Short answer
Under Article 226 of the EU VAT Directive, a VAT invoice shows: the date of issue; a unique sequential number; your VAT number; the customer’s VAT number where they pay the VAT (for example under reverse charge); both full names and addresses; the quantity and nature of the goods or services; the date of supply if different; the net amount per VAT rate, unit prices and any discounts; the VAT rate and the VAT amount; and, where it applies, the reason for an exemption or the words “Reverse charge”. National rules can add more, so confirm with your accountant.
Not tax advice. This guide summarises the common EU rules for general information. Requirements differ by country and by situation; ask your accountant or tax adviser before you rely on it.
The checklist
Article 226 of Council Directive 2006/112/EC (the VAT Directive) lists the details a full VAT invoice must show. In plain language:
- Date of issue.
- A unique, sequential number. One or more series are allowed, but each number must identify the invoice uniquely. Do not reuse or skip numbers; correct a mistake with a credit note rather than deleting an invoice.
- Your VAT identification number.
- The customer’s VAT number when the customer is liable for the VAT – for example for B2B services to another EU country under the reverse charge – and for intra-EU supplies of goods.
- Full name and address of you and of the customer.
- Quantity and nature of the goods, or the extent and nature of the services.
- Date of supply (or of payment on account), if it differs from the invoice date.
- Net amount per VAT rate or exemption, the unit price excluding VAT, and any discounts or rebates not already in the unit price.
- The VAT rate applied.
- The VAT amount payable.
- A reason when no VAT is charged: a reference to the exemption, or the words “Reverse charge” when the customer accounts for the VAT. Special schemes (for example margin schemes) have their own required wording.
Simplified invoices
EU countries may allow a simplified invoice with fewer details where the amount is not more than €100 (or the equivalent in national currency), for example for small retail sales. Whether and how this applies depends on the country.
Invoices in another currency
You may invoice in any currency, but the VAT amount must also be shown in the national currency of the EU country where the VAT is due, converted at the exchange rate that country’s rules allow. Many invoicing tools add this line for you; check that yours does.
Payment terms
For business-to-business invoices, the EU Late Payment Directive (2011/7/EU) sets the default: if no payment date is agreed, payment is due 30 days after receipt of the invoice; agreed periods should not normally exceed 60 days. When a business customer pays late, you are entitled to statutory interest and to a fixed compensation of at least €40 for recovery costs. National laws implement these rules, so the details can differ.
On the invoice itself, state the due date and how to pay: bank details (IBAN and BIC) and the reference you want the customer to use.
E-invoicing and real-time reporting
Several EU countries already require electronic invoices or real-time reporting of invoices to the tax authority – for example Italy and Hungary – and more are following. Under the EU’s “VAT in the Digital Age” (ViDA) package, invoices for cross-border business-to-business supplies within the EU will have to be electronic, with digital reporting, from July 2030. Check your country’s current rules each year.
Keeping invoices
Keep copies of the invoices you issue and receive for the period your country requires – often several years – in a form that cannot be altered and that you can produce for a tax inspection.
How GETCORVIDS helps – and where it stops
GETCORVIDS issues invoices and payment requests with gap-free numbering (for example INV-2026-0001), keeps an archived PDF of every issued invoice, and does not let an issued invoice be edited: you mark it paid or void instead. Invoices can be created from an accepted quote, from logged hours or on a repeating schedule, in 18 currencies, and overdue invoices are ready for a reminder.
GETCORVIDS does not report invoices to any tax authority and is not certified invoicing software in any country. Where your country requires certified software, e-invoices or real-time reporting, issue the legal invoice there – and ask your accountant which applies to you.
Questions
Do I need to number invoices in sequence?
Yes. Under the VAT Directive every invoice needs a unique sequential number. You may use more than one series, but do not reuse or delete numbers; correct mistakes with a credit note.
What does “Reverse charge” on an invoice mean?
It means the customer, not the supplier, accounts for the VAT – common for business-to-business services to customers in another EU country. The invoice shows no VAT, both VAT numbers and the words “Reverse charge”.
Can I send invoices by email as PDFs?
In most EU countries, yes, if the customer accepts electronic invoices and the invoice is authentic, intact and legible. Some countries require structured e-invoices or real-time reporting instead, so check your national rules.
Sources
- Council Directive 2006/112/EC (VAT Directive), Articles 226, 230 and 238 – EUR-Lex
- Directive 2011/7/EU on combating late payment in commercial transactions – EUR-Lex
- VAT invoicing rules – Your Europe (European Commission)
- VAT in the Digital Age: 2026 work programme – European Commission
Thomas Krajecz builds GETCORVIDS at Digital Supportly. Questions about this guide? Write to hello@getcorvids.com – a person replies within one business day. Follow Thomas on LinkedIn.