Primary-source reference · EU-wide baseline
EU VAT Invoice Requirements
A field-by-field checklist based on the EU VAT Directive and European Commission invoicing guidance. EU Member States share basic rules, while national requirements still apply in defined areas.
Full VAT invoice checklist
| Field | When | Directive reference |
|---|---|---|
| Date of issue | Full invoice | Article 226(1) |
| Unique sequential number | Full invoice | Article 226(2) |
| Supplier VAT identification number | Full invoice | Article 226(3) |
| Customer VAT ID | When the customer is liable for VAT or in specified intra-EU cases | Article 226(4) |
| Supplier and customer full name and address | Full invoice | Article 226(5) |
| Quantity/nature of goods or extent/nature of services | Full invoice | Article 226(6) |
| Supply or payment date | When determinable and different from the issue date | Article 226(7) |
| Unit price excluding VAT and relevant discounts/rebates | Full invoice | Article 226(8) |
| Taxable amount broken down by rate or exemption | Full invoice | Article 226(8) |
| VAT rate and VAT amount payable | Full invoice | Article 226(9–10) |
Extra wording in special cases
Exempt transaction
Reference the applicable EU/national exemption or otherwise indicate exemption.
Reverse charge
Include the words “reverse charge” when the customer is liable for the tax.
Self-billing
Include the words “self-billing” when the customer issues the invoice under that arrangement.
Margin scheme
Reference the applicable scheme, such as the travel-agents margin scheme.
Cash accounting
Include the words “cash accounting” when the supplier operates that system.
Tax representative
Include the representative’s VAT ID, full name and address when applicable.
Simplified invoices and corrections
European Commission guidance lists a smaller information set for simplified invoices: issue date, supplier VAT ID, type of goods or services, and the VAT amount or information needed to calculate it. A credit/debit note treated as an invoice must unambiguously reference the initial invoice and identify what changed. Eligibility for a simplified invoice is not universal—check the applicable rule.
Member-State overlay check
The European Commission states that the basic rules are EU-wide but national provisions apply in certain areas. Before issuing, use its official country-rules database or the relevant national tax authority for the Member State concerned.
Method and update history
The checklist was transcribed from the European Commission VAT invoicing page and checked against Article 226 of the consolidated VAT Directive. The CSV uses one row per field or required wording. No competitor page or generated legal summary was used as authority.
- 2026-07-29: first publication; EU baseline fields, simplified-invoice fields and special wording checked.
- Review schedule: quarterly, plus an out-of-cycle review after a material VAT invoicing change.
- Corrections: hello@generateinvoice.app.
Primary sources
- VAT Invoicing — European Commission, Directorate-General for Taxation and Customs Union.
- Council Directive 2006/112/EC, Article 226 — EUR-Lex consolidated legal text.
- Charging and deducting VAT — Your Europe, last checked May 2026.
Create the document after checking the rule
Use the VAT invoice template for the document, then verify the seller, customer and transaction against the applicable national rule.