VAT Invoice Requirements
The mandatory information that must appear on a VAT invoice under EU Directive 2006/112/EC, including supplier and customer details, VAT number, tax amount, and tax rate.
Under EU Directive 2006/112/EC (Article 226), every VAT invoice must contain specific mandatory elements. An invoice missing any of these elements is non-compliant, and the recipient may not be able to deduct the input VAT — creating a financial and compliance risk for both parties.
Required Elements on a VAT Invoice
| Element | Description | Notes |
|---|---|---|
| Date of issue | The date the invoice was issued | Required on all invoices |
| Sequential invoice number | A unique number in sequence | Gaps or duplicates are a red flag in audits |
| Supplier VAT number | Your VAT registration number | Must be formatted correctly for your country |
| Customer VAT number | Customer's VAT number (B2B only) | Required for reverse charge invoices |
| Supplier details | Legal name and address | Must match your VAT registration |
| Customer details | Legal name and address | Required on all full invoices |
| Supply description | What was supplied | Be specific — not just 'services' |
| Date of supply | When goods/services were delivered | May differ from invoice date |
| Taxable amount | Net amount ex-VAT | Separate line if multiple rates |
| VAT rate applied | Percentage rate | Required unless exempt |
| VAT amount | The actual VAT in currency | Required unless exempt |
| Total amount | Gross amount including VAT | Required |
Reverse Charge Invoice Requirements
For B2B cross-border sales where reverse charge applies, the invoice must: (1) include the customer's VAT number, (2) show 0% VAT or no VAT amount, and (3) include the note 'Reverse charge' (or the equivalent in the customer's language). Without the explicit reverse charge note, the invoice may not be accepted for input VAT recovery by the customer.
Tip
Store all invoice data permanently — including the VAT treatment decision and validation result at the time of sale. Tax authorities can audit transactions up to 7-10 years later. Historical invoices must be reconstructable from stored data.
Frequently asked questions
What note is required on a reverse charge invoice?
The invoice must include 'Reverse charge' (or the equivalent in the customer's language) and ideally cite the legal basis: 'Article 196 of Council Directive 2006/112/EC'. Some countries require the note in their local language.
Can I issue invoices without VAT numbers?
For B2C invoices (simplified invoices) below a certain threshold (typically €400), some countries allow simplified invoices without the customer VAT number. For B2B invoices or where reverse charge applies, the customer VAT number is always required.
What is a simplified VAT invoice?
A simplified VAT invoice contains fewer mandatory elements — typically allowed for small amounts. It still requires the invoice date, supplier VAT number, description, and VAT amount or rate, but can omit the customer's details.
Do I need to issue invoices immediately?
EU VAT rules generally require invoices to be issued by the 15th day of the month following the month of supply. However, many countries allow invoicing at the time of supply. Check your country's specific rules.
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Related terms
VAT Exemption
A VAT exemption means a transaction is not subject to VAT, either without the right to deduct input VAT (exempt without credit) or with full input VAT recovery (zero-rated).
Place of Supply
The tax jurisdiction where a supply of goods or services is deemed to take place for VAT purposes, determining which country's VAT rules apply to the transaction.