Taxable persons (VAT-registered businesses) doing business in the EU are subject to a single set of basic EU-wide VAT invoicing rules and, in certain areas, national rules set by the individual Member State.
As set out in the VAT Directive:
For a detailed explanation of EU-wide invoicing, consult the explanatory notes on VAT invoicing.
For specific provisions approved by each EU Member State, visit the Tax Information Communication database.
An invoice is required for VAT purposes under EU rules for most business-to-business (B2B) supplies and for certain business-to-consumer (B2C) transactions. There may also be specific national rules on transactions requiring an invoice.
For B2B supplies, a business must issue an invoice whenever goods or services are supplied to another business or a non-taxable legal entity (e.g. local authorities, associations etc. that do not charge VAT), except:
For B2C transactions, a business must issue an invoice when it supplies certain goods to a non-taxable person (generally a private individual) in these cases:
Specific national rules apply in some EU Member States:
| Full invoice | Simplified invoice |
|---|---|
| Date of issue | Date of issue |
| Unique sequential number identifying the invoice | - |
| Supplier’s full name & address | - |
| Customer’s full name & address | - |
| Customer’s VAT identification number (if the customer is liable for tax on the transaction) | Supplier’s VAT identification number |
| Description & quantity of goods or services supplied | Type of goods or services supplied |
| Unit price of goods or services – exclusive of tax, discounts or rebates (unless included in the unit price) | - |
| Date of transaction or payment (if different from invoice date) | - |
| VAT rate applied & amount payable | VAT amount payable (or the information needed to calculate it) |
| Breakdown of VAT amount payable by VAT rate or exemption | - |
| - | Specific, unambiguous reference to the initial invoice and the details that are being amended (on a credit note, debit note or other document treated as an invoice) |
| Extra information required in some cases | |
| For exempt transactions: a reference to the appropriate (EU or national) legislation exempting it, or any other reference indicating it is exempt (at the choice of the supplier) | |
| If the customer is liable for tax (i.e. under the reverse-charge procedure): the words ‘reverse charge’ | |
| For intra-EU supply of a new means of transport: the details specified in Article 2(2)(b) of the VAT Directive | |
| If a margin scheme applies: a reference to the scheme involved (e.g. ‘margin scheme — travel agents’) | |
| Self-billing (customer issues invoice instead of supplier): the words ‘self-billing’ | |
| Person liable for tax is a tax representative: their VAT identification number, full name and address | |
| Supplier is operating a cash accounting system: the words ‘cash accounting’) |
Once all the information above is included on an invoice (depending on the case and EU Member State), the invoice acts as proof that allows the business to deduct VAT in the EU Member State concerned. No EU Member State may prevent this by requiring extra information in the invoice.
Businesses may always include information on their invoices additional to that described above.
