Legal Requirements for Invoices in India, US, UK, and EU

June 16, 2025

Creating professional invoices isn’t just about branding—it’s about legal compliance. Different countries have specific requirements for what must appear on an invoice for it to be valid. If you run an international business or serve clients across borders, understanding these rules is crucial.

In this guide, we break down mandatory invoice elements for four major regions: India, United States, United Kingdom, and the European Union.

🇮🇳 India: Invoice Requirements under GST

In India, invoices are governed under the Goods and Services Tax (GST) regulations.

Required Fields:

  • Invoice Number & Date
  • Supplier’s GSTIN (GST ID)
  • Name and Address of the Supplier
  • Name and Address of the Recipient
  • Place of Supply
  • HSN/SAC codes (for goods/services)
  • Description of Goods/Services
  • Quantity and Unit
  • Rate and Amount
  • Tax Rates (CGST, SGST, IGST)
  • Signature (digital or physical)

✅ Tip: Use EasyGoInvoice’s tax fields and custom numbering to stay compliant.

🇺🇸 United States: No Federal Format, but Best Practices Apply

The U.S. does not have a federal law mandating invoice formats, but some industries and states may have rules.

  • Invoice Number
  • Date of Issue
  • Seller’s Business Name and Address
  • Buyer’s Information
  • Description of Goods/Services
  • Amount & Applicable Taxes
  • Payment Terms
  • Due Date
  • Taxpayer Identification Number (if applicable)

✅ Tip: Add EIN or SSN if needed for B2B clients or for IRS documentation.

🇬🇧 United Kingdom: VAT-Compliant Invoice Rules

In the UK, VAT invoices are required for registered businesses.

Required Fields:

  • Unique Invoice Number
  • Date of Issue
  • VAT Number
  • Seller & Buyer Name and Address
  • Detailed Description of Goods/Services
  • Unit Price & Total Amount
  • VAT Rate and Amount
  • Total with VAT

✅ Tip: If you’re not VAT registered, mark your invoice clearly as not VAT applicable.

🇪🇺 European Union: Harmonized VAT Directives

EU regulations are fairly harmonized under the EU VAT Directive, though each country may have slight variations.

Standard Requirements:

  • Invoice Date and Number
  • Supplier’s VAT Number
  • Customer’s VAT Number (for intra-EU sales)
  • Full Name & Address (Both parties)
  • Quantity, Unit Price, and Description
  • Applicable VAT Rate
  • Total Before and After VAT
  • VAT Exemption Reference (if applicable)

✅ Tip: In intra-EU sales, mention reverse charge when VAT isn’t applied.

Final Thoughts ✅

When sending invoices globally, it’s best to:

  • Use templates that meet the strictest legal criteria
  • Always confirm tax registration numbers
  • Save your frequently used invoice formats

With EasyGoInvoice, it’s simple to generate invoices that follow all local and international standards — no account required!

⚠️ Disclaimer

This article is for informational purposes only and does not constitute legal or tax advice. Always consult with a certified accountant or legal professional for your jurisdiction.

📩 Have questions? Reach us at support@easygoinvoice.com