on PDF required from 2026-01-01. | 10 | Autoridade Tributária |
| Romania | Invoice number (sequential, with series), Issue date, Date of supply (if different), Seller name, address, CUI/VAT, trade-register number, Buyer name, address, CUI/VAT (B2B), Description, quantity, unit, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount (in RON), Total payable, RO e-Factura XML identifier after clearance | RON 100 gross (~EUR 20) for simplified invoice in limited cases | RO e-Factura mandatory B2B clearance for all resident taxpayers since 2024-07-01. Mandatory B2C from 2025-01-01. | 10 | Portalul Legislativ |
| Slovakia | Invoice number (sequential), Issue date, Date of supply, Seller name, address, IČ DPH (VAT), Buyer name, address, IČ DPH (B2B), Description, quantity, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference | EUR 100 gross (cash receipt) / EUR 400 gross (other simplified) | B2G mandatory via IS EFA from 2024. B2B mandate proposed for 2027. | 10 | Slov-lex |
| Slovenia | Invoice number (sequential, with electronic device identifier for cash sales), Issue date, Date of supply, Seller name, address, VAT number, Buyer name, address, VAT number (B2B), Description, quantity, unit price, Taxable amount per rate, VAT rate, VAT amount, Total payable, Exemption / reverse-charge reference, EOR (cash-invoice unique ID) for cash sales | EUR 100 gross | Mandatory B2G via UJP/e-SLOG since 2015. B2B structured e-invoicing mandate scheduled for 2027-01-01. | 10 | Pravno-informacijski sistem RS |
| Spain | Invoice number and series (sequential), Issue date, Date of supply (if different), Seller name, NIF, address, Buyer name, NIF/VAT, address (B2B; B2C if amount over EUR 400 or buyer requests), Description of goods/services, Taxable base per rate, VAT rate (IVA), VAT amount, Equivalence-surcharge rate and amount where applicable, Total amount payable, Exemption / reverse-charge / special-regime reference | EUR 400 gross (general) / EUR 3,000 gross (specific sectors) | Verifactu (anti-fraud invoicing software regulation, RD 1007/2023) mandatory from 2026-01-01 for corporate income taxpayers and 2026-07-01 for others. Crea y Crece B2B mandate still awaiting final regulation; expected 2026-2027. | 4 | Boletín Oficial del Estado |
| Sweden | Invoice number (sequential), Issue date, Date of supply (if different), Seller name, address, VAT number, F-skatt note (where applicable), Buyer name, address, VAT number (B2B intra-EU and reverse-charge), Quantity and nature of supply, Unit price excl. VAT, taxable amount per rate, VAT rate (moms), VAT amount in SEK, Total payable, Exemption / reverse-charge reference | SEK 4,000 gross (~EUR 350) | Mandatory B2G via PEPPOL since 2019-04-01. No B2B mandate as of 2026-05-27; Skatteverket published a feasibility report in 2024 recommending alignment with ViDA. | 7 | Sveriges Riksdag |
| United Kingdom | Invoice number (sequential and unique), Issue date (tax point if different), Time of supply (tax point) if different from issue date, Seller name, address, VAT registration number, Buyer name and address, Description sufficient to identify the goods/services, Quantity, unit price excl. VAT, Rate of VAT per item, total VAT-exclusive amount per rate, Rate of any cash discount, Total VAT payable in sterling, Reason for any zero-rate / exempt / reverse-charge treatment | GBP 250 gross (retailer's invoice / less-detailed VAT invoice) | No B2B mandate as of 2026-05-27. HMRC + DBT joint consultation closed May 2025; mandate not yet legislated. | 6 | legislation.gov.uk |
| Switzerland | Seller name + address as registered, Seller VAT/UID number (CHE-xxx.xxx.xxx MWST), Buyer name and address, Issue date or period of supply, Description, quantity, nature of supply, Consideration for the supply, VAT rate and amount, or note that the consideration includes VAT (gross + rate sufficient) | CHF 400 gross (till receipt may omit buyer details) | Mandatory B2G via e-invoicing for federal contracts over CHF 5,000 since 2016. No B2B mandate. | 10 | Fedlex |
| Norway | Invoice number (machine-allocated, sequential), Issue date, Seller name, address, organisation number followed by 'MVA' if VAT-registered, Buyer name and address, Description, quantity, nature of supply, Date and place of delivery, Consideration and payment due date, VAT rate and amount (in NOK), or basis for exemption | NOK 1,000 gross (~EUR 85) | Mandatory B2G via EHF/PEPPOL since 2019-04-02. Skatteetaten published a B2B e-invoicing roadmap in 2024; mandate not yet legislated. | 5 | Lovdata |
| Iceland | Invoice number (sequential), Issue date, Seller name, address, VSK (VAT) number, Buyer name and address, Description, quantity, Unit price excl. VAT, taxable amount per rate, VAT rate, VAT amount, total payable | ISK 25,000 gross (~EUR 170) for cash-register receipt as invoice | Mandatory B2G via TS136 / PEPPOL since 2020. No B2B mandate as of 2026-05-27. | 7 | Alþingi |
