Repair Invoice Requirements: Sales Tax, VAT, GST and HST by Country

1. Key points

Every repair invoice should show who you are, a unique number, the date, the customer, the work line by line with labor and parts separate, tax, the total and what's still owed.
The tax rules then add their own details: a VAT invoice in the UK, the GST/HST details your business customers need in Canada, and a tax invoice in Australia.
In the US, sales tax is set by states. Whether repair labor is taxable depends on your state, so keep labor and parts on separate lines.
Only show a tax registration number, and only charge VAT or GST, if you're registered.
Keep copies: 6 years in the UK and Canada, 5 years for most records in Australia, and in the US generally 3 years for the IRS (longer in some cases, and your state may ask for more).

2. What every repair invoice should show

Detail	Why
Your business name and address	Who the customer paid. Add your phone or email for questions.
A unique invoice number	Numbers that go up and never repeat make each invoice easy to find and hard to fake.
The invoice date (and the date of the work, if different)	Tax rules use dates to decide which period and which rate apply.
The customer's name	Required in some cases (see the table), and it settles who owns the item.
What you did, line by line	Labor and parts on separate lines, each with quantity and price. Some places tax labor and parts differently.
Tax: the rate and the amount	Shown separately if you're registered to charge it.
Total, payments received and balance due	Deposits taken off, and PAID once the balance is zero, so the invoice works as the receipt.
Your tax registration number, if you have one	VAT number, GST/HST number or ABN, depending on the country.

3. The tax rules, country by country

Country	Tax	Not registered?	Invoice	Keep records
United States	Sales tax is set by states and local governments, not federally. Whether repair labor is taxed depends on the state.	Register with your state's department of revenue before collecting sales tax.	No single national format. Show sales tax as its own line, with labor and parts on separate lines.	IRS: generally 3 years, longer in some cases; your state may ask for longer.
United Kingdom	VAT. Register when taxable turnover for the last 12 months goes over £90,000.	Only VAT-registered businesses can issue VAT invoices, and HMRC can charge a penalty for an invoice showing VAT issued without registration.	A full VAT invoice, or a simplified invoice for sales of £250 or less including VAT.	VAT records for at least 6 years.
Canada	GST or HST, plus provincial sales tax in some provinces.	Small suppliers (not over $30,000 in taxable sales over four consecutive calendar quarters) don't have to register or collect GST/HST on most sales.	What a business customer needs to claim input tax credits depends on the amount: under $100, $100 to $499.99, and $500 or more.	Generally 6 years from the end of the last tax year they relate to.
Australia	GST. Register when GST turnover is $75,000 or more.	If you're not registered, don't include GST in your prices; your invoices should show that GST was not included.	A tax invoice with seven details, given within 28 days if a customer asks, unless the sale is $82.50 or less including GST. From $1,000, add the buyer's identity or ABN.	Most records for 5 years.

Rates and thresholds change. The sources at the end of this page are where to check the current figures for your country, state or province.

4. United States: sales tax on repairs

In the US, sales tax is a state and local matter, so there is no single national list of what an invoice must show. Each state decides whether repair work is taxable, and the answers differ. A few examples from state tax departments:

California	Repair labor is not taxable; parts you furnish are. Fabrication labor (making something new) is taxable.
Texas	Repairing tangible personal property, such as shoes, appliances, furniture and jewelry, is a taxable service.
New York	Maintaining, servicing and repairing tangible personal property is taxable; shoe repair is listed as exempt.
Florida	When parts are used in a repair, tax is charged on both labor and parts. Labor-only repairs aren't taxed, but keep a record that no parts were used.

Put labor and parts on separate lines. Where only parts are taxable, a single combined price can make the whole amount taxable.
Show sales tax as its own line, with the rate, so the customer can see what they paid in tax.
Check your state's guidance on repairs. Your state's department of revenue publishes it; a few examples are linked in the sources.

5. United Kingdom: VAT invoices

If you're VAT registered and you sell to another VAT-registered business, give them a VAT invoice. A full VAT invoice shows:

A unique, sequential invoice number
Your business name and address
Your VAT registration number
The invoice date, and the time of supply (tax point) if different
The customer's name or trading name, and address
A description of the goods or services
For each line: quantity, unit price, VAT rate, and amount excluding VAT
The rate of any cash discount
The total excluding VAT, and the total VAT in sterling

For a sale of £250 or less including VAT, you can give a simplified invoice instead. It shows:

Your business name and address
Your VAT registration number
The time of supply (tax point)
A description of the goods or services
For each VAT rate: the total including VAT and the VAT rate

Most customers of a repair counter are consumers, who don't need a VAT invoice, but a business customer having their equipment repaired will.

