What Must Be on a Receipt? Legal Requirements by Country

Last updated: September 2026

Need to know what to put on a receipt? At minimum, a good receipt should show who was paid, when the payment happened, what was bought, how much was paid, and what tax was charged, if applicable. The exact legal requirements depend on whether you are issuing a simple receipt, an invoice, or a VAT/GST tax invoice — and the rules change by country.

Quick answer: There is no single universal receipt format. For US IRS business records, supporting documents should show the payee, amount, date, proof of payment, and business-purpose description. The UK and EU require VAT invoices to include a unique sequential number, supplier and customer details, VAT registration numbers, itemized totals, and the VAT rate and amount. Canada requires GST/HST information that varies by transaction amount (under $30, $30–$149.99, or $150+). Australia requires tax invoices to show the seller’s identity, ABN, date, description, and GST amount. Credit card receipts in the US must truncate card numbers under federal law (FACTA).

This article is general information, not tax or legal advice. Check with your local tax authority or a qualified accountant for guidance specific to your business.

Receipt vs invoice vs tax invoice
What to include on a receipt: quick checklist
Receipt requirements by country: comparison
United States: What must be on a receipt
United Kingdom: Invoice and VAT receipt requirements
European Union: VAT invoice requirements
Canada: GST/HST receipt requirements
Australia: Tax invoice requirements
Credit card receipt truncation (US FACTA law)
Common receipt mistakes to avoid
FAQ
Key takeaways

Receipt vs Invoice vs Tax Invoice

Before diving into country-specific rules, it helps to understand the difference between three commonly confused document types:

Receipt — confirms that a payment has been made. Issued after the transaction is complete.
Invoice — requests payment before it is due. Issued before payment is received.
Tax invoice — a specific type of invoice required in some countries (UK, EU, Australia, Canada) when a transaction involves VAT or GST. It includes additional information like tax registration numbers and tax amounts.

The strict legal requirements described in this guide — VAT numbers, sequential numbering, tax rates — apply primarily to invoices and tax invoices, not to every simple consumer receipt. However, many businesses issue receipts that double as tax invoices, especially for B2B transactions. For more on the distinction, see our guide on receipt vs invoice.

What to Include on a Receipt: Quick Checklist

Whether you are issuing a receipt, an invoice, or a tax invoice, these are the fields that matter most. Items marked required are mandated by at least one of the tax authorities covered in this guide; items marked recommended are best practice but not strictly required by law.

Field	Why it matters	Required where
Supplier / business identity	Identifies who was paid	US, UK, EU, Canada, Australia
Supplier address	Identifies the supplier’s location	UK, EU (on invoices)
Unique receipt or invoice number	Enables tracking and audit trails	UK, EU (sequential)
Date of transaction	Establishes when the supply occurred	US, UK, EU, Canada, Australia
Customer name	Identifies the recipient	UK, EU (on invoices), Canada ($150+), Australia ($1,000+)
Itemized description	Shows what was purchased	US, UK, EU, Canada ($150+), Australia
Subtotal (pre-tax)	Shows amount before tax	UK, EU (VAT-exclusive)
Tax amount (VAT/GST/HST)	Required for tax compliance	UK, EU, Canada, Australia
VAT rate	Shows the applicable VAT rate	UK, EU
GST/HST tax amount or tax-included statement	Shows GST/HST payable or that tax is included	Canada, Australia
Total amount	Final amount paid	US, UK, EU, Canada, Australia
Proof of payment / payment method	Links receipt to bank/credit card records for IRS substantiation	US (IRS business records)
VAT/GST registration number	Required on tax invoices	UK, EU, Canada ($30+), Australia (ABN)
Business logo	Reinforces brand identity	Recommended
QR code or barcode	Enables scanning and verification	Recommended
Return or refund policy	Especially for retail	Some US states
Terms and conditions	For service businesses	Recommended

Want a receipt with these fields already included? Use our free receipt generator — 130+ templates, no signup required. For a complete walkthrough, see our guide on how to make a receipt.

