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Invoice requirements in the EU

Checked 21 October 2026. General guidance, not tax advice.

Every EU country builds its invoice rules on the same EU VAT Directive (Article 226), so a full VAT invoice looks much the same across the Union. Each country adds its own extras, such as a company register number or a note for small businesses that don't charge VAT.

Make an invoice for the EU →

What a VAT invoice must show

  • The date of issue and a unique sequential number
  • Your VAT number, and your customer's VAT number for reverse charge or intra-EU supplies
  • Your and your customer's full names and addresses
  • The quantity and nature of the goods, or the extent and nature of the services
  • The date of supply, if it's different from the invoice date
  • The taxable amount per rate, the unit price excluding VAT, and any discounts
  • The VAT rate and VAT amount, or the reason no VAT is charged (exemption or "Reverse charge")

VAT rates

RateTax
Standard 21%VAT 21%
Reduced 10%VAT 10%

Not sure of the amount with tax? Use our VAT calculator.

If you're not registered for VAT

  • Most EU countries have a small business exemption. You don't charge VAT, and you usually have to write a note on the invoice citing the rule.
  • Since 2025 the EU SME scheme also lets small businesses use the exemption in other EU countries, up to €100,000 of EU-wide turnover.
E-invoicing: Some EU countries already require e-invoices between businesses: Italy, Poland (KSeF, from 2026), Belgium (from 1 January 2026) and Croatia, with more following. Check your country's rules; this PDF suits consumers and countries where PDF invoices are still accepted.

Good to know

  • For services to a business in another EU country, the customer usually accounts for the VAT: charge 0%, show both VAT numbers and write "Reverse charge".
  • Check the customer's VAT number in the EU's VIES database before invoicing without VAT.

Official sources

Make your invoice

Our free invoice generator knows the rules above. Choose Another EU country as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.

Rules in other countries

the UK · Ireland · the US · Canada · Australia · New Zealand · Switzerland · Germany · Austria · France · Spain · the Netherlands