| United States | Seller name and address (de facto, not federal statute), Buyer name and address, Invoice date and unique invoice number, Description of goods/services with quantity and price, Total amount due, State sales tax broken out as separate line where the seller has nexus and the sale is taxable, Seller's state sales-tax permit number where the destination state requires it (varies by state) | Not applicable (no federal VAT) | No federal B2B mandate. Federal B2G via Treasury's IPP/G-Invoicing for federal agencies since 2018; voluntary DBNAlliance e-invoicing exchange framework launched 2024. | 5 | Cornell LII (26 CFR 1.6001-1) |
| Canada | Seller (supplier) name or trading name, Seller GST/HST registration number (for invoices CAD 30 or more), Invoice date, Total amount paid or payable, Indication of GST/HST: amount, rate, or statement that amount includes GST/HST, For invoices CAD 150 or more: buyer name or trading name, brief description, terms of payment | CAD 30 (no ITC info required) / CAD 150 (mid-tier requirements) | Federal B2G via CanadaBuys / PEPPOL pilot since 2022. No B2B mandate as of 2026-05-27. Quebec QST has separate billing-software rules (MEV/SRM) for restaurants and commercial transport. | 6 | Justice Laws Website |
| Australia | The words 'Tax invoice', Seller identity (name or business name), Seller ABN, Issue date, Brief description of items sold (quantity where applicable), GST amount (or statement 'Total price includes GST'), Extent to which each sale is taxable (where mixed supply), For invoices of AUD 1,000 or more (GST-inclusive): buyer identity or ABN | AUD 82.50 gross (no tax invoice required to claim GST credit) | Mandatory B2G via PEPPOL for non-corporate Commonwealth entities since 2022. No B2B mandate as of 2026-05-27. | 5 | Federal Register of Legislation |
| New Zealand | Seller name, address, GST registration number, Date of issue, Description of goods/services, Quantity or volume, GST-inclusive amount, or GST-exclusive amount + GST amount + GST-inclusive total, For supplies over NZD 1,000: buyer name and address | NZD 200 gross (no taxable supply information required) / NZD 1,000 (full info) | Mandatory for all central-government agencies to receive PEPPOL e-invoices since 2022-03-31. No B2B mandate as of 2026-05-27. | 7 | New Zealand Legislation |
| Japan | Seller name and qualified-invoice registration number (T + 13 digits), Date of transaction, Description of goods/services (with separate identification of 8% reduced-rate items), Total amount per tax rate (8% and 10%), excluding or including consumption tax, Consumption tax amount per rate, Buyer name | JPY 30,000 (simplified qualified invoice for retail-type businesses; buyer name may be omitted) | Voluntary PEPPOL JP-PINT framework launched 2023-10-01 alongside the qualified-invoice system. No mandatory e-invoicing. | 7 | e-Gov 法令検索 |
| Singapore | The words 'Tax invoice', Invoice serial number, Issue date, Seller name, address, GST registration number, Buyer name and address, Description of goods/services, Quantity and price (excl. GST), or discount where applicable, Total amount payable excl. GST, Total GST amount and rate, Total amount payable incl. GST | SGD 1,000 gross (simplified tax invoice) | InvoiceNow (PEPPOL-based) mandatory for GST-registered businesses phased: voluntary early adopters since 2025-05-01, newly incorporated voluntary GST registrants from 2025-11-01, all new GST registrants from 2026-04-01. | 5 | Singapore Statutes Online |
| India | Invoice number (16-character max, alphanumeric, unique per financial year), Issue date, Seller name, address, GSTIN, state code, Buyer name, address, GSTIN (B2B), state code; for B2C over INR 50,000: name, address, state, HSN code (goods) or SAC code (services), with mandatory 6-digit HSN for taxpayers with turnover over INR 5 crore, 4-digit for others, Description, quantity, unit, total value, Taxable value (after discount), Rate and amount of CGST + SGST/UTGST (intrastate) or IGST (interstate), Place of supply with state code (for interstate), Reverse-charge indicator (yes/no), Signature or digital signature of the supplier, Invoice Reference Number (IRN) + QR code for taxpayers under the e-invoicing mandate | Bill of supply for exempt/composition supplies; B2C invoices below INR 200 may be consolidated daily | Mandatory e-invoicing via IRP for all GST-registered businesses with aggregate turnover above INR 5 crore (USD ~600,000) since 2023-08-01. Further reduction to INR 1 crore expected. | 6 | Central Board of Indirect Taxes and Customs (CBIC) |
| United Arab Emirates | The words 'Tax Invoice', Seller name, address, Tax Registration Number (TRN), Buyer name, address, TRN (where buyer is registered), Invoice sequential number or unique identifier, Issue date and (if different) date of supply, Description of goods/services, Unit price, quantity, rate of tax, discount, Total amount payable in AED, Tax amount per rate in AED, Where applicable: exchange rate used | AED 10,000 gross (simplified tax invoice) | UAE eInvoicing programme: pilot 2025; mandatory issuance for B2B and B2G from 2026-07-01 (large taxpayers) and 2027-01-01 (all). Uses PEPPOL 5-corner model. | 5 | UAE Ministry of Finance |