Receipt Requirements by Country: Comparison

Country	Key requirement	Tax-specific requirements	Authority
United States	Payee, amount, date, description, proof of payment	Lodging requires documentary evidence at any amount; other Section 274 expenses generally require it at $75+	IRS
United Kingdom	Unique invoice number, supplier and customer names/addresses, description, date, amount	VAT invoice: VAT registration number, sequential numbering, VAT rate and amount, unit price	GOV.UK
European Union	VAT invoice: sequential number, VAT IDs, names and addresses, description, tax base, VAT rate and amount	Simplified invoices may be permitted by member states for low-value supplies	EU VAT Directive 2006/112/EC
Canada	GST/HST information varies by transaction amount: under $30, $30–$149.99, or $150+	Three-tier documentation requirements for ITC claims	CRA
Australia	Tax invoice must show seller identity, ABN, date, description, GST amount	Additional buyer identity required for sales of $1,000 or more	ATO

United States: What Must Be on a Receipt

Bottom line: For IRS records, show the payee, amount, date, proof of payment, and a description of what was purchased.

Unlike the UK, EU, Canada, and Australia, the United States does not have a single federal law that dictates what must appear on a consumer receipt. Instead, the IRS defines what records businesses must keep to substantiate income and expenses for tax purposes.

IRS requirements for business receipts

According to the IRS guidance on recordkeeping, supporting documents — including receipts — should identify:

The payee — who was paid
The amount paid — the exact cost
Proof of payment — evidence that payment was made (e.g., canceled check, credit card slip)
The date incurred — when the expense occurred
A description of the item or service — what was purchased, showing it was a business expense

These requirements apply to all three categories of business records: gross receipts (income), purchases (items bought for resale), and expenses (operating costs). A combination of supporting documents may be needed. For example, a credit card statement alone shows the amount and date but not the business purpose — you would need a receipt or invoice to complete the record.

The $75 documentary evidence rule

For travel, meal, gift, and listed-property expenses, the IRS requires documentary evidence (a receipt or paid bill) for any expense of $75 or more, and for all lodging expenses regardless of amount. For expenses under $75 (other than lodging), you must still record the amount, date, place, and business purpose — just not the paper receipt itself. See our guide on how long to keep business receipts for more on the $75 rule and retention periods.

State-level requirements

Some US states have additional receipt requirements beyond federal rules. Certain states require merchants to display their return policy on receipts, and some mandate specific formatting for itemized receipts. Check your state’s consumer protection laws for any additional requirements.

United Kingdom: Invoice and VAT Receipt Requirements

Bottom line: Standard invoices need identity, dates, description, and totals. VAT invoices need additional VAT details including registration number, tax rate, and tax amount.

The UK has detailed requirements for what must appear on invoices and receipts, with stricter rules for VAT-registered businesses.

Standard invoice requirements

According to GOV.UK, every invoice must include:

A unique identification number
Your company name, address, and contact information
The customer’s company name and address
A clear description of what you are charging for
The date of supply (when goods or services were provided)
The date of the invoice
The amount(s) being charged
The VAT amount, if applicable
The total amount owed

Sole trader and limited company invoices

If you are a sole trader, the invoice must also include your name and any business name being used, plus an address where legal documents can be delivered to you if you are using a business name.

While if your business is a limited company, you must include the full registered company name as it appears on the certificate of incorporation. If you choose to list directors, you must include the names of all directors.

VAT invoice requirements

For VAT-registered businesses issuing invoices to other VAT-registered customers, the requirements are more extensive. According to HMRC VAT Notice 700/21, a VAT invoice must show:

A sequential number that uniquely identifies the document
The time of supply (tax point)
The date of issue (if different from the supply date)
The name, address, and VAT registration number of the supplier
The name and address of the customer
A description sufficient to identify the goods or services supplied
For each description: the quantity, VAT rate, and amount payable excluding VAT
The gross total amount payable excluding VAT
The rate of any cash discount offered
The total amount of VAT chargeable (in sterling)
The unit price

Simplified VAT invoices

For supplies of £250 or less (including VAT), a simplified VAT invoice is acceptable. This applies to both retail and non-retail businesses. It must show:

The supplier’s name, address, and VAT registration number
The time of supply (tax point)
A description identifying the goods or services
For each VAT rate: the total amount payable including VAT and the VAT rate charged

For supplies above £250, a full VAT invoice (or a modified VAT invoice showing VAT-inclusive values) is required.

European Union: VAT Invoice Requirements

Bottom line: VAT invoices follow Article 226 of the EU VAT Directive, with sequential numbering, VAT IDs, names and addresses, descriptions, tax base, VAT rate, and VAT amount.

In the EU, the requirements for what must appear on a VAT invoice are harmonized across all member states under Article 226 of the EU VAT Directive (2006/112/EC).

