![]() a sequential number, based on one or more series, which uniquely identifies the invoice. ![]() Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221: Within the European Union Value Added Tax directive, Article 226 gives a concise definition of invoices within the European Union's member-states. European Union EU VAT union invoice definition Recommendations about invoices used in international trade are also provided by the UNECE Committee on Trade, which involves a more detailed description of the logistics aspect of merchandise and, therefore may be convenient for international logistics and customs procedures. 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. ![]() Such an invoice is called a pro-forma invoice, and is not an adequate substitute for a full VAT invoice for VAT-registered customers. In the UK, this number may be omitted on invoices if the words "this is not a VAT invoice" are present on the invoice. The European Union requires a VAT (value-added tax) identification number for official VAT invoices, which all VAT-registered businesses are required to issue to their customers. The US Defense Logistics Agency requires an employer identification number on invoices. In countries where wire transfer is the preferred method of settling debts, the printed bill will contain the bank account number of the creditor and usually a reference code to be passed along with the transaction identifying the payer.
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