Invoice guides: VAT rules, Peppol and e-invoicing by country
Guides on what an invoice must contain, reverse charge, Peppol, payment terms and foreign currency, plus one page per country with VAT rates and required fields.
Guides
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What an EU VAT invoice must contain
The items Article 226 of the EU VAT Directive requires on every invoice, how simplified invoices differ, when to issue the invoice, and where national rules add more.
Updated 15 October 2026
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Reverse-charge invoices: how to write them
What changes on an invoice when the customer accounts for the VAT: the wording, the customer’s VAT number, the Peppol tax category and common mistakes.
Updated 15 October 2026
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Peppol BIS Billing 3.0 explained for invoice senders
What Peppol is, how an invoice travels from your system to a customer, what the BIS Billing 3.0 file must contain and why access points reject files.
Updated 15 October 2026
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Invoice numbers, dates and payment terms
How to number invoices, which dates belong on them, and how payment deadlines, late-payment interest and the EUR 40 recovery fee work under the EU Late Payment Directive.
Updated 15 October 2026
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Invoicing in a foreign currency and stating VAT in local currency
How to invoice in euro, dollars or another currency, why the VAT amount must also appear in your own currency, which exchange rate to use and how Peppol records it.
Updated 15 October 2026
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E-invoicing mandates in Europe: dates that matter in 2026 and 2027
Which countries already require structured B2B e-invoices and which follow: Belgium, France, Poland and Germany, with official sources and what each means for you.
Updated 15 October 2026
Invoice rules by country
- SE
Sweden
Moms : 25 %, 12 %, 6 %
- DE
Germany
Umsatzsteuer : 19 %, 7 %
- FR
France
TVA : 20 %, 10 %, 5.5 %, 2.1 %
- NL
Netherlands
BTW : 21 %, 9 %
- ES
Spain
IVA : 21 %, 10 %, 4 %
- IT
Italy
IVA : 22 %, 10 %, 5 %, 4 %
- PL
Poland
VAT : 23 %, 8 %, 5 %
- FI
Finland
ALV : 25.5 %, 13.5 %, 10 %
- DK
Denmark
Moms : 25 %
- AT
Austria
Umsatzsteuer : 20 %, 13 %, 10 %
- BE
Belgium
BTW / TVA : 21 %, 12 %, 6 %
- IE
Ireland
VAT : 23 %, 13.5 %, 9 %, 4.8 %
- PT
Portugal
IVA : 23 %, 13 %, 6 %
- GB
United Kingdom
VAT : 20 %, 5 %
- US
United States
Sales tax
- CA
Canada
GST/HST : 5 %, 13 %, 14 %, 15 %
- AU
Australia
GST : 10 %
- IN
India
GST : 18 %, 5 %, 40 %