Mandatory elements on a VAT invoice

Article 226 sets out the core VAT invoice details, including:

The date of issue
A sequential number that uniquely identifies the invoice
The supplier’s VAT identification number
The customer’s VAT identification number (when the customer is liable for VAT)
The full name and address of both the supplier and the customer
The quantity and nature of the goods supplied, or the extent and nature of services rendered
The date of supply (if different from the invoice date)
The taxable amount per rate or exemption, the unit price excluding VAT, and any discounts
The VAT rate applied
The VAT amount payable

Additional requirements apply in special cases, such as reverse charge supplies, new means of transport, margin scheme for travel agents, and special arrangements for second-hand goods.

Simplified invoices

EU rules allow member states to permit simplified invoices in certain cases, including for low-value invoices. However, this is not an automatic EU-wide entitlement — individual member states decide whether to allow simplified invoices and may set their own conditions. If you do business in the EU, check the specific rules of the member state where your business is registered.

Canada: GST/HST Receipt Requirements

Bottom line: GST/HST documentation uses three tiers based on transaction amount: under $30, $30–$149.99, and $150+, with increasing information requirements at each tier.

Canada has a tiered system of documentation requirements for GST/HST, with different information required based on the transaction amount. These requirements are set by the CRA and apply to invoices, receipts, credit card receipts, debit notes, and other supporting documents.

General tax disclosure requirement

All GST/HST registrants making taxable supplies (other than zero-rated) must clearly indicate to the recipient either:

The consideration paid or payable and the tax payable, or
That the amount paid or payable includes GST/HST

If the invoice shows the tax rate, it must also show the total tax payable or the total of the tax rates.

Three-tier documentation requirements

The information required depends on the total amount paid or payable:

Required information	Under $30	$30–$149.99	$150+
Supplier or intermediary’s name (or trade name)	✓	✓	✓
Date of invoice, or date tax was paid/payable	✓	✓	✓
Total amount paid or payable for all supplies	✓	✓	✓
Supplier’s GST/HST registration number		✓	✓
Tax disclosure (tax amount or statement that tax is included)		✓	✓
Recipient’s name or trade name			✓
Terms of payment			✓
Description of each supply sufficient to identify it			✓

The required information does not have to be in a single document — multiple documents can be used together. For example, a credit card receipt plus a separate invoice can together satisfy the requirements.

Important notes

If HST applies, show the total HST rate — do not show the federal and provincial parts separately
A posted sign disclosing tax rates may not be sufficient to establish ITC eligibility for the recipient
Supporting documentation must be maintained for six years from the end of the latest year to which they relate
A monthly credit card statement alone is not sufficient — it must be supported by another document such as a credit card receipt or invoice

Australia: Tax Invoice Requirements

Bottom line: Tax invoice rules depend on whether the sale is under or over $1,000. Under $1,000 needs 7 elements; $1,000+ adds buyer identity.

The Australian Taxation Office sets specific requirements for tax invoices based on the sale amount.

When you must provide a tax invoice

If a customer asks for a tax invoice, you must provide one within 28 days of the request, unless the sale is for A$82.50 or less (including GST).

Tax invoices for sales under $1,000

For taxable sales of less than $1,000, Tax invoices must include:

The document is intended to be a tax invoice
The seller’s identity
The seller’s Australian Business Number (ABN)
The date the invoice was issued
A brief description of the items sold, including the quantity (if applicable) and the price
The GST amount payable — either shown separately or stated as “Total price includes GST” if the GST is exactly 1/11 of the total price
The extent to which each sale on the invoice is a taxable sale

Tax invoices for sales of $1,000 or more

For sales of $1,000 or more, the tax invoice must include everything required for sales under $1,000, plus the buyer’s identity or the buyer’s ABN. If there is more than one recipient, the invoice must clearly show the identity or ABN of each recipient.

GST display rules

The GST amount can be shown either as a separate line item or as the statement “Total price includes GST” — but only if the GST amount is exactly 1/11 of the total price. For invoices containing both taxable and non-taxable items, the invoice must clearly show which items are taxable, each taxable sale, the GST amount, and the total amount payable.

Credit Card Receipt Truncation (US FACTA Law)

The Fair and Accurate Credit Transactions Act (FACTA), enacted in 2003, includes a truncation requirement that affects every US business that accepts credit or debit cards. Under 15 U.S.C. § 1681c(g):

No more than the last five digits of the cardholder’s account number may be printed on any electronically printed receipt
The card expiration date must not be printed on the receipt

This applies to all electronically printed receipts given to cardholders at the point of sale, regardless of transaction amount. It does not apply to handwritten or imprinted receipts. Willful violations can result in statutory damages of up to $1,000 per violation, making compliance essential for any business that issues printed credit card receipts.

