EU VAT Invoice Requirements 2026: What Must Be on Your Invoice

If you sell goods or services to customers in EU countries and you're VAT-registered, your invoices must meet specific legal requirements. Missing even one mandatory field can make your invoice non-compliant — which can cause problems during tax audits and may prevent your B2B clients from reclaiming input VAT.

This guide covers everything required on an EU VAT invoice in 2026, including reverse charge rules, simplified invoices, and country-specific notes.

Who Needs to Issue EU VAT Invoices?

You are required to issue a VAT-compliant invoice if you are:

• VAT-registered in any EU member state
• Making supplies of goods or services to other VAT-registered businesses (B2B)
• Making certain supplies to consumers (B2C), depending on value and country

If you are not VAT-registered (below your country's registration threshold), you cannot charge VAT and do not need to issue VAT invoices — just regular invoices.

Mandatory Fields on an EU VAT Invoice

The EU VAT Directive (Article 226) specifies these mandatory fields:

• Sequential invoice number — Must be unique and sequential with no gaps Required
• Invoice date — Date the invoice was issued Required
• Tax point date — Date goods/services were supplied, if different from invoice date Required
• Supplier's full name and address — Your legal business name and address Required
• Supplier's VAT identification number — Your VAT registration number with country prefix (e.g., DE123456789) Required
• Customer's full name and address — Client's legal name and address Required
• Customer's VAT number — Required for B2B supplies where the customer is VAT-registered B2B Required
• Description of goods or services — Clear description of what was supplied Required
• Quantity and unit of measure — Number of units and what unit (hours, items, kg, etc.) Required
• Unit price excluding VAT — Price per item before tax Required
• VAT rate applied — Standard rate, reduced rate, or zero rate Required
• VAT amount in local currency — The actual VAT charged Required
• Total amount payable — Grand total including VAT Required
• Any discounts or rebates — If applicable If applicable
• Currency — Required when different from the national currency If applicable

EU VAT Rates by Country (2026)

VAT rates vary across EU member states. Here are the standard rates:

VAT Reverse Charge: The Most Misunderstood Rule

The reverse charge mechanism is required when a VAT-registered business in one EU country supplies services to a VAT-registered business in another EU country (cross-border B2B).

How it works

Instead of you charging VAT on your invoice, the responsibility to account for VAT shifts to your customer in their own country. You issue the invoice without VAT, and your customer declares the VAT themselves.

When to apply reverse charge

What to put on a reverse charge invoice

When reverse charge applies, your invoice must clearly state:

• Your EU VAT number (e.g., DE123456789)
• Your customer's EU VAT number (e.g., FR98765432100)
• The net amount (no VAT charged)
• The note: "VAT reverse charge — the customer is liable for the VAT" or similar language

Simplified VAT Invoices

EU countries allow simplified invoices for smaller amounts (typically under €100–€250, depending on country). Simplified invoices can omit:

• Customer's name and address
• Separate VAT amount (can show VAT-inclusive price with rate)

These are commonly used for retail receipts and low-value transactions. For B2B supplies where the customer needs to reclaim VAT, a full invoice is always required.

Common EU VAT Invoice Mistakes

Verifying a Client's EU VAT Number

Before applying reverse charge on a cross-border B2B invoice, verify your client's VAT number is valid. The official EU tool is VIES (VAT Information Exchange System) at ec.europa.eu/taxation_customs/vies.

If the VAT number is invalid or unverifiable, treat the transaction as B2C and charge your local VAT rate.

VAT on Digital Services (Special Rules)

If you sell digital services (software, online courses, e-books, SaaS) to consumers in other EU countries, special rules apply since 2021:

• VAT is due in the consumer's country at their local rate
• You must register for OSS (One Stop Shop) if you exceed €10,000/year across all EU countries
• OSS allows you to file one quarterly return covering all EU countries

For B2B digital services, reverse charge applies as normal.

Frequently Asked Questions

What VAT number format should I display on invoices?

Always include the 2-letter country prefix: DE (Germany), FR (France), IT (Italy), NL (Netherlands), ES (Spain), GB (UK), etc. Example: DE 123 456 789

Can I issue invoices in a foreign currency?

Yes, but the VAT amount must also be shown in the national currency of the EU country where the supply is made. You must use the exchange rate published by the national tax authority for that period.

Do I need to include bank details on a VAT invoice?

Not legally required by EU VAT Directive, but it's strongly recommended to include payment details so your client can actually pay you.

Is the UK still following EU VAT rules after Brexit?

No. The UK has its own VAT rules post-Brexit. UK-to-EU and EU-to-UK transactions are treated as imports/exports, not domestic EU supplies. VAT numbers starting with GB are UK numbers, not EU numbers.