EU VAT Invoice Requirements and Template

Article 226 of the VAT Directive lists standard full-invoice particulars, subject to its special provisions. EU rules require invoices for most B2B supplies and some B2C transactions, with exceptions and national options:

• ✓The date of issue and a unique sequential number
• ✓The supplier's VAT identification number
• ✓The customer's VAT number where the customer is liable for VAT or receives an intra-Community goods supply covered by Article 138
• ✓The full names and addresses of the supplier and customer
• ✓The quantity and nature of goods, or the extent and nature of services
• ✓The date of supply or qualifying advance payment, where determinable and different from the invoice date
• ✓The taxable amount per VAT rate or exemption, the unit price excluding VAT, and discounts or rebates not included in that price
• ✓The VAT rate applied and the VAT amount payable
• ✓Where the reverse charge applies, the words "Reverse charge"
• ✓Where applicable, an exemption reference or special wording such as "Self-billing", "Cash accounting" or the relevant margin-scheme wording

For services covered by the general B2B place-of-supply rule in Article 44, Article 196 makes the customer liable where the supplier is not established in the member state where VAT is due. Exceptions apply to particular services and establishment situations, so a cross-border business address alone does not establish reverse-charge treatment.

Once you have confirmed that reverse charge applies, show both required VAT numbers, do not charge supplier VAT, and include "Reverse charge". Select No Tax and add the wording in the notes; do not describe reverse charge as a 0% VAT rate, which suggests a zero-rated supply.

Check the customer's VAT number in the European Commission's VIES service before you invoice, and keep a record of the check.

Member states set VAT rates and have national options for invoicing obligations and electronic formats. Some transactions require structured e-invoices; a downloaded PDF is not automatically a compliant structured e-invoice. Check the rules in the relevant country.

Article 220a allows simplified invoices in specified cases, including invoice amounts no higher than €100 or the equivalent national currency. There are exclusions, including certain cross-border supplies and reverse-charge transactions. National options may expand the permitted cases; check the local rule rather than treating €100 as a universal entitlement.

The generator uses one simple rate across the discounted subtotal, not separate VAT rates per item. For mixed rates or special schemes, obtain advice or use an invoicing system that supports the required breakdown.

Total €7,180.00; no Irish VAT charged. Notes: "Reverse charge". This example assumes ordinary B2B development services under Article 44, a VAT-identified German business customer and an Irish supplier not established in Germany. Show both VAT numbers; the customer accounts for VAT under Article 196. This is not a zero-rated example.