Common Receipt Mistakes to Avoid

1. Missing tax registration numbers

In the UK, EU, Canada, and Australia, omitting your VAT/GST registration number from tax invoices can invalidate them for tax purposes. Customers may not be able to claim input tax credits without it.

2. Not using sequential numbering

Both the EU VAT Directive and UK HMRC require invoices to have a unique sequential number. Gaps or duplicate numbers can raise red flags during an audit.

3. Mixing up receipts and invoices

A receipt confirms payment has been made. An invoice requests payment before it is due. Using the wrong document type can confuse customers and complicate your accounting. See our guide on receipt vs invoice for more.

4. Not showing tax separately

In Canada and Australia, the GST/HST amount must be shown as a separate line or clearly stated as included in the total. Burying tax in the total without explanation can make the receipt non-compliant.

5. Printing full credit card numbers (US)

Under FACTA, printing more than the last five digits of a card number on a receipt is a federal violation. Ensure your point-of-sale system is configured to truncate card numbers automatically.

6. No description of goods or services

A receipt that shows only an amount with no description of what was purchased does not meet IRS requirements in the US, and fails the “description sufficient to identify” test under UK and EU VAT rules.

Frequently Asked Questions

What makes a receipt valid?

A valid receipt shows who was paid, when the payment happened, what was bought, how much was paid, and what tax was charged. The exact elements depend on your country and whether the receipt doubles as a tax invoice. In the UK and EU, a valid VAT invoice must include a sequential number, VAT registration numbers, and the VAT rate and amount. In Australia, a valid tax invoice must include the seller’s ABN and GST amount.

Is a receipt legally required?

Rules vary by country and transaction type. A simple consumer receipt may not be required in every case, but businesses must keep transaction records, and VAT/GST tax invoices may be required in specific situations — for example, when a VAT/GST-registered customer requests one in the UK, EU, Australia, or Canada.

Does a receipt need to show tax?

If you are registered for VAT, GST, or HST, your receipts and invoices must show the tax amount — either as a separate line or as a clear statement that the total includes tax. This is required in the UK, EU, Canada, and Australia. In the US, sales tax disclosure is governed by state and local rules.

Does a receipt need a receipt number?

In the US, there is no federal requirement for receipt numbering for consumer transactions. While in the UK and EU, invoices must have a unique sequential number. In Australia and Canada, numbering is recommended for recordkeeping though not explicitly required for all receipts.

Is a credit card statement enough as a receipt?

No. In the US, a credit card statement shows the amount and date but not the business purpose — the IRS requires a receipt or invoice to complete the record. In Canada, a monthly credit card statement alone is explicitly not sufficient for GST/HST ITC claims and must be supported by another document.

Can a handwritten receipt be valid?

Yes. In the US, handwritten receipts are valid as supporting documents as long as they contain the required elements (payee, amount, date, description, proof of payment). In the UK and EU, handwritten invoices are valid but must still include all required VAT invoice elements if applicable.

Can I send receipts electronically?

Many tax authorities accept electronic records when they are legible, complete, and retrievable. In the US, the IRS has accepted digital receipts since 1997 under Revenue Procedure 97-22. Check with your local tax authority for specific requirements before relying solely on digital records. See our guide on how long to keep business receipts for more on digital receipt rules.

Can I use an invoice as proof of payment?

An invoice alone is not proof of payment — it requests payment. A receipt confirms payment was made. However, an invoice marked “paid” or accompanied by a bank statement showing the payment can serve as proof. For more on the distinction, see our guide on receipt vs invoice.

Key Takeaways

US: No single federal receipt format law, but IRS requires receipts to show payee, amount, date, description, and proof of payment. FACTA requires credit card numbers to be truncated to the last five digits.
UK: Invoices must include a unique number, supplier and customer details, description, date, and amount. VAT invoices add VAT registration number, sequential numbering, VAT rate, and VAT amount.
EU: Article 226 of the VAT Directive sets out core VAT invoice details harmonized across all member states, with additional requirements for special cases. Simplified invoices may be permitted by member states for low-value supplies.
Canada: GST/HST documentation follows a three-tier system based on transaction amount: under $30, $30–$149.99, and $150+, with increasing information requirements at each tier.
Australia: Tax invoices must show seller identity, ABN, date, description, and GST amount. Sales of $1,000+ also require buyer identity or ABN.
Common mistakes: missing tax IDs, non-sequential numbering, not showing tax separately, printing full card numbers, and omitting descriptions.

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