| South Africa | The words 'Tax Invoice', 'VAT Invoice', or 'Invoice', Seller name, address, VAT registration number, Buyer name, address, VAT number (for invoices ZAR 5,000 or more), Serial invoice number, issue date, Description of goods/services (and quantity/volume), Value of supply, amount of VAT, consideration for the supply | ZAR 5,000 gross (abridged tax invoice; ZAR 50 minimum below which no invoice required) | No B2B mandate as of 2026-05-27. SARS published a discussion paper on real-time reporting in 2024 but no legislated timeline. | 5 | South African Revenue Service (SARS) |
| Mexico | CFDI XML 4.0 with SAT-assigned UUID (folio fiscal), Seller RFC (tax ID), legal name, fiscal regime, postal code of fiscal address, Buyer RFC, legal name, fiscal regime, postal code, CFDI use code, Issue date and place of issue, Description, quantity, unit, ClaveProdServ, ClaveUnidad, Unit price, subtotal, discounts, IVA (VAT) and any IEPS/other taxes broken out, Total amount and payment method (PUE/PPD), forma de pago, Digital seal of the issuer and of the SAT, QR code linking to SAT validation | No simplified-invoice regime in the EU sense; small cash sales may use 'CFDI global' | Universal mandatory clearance via SAT-authorised PACs since 2014; CFDI 4.0 mandatory since 2023-04-01; Carta Porte complement mandatory for transport of goods. | 5 | Cámara de Diputados |
| Brazil | NF-e (goods), NFS-e (services), or NFC-e (consumer) XML with SEFAZ access key (44 digits) and authorisation protocol, Seller CNPJ, legal name, IE (state inscription), CNAE, Buyer CNPJ/CPF, name, address, Issue date and time, operation date, CFOP, NCM, CST/CSOSN (tax codes), Description, quantity, unit, unit price, Tax calculation base and amount for each of ICMS, IPI, PIS, COFINS, ISS as applicable, Total invoice amount, DANFE printout with QR code | Not applicable; NFC-e replaces simplified retail receipts | Universal mandatory clearance: NF-e for goods since 2008, NFS-e for services rolled out by municipality (national standard NFS-e mandatory from 2023-09-01 for MEIs). Tax reform (EC 132/2023) introduces unified NFS-e from 2026. | 5 | CONFAZ |
| Israel | The word 'חשבונית מס' (Tax Invoice) or 'חשבונית מס/קבלה' (Tax Invoice/Receipt), Sequential invoice number, Issue date, Seller name, address, Osek Murshe / VAT file number, Buyer name, address, VAT number (B2B), Description, quantity, unit price, Total before VAT, VAT amount, total payable, Allocation number from the Tax Authority for invoices above the threshold (Israel Invoices system) | Cash-register receipt acceptable for B2C transactions below the VAT-invoice obligation | Israel Invoices clearance model: allocation-number requirement phased in by invoice value. As of 2026-01-01 the threshold is ILS 10,000 (down from ILS 20,000 in 2025). | 7 | Israel Tax Authority |
Every row cites a primary source. See the methodology section below for sourcing details and known limitations.
Methodology
The mandatory-fields column lists the legal minimum a compliant invoice must show, not best-practice extras. Where a country's rules are scattered across multiple statutes (most are), the source URL points to the primary statute or the consolidated tax authority page.
Areas where this dataset specifically corrects common AI errors:
- The United States has no federal invoice-content law. B2B invoices are largely contractual. State sales-tax rules may require specific fields where sales tax applies. Many AI tools wrongly cite a federal standard.
- EU members follow VAT Directive 2006/112/EC Article 226 as a baseline, but each layer national requirements on top (currency, language, electronic-signature rules, reverse-charge wording). The dataset captures the country-specific extras.
- E-invoicing mandates are evolving rapidly. Italy has required B2B e-invoicing since 2019; France phases in mandatory receipt in 2026 and issuance in 2027 for medium and large companies; Germany requires receipt in 2025 with phased issuance through 2027 and 2028; Spain, Poland, and Romania have their own 2025-2026 timelines. The dataset reflects 2026 reality, not pre-pandemic assumptions.
- Simplified-invoice thresholds vary widely: Germany EUR 250, Austria EUR 400, UK GBP 250, Australia AUD 82.50, Singapore SGD 1,000.
- Retention periods range from 5 years (US federal) to 10 years (Germany).
- India's GST regime requires GSTIN, HSN/SAC codes, and structured place-of-supply information that the dataset documents alongside the EU model.
Each row's source column links to the controlling statute or the consolidated tax-authority guidance. Where a primary citation could not be confirmed at the row level, the cell is flagged in notes rather than left to guesswork.
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