Receipt Requirements Around the World
If you do business internationally — or even if you just want to make sure your domestic receipts are compliant — understanding receipt requirements by country is essential. Tax authorities in different countries have specific rules about what information must appear on a business receipt.
United States (USA)
The US has no federal law mandating a specific receipt format, but the IRS has requirements for expense documentation:
Required Elements
- Business name and address
- Date of transaction
- Description of goods or services
- Amount paid
- Payment method
Tax Considerations
- Sales tax varies by state (0% in Oregon, up to 10.25% in some California jurisdictions)
- EIN (Employer Identification Number) should be included for business-to-business transactions
- Receipts over $75 are required by the IRS for expense deductions
- Some states (like New Jersey) require receipts for all transactions
Best Practice
Include your state tax registration number if you collect sales tax. Digital receipts are accepted by all US states.
United Kingdom (UK)
HMRC has specific requirements for VAT-registered businesses:
VAT Receipt Requirements
For transactions over £250, a full VAT receipt must include:
- Supplier's name, address, and VAT registration number
- Date of supply
- Unique receipt number
- Description and quantity of goods/services
- Total amount excluding VAT
- VAT rate and amount
- Total amount including VAT
Simplified VAT Receipt
For transactions under £250, a simplified receipt needs only:
- Supplier's name, address, and VAT number
- Date of supply
- Description of goods/services
- Total amount including VAT
- VAT rate
Record Keeping
HMRC requires businesses to keep receipt records for at least 6 years.
Canada
The Canada Revenue Agency (CRA) requires specific information on receipts for GST/HST purposes:
Required Elements
- Business name and address
- Business Number (BN) with GST/HST registration
- Date of transaction
- Description of goods/services
- Total amount paid
Tax Specifics
- GST (5%) applies federally
- PST varies by province (0% in Alberta, 7% in BC, 8% in Ontario as part of HST)
- HST is a combined tax in participating provinces (13% in Ontario, 15% in Nova Scotia)
- QST (9.975%) applies in Quebec instead of PST
- GST/HST and PST should be shown as separate lines
Small Supplier Exception
If your revenue is under $30,000/year, you may not need to charge or show GST/HST.
Australia
The Australian Taxation Office (ATO) has clear rules for tax invoices and receipts:
Standard Tax Invoice (over $1,000 inc. GST)
- Supplier's ABN (Australian Business Number)
- Date of issue
- Description of goods/services
- GST amount or statement that total includes GST
- Buyer's identity or ABN
Simplified Tax Invoice (under $1,000 inc. GST)
- Supplier's ABN
- Date of issue
- Description of goods/services
- Total price including GST
Key Rules
- GST is 10% on most goods and services
- ABN must appear on all tax documents
- Records must be kept for 5 years
- GST-free items should be clearly identified
India
India's GST regime has detailed requirements for tax invoices and receipts:
Required Elements
- Supplier's name, address, and GSTIN (GST Identification Number)
- Consecutive serial number
- Date of issue
- Recipient's name and address (for B2B over ₹50,000)
- HSN code (for goods) or SAC code (for services)
- Description and quantity
- Taxable value and discounts
- Tax rates and amounts (CGST, SGST, or IGST)
- Total amount
Tax Structure
- Intra-state: CGST + SGST (split equally, e.g., 9% + 9% = 18%)
- Inter-state: IGST (single rate, e.g., 18%)
- GST rates: 0%, 5%, 12%, 18%, or 28% depending on goods/services
Bill of Supply
Businesses under the composition scheme or selling exempt goods must issue a Bill of Supply instead of a tax invoice.
Summary Table
| Country | Tax ID Required | Tax Display | Record Period | |---------|----------------|-------------|---------------| | USA | EIN (recommended) | Sales tax by state | 3-7 years | | UK | VAT number (if registered) | VAT rate + amount | 6 years | | Canada | Business Number | GST/PST/HST separate | 6 years | | Australia | ABN | GST amount or inclusive statement | 5 years | | India | GSTIN | CGST+SGST or IGST | 6 years |
Create Compliant Receipts
Our Receipt Generator supports multiple currencies and tax formats. Choose your country template to get started: