My client is in the US — should I charge VAT?

No, you typically do not charge EU VAT on services or goods supplied to a US-based business or consumer (US is outside the EU VAT area; place of supply is the US). You may need to comply with US state sales-tax obligations depending on your nexus. Many small EU exporters simply note "VAT 0% — supply outside EU" on the invoice.

Can I issue this invoice without a VAT number?

If you are below the VAT registration threshold in your country (UK: £90k, DE: €22k, FR: €36.8k services, IN: ₹40L), you may not need to register and your invoices should NOT include a VAT line. Drop the VAT % to 0 and leave taxId blank. Once you cross the threshold, registration is mandatory.

How long must I keep copies of issued invoices?

EU general rule: 10 years (Article 247 VAT Directive — though member states may shorten to 6 years; e.g. UK 6 years, DE 10 years, FR 10 years). India: 6 years (CGST §36). Australia: 5 years (Tax Administration Act §262A). Digital copies are acceptable in all listed jurisdictions if they are unalterable and readable.

My client is in the US — should I charge VAT?

No, you typically do not charge EU VAT on services or goods supplied to a US-based business or consumer (US is outside the EU VAT area; place of supply is the US). You may need to comply with US state sales-tax obligations depending on your nexus. Many small EU exporters simply note "VAT 0% — supply outside EU" on the invoice.

Can I issue this invoice without a VAT number?

If you are below the VAT registration threshold in your country (UK: £90k, DE: €22k, FR: €36.8k services, IN: ₹40L), you may not need to register and your invoices should NOT include a VAT line. Drop the VAT % to 0 and leave taxId blank. Once you cross the threshold, registration is mandatory.

How long must I keep copies of issued invoices?

EU general rule: 10 years (Article 247 VAT Directive — though member states may shorten to 6 years; e.g. UK 6 years, DE 10 years, FR 10 years). India: 6 years (CGST §36). Australia: 5 years (Tax Administration Act §262A). Digital copies are acceptable in all listed jurisdictions if they are unalterable and readable.

International Invoice Template (VAT / GST)

Multi-currency invoice with VAT/GST tax line — for EU, UK, India, Australia, Canada billing.

Customise

Invoice number

Invoice date

Due date

Currency

Tax label

Tax rate (%)

EU VAT 17-27%, UK VAT 20%, India GST 18% (most B2B services), Australia GST 10%, Canada GST 5% / HST 13-15%.

Your VAT / GST number

EU: VIES-format VAT number. UK: VAT number. India: GSTIN. Required on invoices for input-credit claims.

Client VAT / GST number

Required for EU B2B reverse-charge transactions.

Your business

Your address

Bill-to name

Bill-to address

Line items (Description | Qty | Unit price)

One item per line, pipe-separated.

EU B2B reverse charge notice?

Payment terms

Payment instructions

Live preview

TAX INVOICE

Beispiel GmbH
Beispielstraße 1
10117 Berlin
Germany
VAT ID: DE123456789

──────────────────────────────────────────────────────────────────────

Invoice #: INV-2026-INTL-001                Date: May 23, 2026
Due date:  On receipt
Currency:  EUR

BILL TO:
Société Exemple SARL
12 Rue de l'Exemple
75001 Paris
France
VAT ID: FR98765432101

──────────────────────────────────────────────────────────────────────

DESCRIPTION                            QTY        UNIT             TOTAL
──────────────────────────────────────────────────────────────────────
Consulting services (June 2026)            40      €150.00 EUR    €6,000.00 EUR
Written advisory report                     1    €2,500.00 EUR    €2,500.00 EUR
Workshop facilitation (full day)            1    €3,500.00 EUR    €3,500.00 EUR
──────────────────────────────────────────────────────────────────────

                                          Subtotal:   €12,000.00 EUR
                                 VAT (20%):    €2,400.00 EUR
                                          TOTAL DUE:   €14,400.00 EUR

Payment terms: Payable within 30 days of invoice date.

Payment instructions:
Bank transfer (IBAN):
DE89 3704 0044 0532 0130 00
BIC: COBADEFFXXX
Reference: invoice number

About this template

A tax invoice in the EU, UK, India, Australia, or Canada must include specific fields for the recipient to claim input-tax credit. The EU VAT Directive (2006/112/EC) Article 226 lists 12 required fields including both parties' VAT numbers, the supplier's name + address, a sequential invoice number, the issue date, a description of the goods/services, the taxable amount, the VAT rate, and the VAT amount. UK HMRC mirrors this in VAT Notice 700/21. India's CGST Rule 46 adds HSN/SAC code requirements for goods/services. Reverse charge (EU B2B cross-border services): the supplier does NOT charge VAT; the recipient self-accounts. This template defaults to a 20% VAT rate (UK + many EU member states) but supports any rate plus a no-VAT reverse-charge mode.

When to use it

Billing EU/UK clients where VAT must appear on the invoice
India GST B2B invoicing (you have a GSTIN)
Australian or Canadian GST/HST billing
Cross-border EU services where reverse charge applies

What to include

Both parties' VAT/GST numbers (mandatory in EU/UK/India for input-credit claims)
Sequential invoice number + invoice date
Description, quantity, unit price, line total per item
Subtotal, tax rate, tax amount, total — broken out separately
Reverse charge notice if applicable (EU B2B services)
Payment instructions (IBAN/BIC for SEPA, branch/account for domestic)

Frequently asked

The recipient's country rate, NOT yours, for cross-border B2C digital services (per EU "place of supply" rules). For cross-border B2B services, use 0% with a reverse-charge notice (recipient self-accounts). For domestic invoicing, use your country's standard rate (e.g. DE 19%, FR 20%, IT 22%, IE 23%). Verify the recipient's VAT number on VIES (ec.europa.eu/taxation_customs/vies/) before applying reverse charge.

⚠ Legal disclaimer. This template is provided for informational purposes only and is not a substitute for legal advice from a qualified attorney. Always consult a licensed professional before using this document for any binding agreement.

Jurisdiction: International — EU VAT Directive 2006/112/EC Articles 226-231 (mandatory invoice content); UK VAT Notice 700/21 (VAT invoices); India CGST Rules 2017 Rule 46 (GST tax invoice content); Australia GST Act 1999 §29-70 (tax invoice); Canada Excise Tax Act §169 (GST/HST input tax credits). VAT/GST rate input is free-form because rates change frequently and span 5%-27% across jurisdictions.

Last reviewed: 2026-05

Reviewed by ScoutMyTool — consult a licensed attorney for binding use.