6. Canada: GST/HST details by amount

A business customer can only claim back the GST/HST they paid you if your invoice or receipt has the right details. What's needed depends on the amount:

Amount	Show
Under $100	Your business or trading name; the invoice date; the total amount paid or payable.
$100 to $499.99	All of the above, plus your GST/HST registration number, the GST/HST charged (or a statement that the total includes GST/HST, with the rate), and which lines are taxable when taxable and exempt items are mixed.
$500 or more	All of the above, plus the customer's name or trading name, a brief description of what was supplied, and the terms of payment.

Putting all of these on every invoice is simplest. Provincial sales tax, where it applies, follows the province's own rules.

7. Australia: tax invoices

If you're registered for GST, a tax invoice shows these seven details:

That it is intended to be a tax invoice
Your identity (business name)
Your ABN
The date it was issued
A brief description of what you sold, including the quantity if applicable and the price
The GST amount (if any). If GST is exactly one-eleventh of the total, "Total price includes GST" is enough
The extent to which each sale on the invoice is a taxable sale

For sales of $1,000 or more, also show the buyer's identity or ABN. If a customer asks for a tax invoice, you need to give them one within 28 days, unless the sale is $82.50 or less including GST.

8. A sample repair invoice layout

This made-up UK example puts the details above in one place. Swap the tax line and registration number for your country's.

SAMPLE REPAIR WORKSHOP
12 Example Street, Sampletown
VAT Reg. No. GB 000 0000 00   (your own number goes here)

INVOICE  No. 2026-0148          Date: 2 November 2026
Bill to: Alex Sample, 34 Placeholder Road, Sampletown

#  Description                         Qty   Unit price   Amount
1  Movement service (labor)              1       80.00     80.00
2  Mainspring (part)                     1       25.00     25.00

                                   Subtotal (excl. VAT)   105.00
                                   VAT 20%                  21.00
                                   Total                   126.00
                                   Deposit paid  28 Oct    -40.00
                                   Balance due              86.00

For the estimate that comes before the invoice, see the repair estimate template. For deposits and fees when a customer declines, see diagnostic and cancellation fees.

9. Invoices in Repair Karte

In Repair Karte, turn on invoices in Settings and add your tax registration line (for example a GST/HST No. or VAT Reg. No.); it prints under your shop name. Each invoice gets its own number and date, the customer's name, and the repair lines you tick from the final estimate. Up to two sales taxes are shown by name and rate, any line can be tax-exempt, and deposits and card payments are taken off the balance due. Once it's paid, the invoice is marked PAID and works as the receipt. In Australia and Singapore, with a registration number set, it's titled Tax Invoice.

Invoices print from a PDF on Letter paper in the US and Canada and A4 elsewhere, and Open PDF lets you save or email the same file. Every invoice you issue stays on the repair record, so you can print it again later.

Checking out a repair at the POS in Repair Karte, with the repair line, an item sold with it and the total — Checking out a repair. The invoice window opens afterwards, already marked as paid.

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10. Frequently asked questions

What should a repair invoice include?

Your business name and address, a unique invoice number, the date, the customer's name, the work done with labor and parts on separate lines, the tax rate and amount, the total, any payments received and the balance due, and your tax registration number if you have one.

Do I charge sales tax on repair labor in the US?

It depends on the state. California, for example, doesn't tax repair labor but taxes the parts, while Texas and New York tax many repair services. Check your state department of revenue's guidance on repairs, and keep labor and parts on separate lines.

Do I need to put my GST/HST number on an invoice in Canada?

If you're registered, yes for sales of $100 or more: a business customer needs your GST/HST registration number to claim input tax credits. Including it on every invoice is simplest.

What is a simplified VAT invoice in the UK?

For sales of £250 or less including VAT, a VAT-registered business can give a simplified invoice showing its name and address, VAT number, the time of supply, a description, and for each VAT rate the total including VAT and the rate.

When must I give a tax invoice in Australia?

If a customer asks for a tax invoice, you must provide one within 28 days, unless the sale is $82.50 or less including GST. Tax invoices for sales of $1,000 or more also need the buyer's identity or ABN.

11. Sources

Checked as of November 2026 on these official pages. Rules change, so check the latest version before you rely on them.

This page is general information, not tax advice. Rules differ by state and province and change over time; check with your accountant or tax authority before relying on it.

Doing this in Repair Karte

POS & Register Close Checkout happens right on the repair ticket. (All plans, including Free)
Card Payments, Deposits & Refunds Get paid by card before pickup. (Standard / Pro (payment and refund records on all plans))

The Free plan covers up to 100 repairs a month for 1 staff login, with no credit card, and stays free. Automatic email updates to customers start on Standard. Every new account gets all Pro features free for 30 days.

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Repair Invoice Requirements: What to Include for Sales Tax, VAT, GST and HST (US, UK, Canada, Australia)