EU Invoice Requirements: What Every Invoice Must Include Under EU VAT Law

If you do business across EU borders — whether you're based in an EU member state or selling to EU businesses from outside the EU — understanding EU invoice requirements is non-negotiable. An invoice that doesn't meet the EU VAT Directive's requirements may result in your client being unable to deduct input VAT, which can quickly become a commercial dispute.

This guide covers the full scope of EU invoice requirements: what the Directive mandates, what the reverse charge mechanism means for cross-border invoices, how VAT rates vary by country, and what country-specific additions you need to be aware of.

The Legal Basis: EU VAT Directive 2006/112/EC

EU invoice requirements are primarily governed by the EU VAT Directive 2006/112/EC, Articles 219–240. Every EU member state has transposed this directive into national law, which means the core requirements are consistent across the EU — but individual countries can (and do) add additional requirements.

The key principle: a valid VAT invoice is the mechanism by which your B2B client can claim input VAT deduction. An incomplete invoice may disqualify that deduction.

Mandatory Fields for EU VAT Invoices

Article 226 of the VAT Directive specifies the information that must appear on every full VAT invoice:

1. Date of issue
2. Sequential invoice number — unique identification within a number series
3. Supplier's VAT identification number — the EU VAT number (format: country code + digits, e.g., DE123456789, FR12345678901)
4. Customer's VAT identification number — required when the customer is VAT-registered in another EU member state (for reverse charge transactions)
5. Full name and address of the supplier
6. Full name and address of the customer
7. Description of goods or services supplied — quantity, nature of goods, or extent and nature of services
8. Date of supply or date of payment — if different from the invoice date
9. VAT rate(s) applied
10. VAT amount(s) payable — in the currency of the invoice
11. Taxable amount — the pre-VAT amount, broken down by VAT rate
12. Total amount payable

Where applicable, also include:

• Reference to an exemption provision (e.g., "VAT exempt under Article 138 — intra-Community supply")
• For reverse charge: the note "Reverse charge" and reference to the applicable provision
• For margin scheme invoices: reference to the margin scheme used

VAT Rates Across EU Member States

While the EU sets minimum VAT rates (standard rate minimum 15%, reduced rate minimum 5%), actual rates vary significantly by country:

• Germany: 19% standard, 7% reduced
• France: 20% standard, 10% / 5.5% / 2.1% reduced
• Spain: 21% standard, 10% / 4% reduced
• Italy: 22% standard, 10% / 5% / 4% reduced
• Netherlands: 21% standard, 9% reduced
• Belgium: 21% standard, 12% / 6% reduced
• Poland: 23% standard, 8% / 5% reduced
• Sweden: 25% standard, 12% / 6% reduced
• Ireland: 23% standard, 13.5% / 9% / 4.8% reduced
• Portugal: 23% standard, 13% / 6% reduced

Apply the rate of the country where the supply is taxable (generally the supplier's country for B2C, customer's country for cross-border B2B under reverse charge).

Cross-Border B2B Invoicing: The Reverse Charge Mechanism

When a VAT-registered business in one EU member state supplies services to a VAT-registered business in another EU member state, the general B2B rule (Article 44 of the VAT Directive) applies: the place of supply is the customer's country, and the customer accounts for VAT via the reverse charge mechanism.

This means:

• You do not charge VAT on the invoice
• You issue the invoice with 0% VAT and note "Reverse charge"
• You must include both your VAT number and your customer's EU VAT number
• Your customer accounts for VAT in their own country at their local rate
• You must include on the invoice: "VAT reverse charge — Article 196 EU VAT Directive" (or an equivalent statement in the invoice language)

Common country-specific phrasings:

• German: "Steuerschuldnerschaft des Leistungsempfängers"
• French: "Autoliquidation de la TVA — Article 196 de la Directive TVA"
• Spanish: "Inversión del sujeto pasivo — Art. 196 Directiva IVA"
• Dutch: "BTW verlegd — Artikel 196 BTW-richtlijn"

Intra-Community Supplies: Zero-Rated Goods

For physical goods shipped from one EU member state to a VAT-registered business in another EU member state (intra-community supply), the supply is zero-rated (0% VAT in the supplying country). The customer accounts for VAT via acquisition tax in their country.

Requirements for zero-rating to apply:

• Both parties must be VAT-registered in different EU member states
• The goods must physically cross the border
• The customer's VAT number must be verified (via the EU VIES system) and included on the invoice
• Invoice must include: "Supply exempt under Article 138 EU VAT Directive — intra-Community supply"

Simplified Invoices (Simplifications Under Article 238)

Member states may permit simplified invoices for transactions below certain values (typically €100 or equivalent) or for certain supply types. Simplified invoices do not need to include the recipient's details or show net/VAT separately. Check the rules of the relevant member state for the applicable thresholds.

Country-Specific Additions

The Directive sets the minimum — individual countries often require additional fields:

• Germany: Steuernummer (domestic tax number) required in addition to USt-IdNr.; date of supply (Leistungsdatum) is mandatory
• France: SIRET number (14-digit business registration); mention of TVA rates using French terminology
• Spain: NIF/CIF of both parties; IRPF withholding (retención) for B2B services
• Italy: Partita IVA and Codice Fiscale; mandatory electronic invoicing (fattura elettronica) via SDI for B2B
• Netherlands: KVK number (Chamber of Commerce); BTW number format NL + 9 digits + B + 2 digits

For country-specific requirements, see the dedicated guides:

• Germany invoice requirements
• France invoice requirements
• Spain invoice requirements
• Italy invoice requirements
• Netherlands invoice requirements

Creating Compliant EU Invoices

The invoicePrivate generator supports all EU invoice requirements: VAT numbers for both parties, reverse charge notes, multiple VAT rates, and correct formatting across 8 EU languages. Switch the interface to the relevant language to generate invoices correctly formatted for your client's locale.