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.

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Guider

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.

Uppdaterad 15 October 2026
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.

Uppdaterad 15 October 2026
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.

Uppdaterad 15 October 2026
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.

Uppdaterad 15 October 2026
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.

Uppdaterad 15 October 2026
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.

Uppdaterad 15 October 2026

Fakturaregler per land

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 %