What should an invoice include?
An ordinary business invoice commonly identifies the seller and customer, an invoice number and date, what was supplied, quantities or rates, prices, applicable tax, the total due, a payment deadline and payment instructions. Exact legal requirements vary by country, seller status and transaction, so check the relevant local rules where required.
Reviewed: 11 October 2026
What each part of an invoice is for
These are the fields that commonly appear on a business invoice and what each one is for. Not every invoice needs every field — some only apply when tax, references or specific payment methods are relevant.
| Field | What it's for |
|---|---|
| Seller identity | The business or person issuing the invoice — name, and the contact or registration details they choose or are required to provide. |
| Customer | Who is being billed. Review the name and address against your own customer record. |
| Invoice number | A unique reference used to identify this invoice in your records and in messages with the customer. |
| Issue date | The date the invoice was created or sent. |
| Goods/services description | A clear description of what was supplied — the work done, items delivered, or service provided. |
| Quantity/hours | How much of the item or service is being billed — units, hours, or a count. |
| Unit/rate | The price per unit, hour, or item before totals are calculated. |
| Subtotal | The sum of the line items before tax or adjustments are applied. |
| Tax/VAT where applicable | The tax rate and amount that apply to this invoice, if any. See VAT and reverse charge for how tax treatment can vary. |
| Total | The final amount requested, after tax and any adjustments. |
| Due date/payment terms | When payment is expected and any agreed terms, such as Net 30. See payment terms for common options. |
| Payment instructions | The account, reference, or method the customer should use to pay. |
| Reference/PO where applicable | A purchase order or internal reference number the customer's own records may require. |
To see these fields applied to a finished fictional invoice, view the annotated invoice example.
What EU VAT rules require, as opposed to common practice
The table above mixes legal minimums with common practice. For VAT invoices inside the EU, the European Commission's VAT invoicing page describes the basics: the issue date, a sequential number, identification of both parties, a description of what was supplied, the amounts, the VAT rate and the VAT amount, with extra wording for some treatments such as reverse charge. Member States can add their own requirements.
Other fields in the table, such as a due date, payment instructions or a customer PO number, are usually commercial conventions or contract terms. A national rule or your agreement with the customer can still make them necessary, so check the rules of the country you invoice from.
Source: European Commission — VAT invoicing. Source page reviewed by InvoiceCraftly on 3 September 2026 (see the VAT invoice entry); this guide reviewed 11 October 2026.
Where country-specific rules take over
The fields above describe what an invoice commonly includes, not a universal legal checklist. Exact requirements — additional identifiers, mandatory wording, numbering rules, or e-invoicing formats — depend on the seller's country, business status, and the transaction itself. Check the requirements for the relevant jurisdiction before relying on this guide alone:
- Norway invoice requirements (på norsk)
- Sweden invoice requirements (på svenska)
- Denmark invoice requirements (på dansk)
A dedicated Finnish invoice-requirements guide does not exist yet; see the Finnish tools and resources in the meantime.
Turn this into your own invoice
Describe the client, work and price in plain language and InvoiceCraftly prepares a reviewable, editable invoice draft using these same fields.
Confirm what applies to you
This guide explains common invoice fields and their purpose; it does not state every legal requirement for every country, seller type, or transaction. Confirm the exact requirements, tax treatment, and payment terms that apply to your invoice, customer, and jurisdiction before sending it. Use the invoice readiness checklist to review an invoice before it goes out.