VAT invoice requirements: what a VAT-compliant invoice must show

When you must issue a VAT invoice

Under Article 220 of the VAT Directive, a VAT-registered business must issue an invoice for supplies of goods or services to other businesses and to non-taxable legal persons, such as public bodies and charities, for intra-EU supplies of goods, for distance sales of goods and for payments received in advance of those supplies. For sales to consumers, member states decide whether an invoice is needed, and a till receipt is often enough.

In the UK, a VAT-registered business must issue a VAT invoice when it sells standard-rated or reduced-rated goods or services to another VAT-registered business. It does not have to issue one to a consumer unless the consumer asks. Exempt and zero-rated supplies do not need a VAT invoice.

What a full EU VAT invoice must show (Article 226)

Article 226 lists the details a full VAT invoice must contain. Some only apply in particular cases, such as the customer’s VAT number or the special wording for reverse charge and margin schemes. National law can add a few more, so compare this list with the country guide for where you are registered.

• The date of issue (point 1).
• A sequential number, based on one or more series, that uniquely identifies the invoice (point 2).
• The supplier’s VAT identification number (point 3).
• The customer’s VAT identification number when the customer is liable for the VAT, for example under the reverse charge, or receives an intra-EU supply of goods (point 4).
• The full names and addresses of the supplier and the customer (point 5).
• The quantity and nature of the goods supplied, or the extent and nature of the services (point 6).
• The date of the supply, or of a payment on account, where it differs from the date of issue (point 7).
• The words “Cash accounting” when VAT becomes due on payment under a cash accounting scheme (point 7a).
• The taxable amount for each rate or exemption, the unit price excluding VAT and any discounts or rebates not included in the unit price (point 8).
• The VAT rate applied (point 9).
• The VAT amount payable, except where a special arrangement excludes it (point 10).
• The words “Self-billing” when the customer issues the invoice (point 10a).
• For exempt supplies, a reference to the provision of the VAT Directive or national law that exempts it, or another indication that the supply is exempt (point 11).
• The words “Reverse charge” when the customer is liable for the VAT (point 11a).
• For new means of transport supplied within the EU, their characteristics, such as mileage or hours of use (point 12).
• The words “Margin scheme – Travel agents” or “Margin scheme – Second-hand goods”, “Works of art” or “Collector’s items and antiques” where a margin scheme applies (points 13 and 14).
• The VAT number, name and address of the supplier’s tax representative, where one is liable for the VAT (point 15).

• Check the format of a VAT number
• Work out VAT at each country’s rates

Simplified invoices for small amounts

Article 220a requires member states to allow simplified invoices when the invoice amount is EUR 100 or less, or the national equivalent, and for corrections that are treated as invoices. A simplified invoice cannot be used for intra-EU supplies of goods, for distance sales or where the customer accounts for the VAT under the reverse charge. Member states can set different limits, so check the country guide: Czechia allows simplified tax documents up to CZK 10,000 including VAT and Hungary below HUF 25,000.

Under Article 226b, a simplified invoice must show at least the date of issue, the identity of the supplier, the type of goods or services supplied, and the VAT amount or the information needed to calculate it. A simplified correction must refer to the original invoice and state the details being changed.

In the UK, a simplified VAT invoice can be issued when the total including VAT is £250 or less. It must show the supplier’s name, address and VAT number, the time of supply, a description of the goods or services, the total including VAT and the VAT rate for each item. It cannot be used for exempt supplies.

Reverse charge, exemptions and other required wording

Some transactions need a specific statement on the invoice so the customer and the tax authority can see why VAT is or is not charged. Missing wording is one of the most common reasons an otherwise complete invoice is rejected.

• Reverse charge: the words “Reverse charge” and the customer’s VAT number, for example for services to a business customer in another EU country. Show no VAT amount; the customer accounts for it.
• Intra-EU supply of goods: the customer’s VAT number and a reference to the exemption, for example to Article 138 of the VAT Directive or the national provision.
• Exempt supplies: a reference to the exempting provision, or another indication that the supply is exempt.
• Self-billing: the words “Self-billing” when the customer issues the invoice under an agreement with the supplier.
• Margin schemes: the margin scheme wording for travel agents, second-hand goods, works of art or antiques.
• Small business exemption: many countries require a statement that VAT is not charged because the supplier uses the small business scheme. The wording is national, so check the country guide.

