EU VAT guide

EU VAT invoice requirements checklist

Use this checklist before sending an EU VAT invoice, especially for B2B and cross-border transactions.

Core invoice fields

  • Issue date and a unique invoice number.
  • Supplier name, address, and VAT identification number where required.
  • Customer name and address for full VAT invoices.
  • Customer VAT number when the customer is liable for tax, such as a reverse charge case.
  • Description and quantity of goods or services.
  • Net amount, VAT rate, VAT amount, and gross amount, or enough information to calculate them.
  • Transaction date or payment date if it differs from the invoice date.

Special wording

  • Use reverse charge wording when the customer is liable for VAT under the reverse charge procedure.
  • Reference the relevant exemption where an exempt transaction applies.
  • Use self-billing wording if the customer issues the invoice on behalf of the supplier.
  • Mention the applicable margin scheme when a margin scheme applies.

What to verify before sending

  • VAT rate and country are appropriate for the transaction.
  • Customer VAT number has been checked when reverse charge is used.
  • Your records match the invoice totals and tax treatment.
  • Any platform or marketplace responsibility has been considered.

FAQ

Does every EU sale need a full VAT invoice?

No. Requirements vary by transaction type, B2B/B2C status, country, and whether simplified invoicing is allowed.

What exact words should I use for reverse charge?

The European Commission lists 'reverse charge' as required wording when the customer is liable for tax. Local wording can vary by country and language.

Official sources