Invoice - Invoice

Invoice

A typical invoice contains

• The word invoice (or Tax Invoice if in Australia and amounts include GST).
• A unique reference number (in case of correspondence about the invoice)
• Date of the invoice.
• Tax payments if relevant (e.g. GST or VAT)
• Name and contact details of the seller
• Tax or company registration details of seller (if relevant)
• Name and contact details of the buyer
• Date that the product was sent or delivered
• Purchase order number (or similar tracking numbers requested by the buyer to be mentioned on the invoice)
• Description of the product(s)
• Unit price(s) of the product(s) (if relevant)
• Total amount charged (optionally with breakdown of taxes, if relevant)
• Payment terms (including method of payment, date of payment, and details about charges for late payment)

In countries where wire transfer is the preferred method of settling debts the printed bill will contain the bank account number of the debtor and usually a reference code to be passed along the transaction identifying the payer.

The US Defense Logistics Agency requires an employer identification number on invoices.

The European Union requires a VAT (value added tax) identification number.

In Canada, the registration number for GST purposes must be furnished for all supplies over $30 made by a registered supplier, in order to claim input tax credits.

Recommendation about invoices used in international trade is also provided by the UNECE Committee on Trade, which involves more detailed description of logistics aspect of merchandise and therefore may be convenient for international logistics and customs procedures.