What an EU VAT invoice must contain

The common base: Article 226

The VAT Directive sets the minimum content of an invoice for all EU member states in Article 226. National law builds on it, so a German, a French and a Swedish invoice differ in detail but share this core. Draftbill’s checklist for every EU country starts from the same list and then adds the national requirements.

The mandatory items that apply to an ordinary domestic sale are:

• The date of issue of the invoice.
• A sequential number, based on one or more series, that identifies the invoice uniquely.
• The VAT identification number under which the supplier made the supply.
• The full name and address of the supplier and of the customer.
• The quantity and nature of the goods supplied, or the extent and nature of the services.
• The date of the supply, or the date a payment on account was made, if it differs from the date of issue.
• The taxable amount per rate or exemption, the unit price excluding VAT and any discount not already included in the unit price.
• The VAT rate applied and the VAT amount payable.

Items that depend on the sale

Some items appear only in specific cases. If a supply is exempt, the invoice must refer to the provision that exempts it or say that the supply is exempt. If the customer is liable for the VAT, the invoice must carry the words “Reverse charge” and the customer’s VAT number; the reverse-charge guide covers this in depth. Further mentions are required for the margin scheme, for new means of transport, for supplies through a tax representative and for self-billing.

The customer’s VAT number is also required on an intra-Community supply of goods that is exempt under Article 138. Because those supplies are exempt only when the customer is a VAT-registered business in another member state, the number should be checked in the EU’s VIES system before the invoice is issued.

Simplified invoices

Article 238 lets member states allow simplified invoices for small amounts and for certain retail and service sectors. A simplified invoice may leave out the customer’s details and the VAT number of the customer, and shows the gross amount and the rate instead of a net breakdown. The limit is national: Germany treats invoices up to EUR 250 gross as small-amount invoices and Austria up to EUR 400. The country pages state each limit that Draftbill knows from an official source.

Draftbill makes full invoices. It does not make simplified invoices, so every field of the full list is requested.

When to issue the invoice

Each member state sets its own deadline for ordinary domestic supplies. The Directive itself fixes one: the invoice for an intra-Community supply of goods, and for services supplied to a business in another member state where the customer pays the VAT, must be issued no later than the 15th day of the month following the month in which the tax became chargeable (Article 222). Austria allows up to six months for domestic invoices and the Netherlands applies the 15th-day rule to domestic invoices as well; check the page of your own authority.

Paper, PDF or structured data

The Directive treats paper and electronic invoices equally, provided the authenticity of the origin, the integrity of the content and the legibility are guaranteed, and electronic invoices need the recipient’s acceptance. A growing number of countries now require or are about to require structured e-invoices for B2B sales; the e-invoicing guide lists the current dates.

Quellen

• VAT Directive 2006/112/EC (EUR-Lex)
• Your Europe: VAT invoices
• EU VAT number validation (VIES)