If you are a VAT-registered business in the EU, you are legally required to issue invoices that comply with the EU VAT Directive (2006/112/EC). An incorrect invoice can mean your customer cannot reclaim the VAT, and you may face compliance issues with your own tax authority.

Mandatory Fields on a Full EU VAT Invoice

Under Article 226 of the EU VAT Directive, a full VAT invoice must include:

  1. Date of issue
  2. Sequential invoice number — unique and sequential within your invoice series
  3. Your VAT identification number
  4. Customer's VAT number — required for B2B sales within the EU
  5. Full name and address of both the supplier and the customer
  6. Description of goods or services supplied
  7. Quantity and unit price (excluding VAT) for each line item
  8. The VAT rate(s) applied
  9. The VAT amount payable — in the currency of the transaction
  10. The total amount payable (net + VAT)
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Simplified Invoices (Under €100)

Member states may allow simplified invoices for amounts below €100 (or equivalent). A simplified invoice only needs to include the date, your VAT number, description of goods/services, and the VAT amount. Check your local rules — Germany and France have specific thresholds.

The Invoice Date vs. Tax Point

The tax point (also called the time of supply) determines when VAT becomes due. For most goods, this is the date of delivery. For services, it is typically the date of completion. Your invoice date and tax point may differ — for example, you can issue an invoice in advance of delivering a service, but the tax point is still the completion date.

Cross-Border EU Invoices and Reverse Charge

When supplying services B2B to a VAT-registered customer in another EU member state, the reverse charge mechanism applies. Your invoice should:

  • Show the net amount with zero VAT
  • Include the note: "VAT reverse charged — Article 196 of Council Directive 2006/112/EC"
  • Include both your VAT number and the customer's VAT number

How Long Must You Keep Invoices?

Most EU member states require businesses to retain invoice records for 7–10 years. The specific requirement varies by country. Germany requires 10 years; France, Italy and Spain require 10 years; the UK requires 6 years. Always check your national rules.