EU VAT Invoices: The Basic Required Details

If you are VAT-registered in the European Union, your invoices must include certain details. This overview summarises the common EU-level requirements; national rules add specifics.

By the Invoice Faster team at Digimarket Group SIA · Updated 3 November 2026

Note: This article is general information, not accounting, tax or legal advice. Invoice and tax rules differ by country — check with a qualified professional for your situation.

Important: this is a general summary, not tax advice. Each member state implements the rules in national law and may add requirements or simplifications. Check with your tax authority or an accountant.

Where the rules come from

Article 226 of the EU VAT Directive (2006/112/EC) lists the details a full VAT invoice must generally contain. The European Commission’s “Your Europe” portal also summarises them for businesses.

Details a full VAT invoice generally includes

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 VAT (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.
The date of supply or payment, if different from the issue date.
The taxable amount per VAT rate or exemption, the unit price excluding VAT, and any discounts not included in the unit price.
The VAT rate applied.
The VAT amount payable (in the currency of the member state where VAT is due, or with a conversion where required).
Where no VAT is charged, a reference to the exemption or the words “Reverse charge” as applicable.

Reverse charge for cross-border B2B services

When a VAT-registered business in one EU country supplies most services to a VAT-registered business in another EU country, the general rule is that the customer accounts for VAT in their own country (the “reverse charge”). The supplier then usually invoices without VAT, shows both VAT numbers and includes a “Reverse charge” note. It is wise to check the customer’s VAT number in the EU’s VIES system before invoicing. There are exceptions (for example services related to land, some events and passenger transport), so check your specific case.

Simplified invoices

Member states may allow simplified invoices for small amounts (generally up to €100) with fewer details. Whether and how this applies depends on the country.

Small businesses not registered for VAT

If you are below your country’s VAT registration threshold and not registered, you normally must not charge VAT. Some countries expect a statement on the invoice explaining why no VAT is shown. Your national tax authority’s website will have the exact wording.

E-invoicing is expanding

Several EU countries already require structured electronic invoices for some transactions, and the EU’s “VAT in the Digital Age” (ViDA) package introduces further e-invoicing and digital reporting requirements over the coming years. A PDF from Invoice Faster is a visual invoice; where structured e-invoicing is mandatory, you will need a compliant system as well.

Entering VAT in Invoice Faster

Enter your and your client’s VAT numbers in the address blocks, set the Tax Rate (%) (or 0 for reverse charge) and add the reverse-charge wording in Notes when it applies. The tool calculates the amounts; deciding the correct treatment is up to you and your advisor.