Deadlines, currency and language

For intra-EU supplies of goods and for services taxed under the reverse charge in the customer’s country, Article 222 requires the invoice by the 15th day of the month after the month in which the tax became chargeable. Member states set their own deadlines for other supplies: Czechia requires a tax document within 15 days of the tax point, Hungary within 8 days where payment follows the supply, and HMRC normally expects a UK VAT invoice within 30 days of the supply.

An invoice can be in any currency, but under Article 230 the VAT amount must also be shown in the national currency of the member state where the VAT is due, converted at the exchange rate the law allows. The EU has no general language rule, but a tax authority can ask for a translation. Hungary, for example, can require an official Hungarian translation during an audit.

UK VAT invoices: full, modified and simplified

A full UK VAT invoice shows a unique sequential number, the time of supply, the date of issue if different, the supplier’s name, address and VAT number, the customer’s name and address, a description that identifies the goods or services, and for each description the quantity, the unit price, the VAT rate and the amount excluding VAT. It also shows the total excluding VAT, the rate of any cash discount and the total VAT in sterling.

Retailers can issue a modified invoice for sales over £250 that shows VAT-inclusive amounts, and a simplified invoice for sales of £250 or less. The UK government has announced that VAT invoices are to become structured e-invoices from 2029; until then, paper and PDF invoices remain valid.

• UK invoice guide

Electronic invoices and e-invoicing mandates

Under the VAT Directive, an electronic invoice is any invoice issued and received in an electronic format, so a PDF sent by email counts. Article 232 makes its use subject to the customer’s acceptance, and Article 233 requires the authenticity of origin, integrity of content and legibility of every invoice, paper or electronic, until the end of the storage period. Business controls that link the invoice to the supply, an advanced electronic signature or EDI all satisfy this.

A growing number of countries go further and require structured e-invoices, machine-readable files such as UBL or another format that follows the European standard EN 16931, sent through a national platform or the Peppol network. In those countries a PDF is not a valid invoice for the transactions covered. The EU’s VAT in the Digital Age package (ViDA, Council Directive (EU) 2025/516) has allowed member states to introduce such mandates since 14 April 2025, and requires structured e-invoices with digital reporting for cross-border B2B supplies from 1 July 2030.

The table below shows where each country stands, with a link to its full guide.

Checklist before you send a VAT invoice

Run through this list for each invoice, or build it into your template once so every invoice starts complete.

1. Use the next number in your invoice series and today’s date, and add the date of supply if it is different.
2. Check both names and addresses, your VAT number and, where needed, the customer’s VAT number in VIES or the national register.
3. Describe each line clearly enough to identify the goods or services, with quantity, unit price excluding VAT and the rate.
4. Show the taxable amount and VAT for each rate, and the VAT in the local currency if you invoice in another one.
5. Add any required wording: reverse charge, exemption reference, self-billing, margin scheme or small business exemption.
6. Send it in a form the customer accepts, through the required platform where a mandate applies, and within the deadline.
7. Keep the invoice exactly as sent, readable and unaltered, for the full retention period.

• Create a VAT invoice in the free editor
• Invoice requirements by country

Questions and answers

Sources

1. Council Directive 2006/112/EC on the common system of VAT (Articles 217–249)
2. Council Directive (EU) 2025/516, VAT in the Digital Age
3. European Commission: VAT in the Digital Age (ViDA) timeline
4. Your Europe: EU VAT invoicing rules
5. HMRC: Record keeping for VAT (VAT Notice 700/21)
6. HMRC VAT Trader Records manual: simplified invoices (VATREC16042)

General information, checked on the date above, not tax advice. Confirm the current rules with the official sources or a qualified adviser.