Last updated: November 2026
What an invoice must include in the EU
All EU countries base their invoice rules on the same law: the VAT Directive 2006/112/EC. That is why the core details are the same everywhere – but each country adds its own requirements and deadlines.
The required details under Article 226
A full VAT invoice in the EU must show:
- the date of issue,
- a sequential number that uniquely identifies the invoice,
- the supplier's VAT identification number,
- the customer's VAT identification number where the customer is liable for the tax (reverse charge) or for intra-EU supplies of goods,
- the full names and addresses of supplier and customer,
- the quantity and nature of the goods or the extent and nature of the services,
- the date of supply (or of a payment on account) if it differs from the invoice date,
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts,
- the VAT rate applied,
- the VAT amount payable,
- a reference to the legal provision where an exemption applies, and the words “Reverse charge” where the customer pays the VAT.
Simplified invoices
Member states may allow simplified invoices for small amounts (Article 220a: up to €100, or higher limits set nationally – for example €250 gross in Germany, €400 in Spain). A simplified invoice needs fewer details: date, supplier, type of goods or services, tax amount or the information needed to calculate it.
Reverse charge between businesses
When you provide most services to a business customer in another EU country, the customer accounts for the VAT. Your invoice then shows no VAT, both VAT numbers and the note “Reverse charge”. Check your customer's VAT number in the EU's VIES system before the first invoice.
What countries add
| Country | Examples of national rules (November 2026) |
|---|---|
| Germany | Simplified invoices up to €250; small businesses (§ 19 UStG) must state the exemption; e-invoices between businesses are being phased in from 2027. |
| France | Mandatory notes on late payment penalties and the €40 recovery fee; e-invoicing being phased in from September 2026. |
| Italy | Domestic invoices must be electronic (FatturaPA via the SdI system); a PDF is not a valid invoice there. |
| Poland | Domestic business invoices via the national KSeF system, phased in during 2026. |
| Belgium | Structured e-invoices between businesses mandatory since January 2026. |
Outside the EU, for example in the United Kingdom, Switzerland or the USA, different rules apply. Always check with your tax office or adviser.
How this tool helps
The international mode checks the basic details – seller, customer, invoice number, date and line items – and lets you set any tax rate, currency and an extra note such as “Reverse charge”. It does not know every national rule, so add any further mandatory notes yourself.
Write your invoice now: Free invoice tool – it checks the basic details for you as you type.