EU VAT Invoice Requirements
Within the EU, the contents of a full VAT invoice are set out in Article 226 of the VAT Directive (Council Directive 2006/112/EC). Member states implement these rules nationally and may add details, so check with your local tax authority.
What a full VAT invoice must include
- Date of issue
- A unique sequential number
- The supplier's VAT identification number
- The customer's VAT number where the customer is liable for the tax (for example under reverse charge) or for intra-EU supplies of goods
- Full names and addresses of supplier and customer
- Quantity and nature of the goods, or extent and nature of the services
- Date of supply, if different from the invoice date
- Taxable amount per rate or exemption, unit price excluding VAT, and any discounts
- The VAT rate applied and the VAT amount payable
- A reference to the exemption or the words "Reverse charge" when applicable
Reverse charge for B2B services
When you supply most services to a VAT-registered business in another EU country, the customer usually accounts for the VAT. Your invoice then shows no VAT, includes both VAT numbers and states "Reverse charge".
Check VAT numbers
You can verify an EU VAT number with the European Commission's free VIES service.
Simplified invoices
Member states may allow simplified invoices for small amounts (up to €100 under the Directive), which need fewer details.
This page is general information, not tax advice.