{
  "name": "DraftFort global invoice field checklist",
  "version": "2026-08-13",
  "canonicalGuide": "https://draftfort.com/blog/what-to-include-on-an-invoice",
  "scope": "A practical global review list, not a universal legal, tax or accounting checklist. Verify the rules for the seller, customer, place of supply, registration status and transaction.",
  "method": "Each core field is separated into operational purpose and jurisdiction note. Regional notes are summaries of the linked government sources, checked 2026-08-13.",
  "sources": [
    {
      "region": "United States",
      "authority": "Internal Revenue Service",
      "title": "Publication 583 — Starting a Business and Keeping Records",
      "url": "https://www.irs.gov/publications/p583",
      "scope": "Federal business recordkeeping; not a universal US invoice-format rule"
    },
    {
      "region": "United Kingdom",
      "authority": "GOV.UK",
      "title": "Invoices — what they must include",
      "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include",
      "scope": "UK invoice fields, with additional VAT and business-structure requirements"
    },
    {
      "region": "European Union",
      "authority": "European Commission",
      "title": "VAT invoicing",
      "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en",
      "scope": "EU VAT invoicing; Member State and transaction-specific rules can add or alter requirements"
    },
    {
      "region": "Canada",
      "authority": "Canada Revenue Agency",
      "title": "General Information for GST/HST Registrants",
      "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html",
      "scope": "GST/HST disclosure and threshold-based information supporting input tax credits"
    },
    {
      "region": "Australia",
      "authority": "Australian Taxation Office",
      "title": "Tax invoices",
      "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices",
      "scope": "GST tax-invoice information, including the AU$1,000 buyer-identity threshold"
    },
    {
      "region": "India",
      "authority": "Central Board of Indirect Taxes and Customs",
      "title": "Tax Invoice, Credit and Debit Notes",
      "url": "https://cbic-gst.gov.in/gst-invoice-rules.html",
      "scope": "GST tax-invoice particulars for registered persons under the cited rules"
    },
    {
      "region": "New Zealand",
      "authority": "Inland Revenue",
      "title": "Taxable supply information for GST",
      "url": "https://www.ird.govt.nz/gst/tax-invoices-for-gst",
      "scope": "Taxable supply information rules that replaced the former tax-invoice terminology from 1 April 2023"
    }
  ],
  "items": [
    { "id": "document-label", "section": "identity", "field": "Document label", "reviewQuestion": "Is the document clearly identified as an invoice, or as a tax/VAT invoice only when appropriate?", "whyItMatters": "Distinguishes a payment request from a quote, estimate, receipt or statement.", "scopeNote": "Registration status and local rules can control whether tax-invoice wording is allowed or required." },
    { "id": "invoice-number", "section": "identity", "field": "Unique invoice number", "reviewQuestion": "Can both parties reference this invoice without ambiguity?", "whyItMatters": "Supports tracking, reconciliation, corrections and payment references.", "scopeNote": "Some systems require a unique sequential number or a number unique within a financial year." },
    { "id": "issue-supply-dates", "section": "dates", "field": "Issue and supply dates", "reviewQuestion": "Are the invoice date and any required supply or service date correct?", "whyItMatters": "Shows when the request was issued and which delivery period it covers.", "scopeNote": "Tax timing and required dates vary by transaction and jurisdiction." },
    { "id": "due-date", "section": "dates", "field": "Exact due date", "reviewQuestion": "Is an unambiguous calendar due date printed beside the agreed term?", "whyItMatters": "Removes uncertainty from shorthand such as Net 30.", "scopeNote": "The invoice should reflect the agreement; it may not create a new term unilaterally." },
    { "id": "supplier-details", "section": "parties", "field": "Supplier details", "reviewQuestion": "Are the correct legal or trading name, address and contact details shown?", "whyItMatters": "Identifies who supplied the goods or services and who should be contacted.", "scopeNote": "Business-structure, registered-address and trade-name rules differ." },
    { "id": "customer-details", "section": "parties", "field": "Customer and billing details", "reviewQuestion": "Do the legal name, billing address and accounts-payable contact match the order or agreement?", "whyItMatters": "Routes the invoice to the right customer and approval process.", "scopeNote": "Buyer details can become mandatory above thresholds or for particular tax invoices." },
    { "id": "tax-registration", "section": "tax", "field": "Applicable tax or registration IDs", "reviewQuestion": "Are only the identifiers actually required for this transaction included?", "whyItMatters": "Can support tax treatment, buyer credits and supplier verification.", "scopeNote": "Never invent a tax ID or expose an unnecessary personal identifier." },
    { "id": "po-reference", "section": "references", "field": "PO, contract or project reference", "reviewQuestion": "Does the reference exactly match the customer's approval record?", "whyItMatters": "Helps accounts payable match the invoice to authorized work.", "scopeNote": "A PO is often operationally required even when it is not a universal invoice-law field." },
    { "id": "line-items", "section": "work", "field": "Itemized goods or services", "reviewQuestion": "Does each line show a specific description, quantity or hours, rate and line amount?", "whyItMatters": "Lets the customer verify what was supplied and how each charge was calculated.", "scopeNote": "Industry codes, HSN/SAC codes, units or delivery details may also apply." },
    { "id": "currency-totals", "section": "money", "field": "Currency, subtotal, discounts and total", "reviewQuestion": "Is the currency named and does every total reconcile to the line items?", "whyItMatters": "Makes the amount payable clear, especially for international currencies sharing a symbol.", "scopeNote": "Required tax-exclusive, tax-inclusive and rounding presentation varies." },
    { "id": "tax-breakdown", "section": "tax", "field": "Tax rate, taxable amount and tax total", "reviewQuestion": "Does the tax presentation match the applicable registration and transaction?", "whyItMatters": "Shows how the final total was derived and can support the customer's tax records.", "scopeNote": "Do not copy a sample rate; exemptions, place-of-supply and reverse-charge rules can change the treatment." },
    { "id": "payment-terms", "section": "payment", "field": "Agreed payment terms", "reviewQuestion": "Are the agreed timing, deposit, discount or milestone terms stated accurately?", "whyItMatters": "Sets the commercial context for when the balance is expected.", "scopeNote": "Late fees, interest and discounts can be regulated or require prior agreement." },
    { "id": "payment-instructions", "section": "payment", "field": "Payment method and reference", "reviewQuestion": "Can the customer tell how to pay and which reference to use?", "whyItMatters": "Reduces avoidable payment and reconciliation delays.", "scopeNote": "Confirm unexpected bank-detail changes through a trusted second channel." },
    { "id": "final-review", "section": "quality", "field": "Arithmetic and agreement check", "reviewQuestion": "Have names, dates, references, line maths, tax, currency and payment destination been independently checked?", "whyItMatters": "Catches errors before the invoice enters the customer's records.", "scopeNote": "Keep the final invoice with the related agreement, PO, delivery and payment evidence." }
  ]
}