What must an invoice include? A checklist for EU sales

In the EU, a full VAT invoice needs a date, a sequential number, your name, address and VAT number, the customer's name and address, what you sold, the taxable amount, the VAT rate and the VAT due. Cross-border business sales usually add the customer's VAT number and a reverse-charge note.

The list comes from Article 226 of the EU VAT Directive, which each member state applies through its own law, sometimes with extra national requirements. This checklist covers the common ground. It is not tax advice: for a specific case, check with your accountant or your country's tax authority.

The EU invoice checklist

Item	What it means	Required
Date of issue	The day you issue the invoice	Always
Invoice number	A sequential number, in one or more series, that identifies the invoice and is never reused	Always
Your VAT number	The VAT identification number you charge VAT under	Always
Customer's VAT number	Their VAT identification number	When the customer accounts for the VAT, and for intra-EU supplies of goods
Names and addresses	Full name and address of you and of the customer	Always
What you supplied	Quantity and nature of the goods, or extent and nature of the services	Always
Date of supply	When the goods or services were supplied, or a payment on account was made	When it differs from the date of issue
Amounts per rate	Taxable amount per VAT rate or exemption, unit price without VAT, and any discounts not already in the unit price	Always
VAT rate	Each VAT rate applied	Always
VAT due	The VAT amount payable	Unless a special arrangement applies
Exemption or reverse charge note	A reference to the exemption, or the words "Reverse charge" when the customer accounts for the VAT	When it applies

If the invoice mixes several VAT rates, show the taxable amount and VAT for each rate separately. The guide to showing a VAT breakdown per rate explains the layout.

Details that are easy to get wrong

• Numbering. Gaps and duplicates attract questions. Use one continuous sequence per series and never reuse a number, even for a canceled invoice; correct it with a credit note instead. See how invoice numbering works and when to issue a credit note.
• The customer's VAT number. For a cross-border business sale, check that the number is valid before you rely on the reverse charge. The guide to checking EU VAT numbers with VIES shows how.
• Currency. You may invoice in another currency, but the VAT amount must also be stated in the national currency of the country where the VAT is due.
• The word "invoice". A proforma is not an invoice and cannot be used to reclaim VAT. Label it clearly; see proforma or invoice.
• Simplified invoices. EU rules let businesses issue a shorter, simplified invoice for small sales, up to a threshold that some countries raise. Check yours before you rely on it.

Good practice beyond the legal minimum

The law sets the floor. An invoice that meets it can still sit unpaid because the customer cannot match it to an order or does not know where to send the money. These details help you get paid on time:

• Due date and payment terms, written as a date rather than "30 days".
• How to pay: bank account details and the payment reference you want the customer to use.
• The customer's own reference, such as their order number or cost center, so the invoice reaches the right person.
• A contact for questions about the invoice, with a name and an email address that someone reads.
• Late payment terms, where your country or your agreement allows interest or a recovery fee on late invoices. Many EU countries set default rules for business payments.
• Your company registration details, where your country requires them on business documents.

Outside the EU

• United Kingdom. HMRC sets out what a full VAT invoice must show, and the list is close to the EU one. Check the current guidance on gov.uk.
• United States. There is no federal VAT. Sales tax is set by states and local governments, and what an invoice shows is mostly a matter of good practice and the agreement with your customer.
• Elsewhere. Countries with VAT or GST usually publish their own invoice rules. When you sell into a new country, read its tax authority's guidance before you invoice there.

Rules are also changing. Several EU countries require or are introducing structured e-invoices between businesses, and EU-level rules on digital invoicing are being updated. Check your own country's timetable.

Frequently asked questions

Does an invoice need a VAT number?

In the EU, a VAT invoice must show the supplier's VAT number. The customer's VAT number is also needed when the customer accounts for the VAT under the reverse charge, and for intra-EU supplies of goods. Businesses that are not registered for VAT follow their country's rules for non-VAT invoices.

Can I issue an invoice without an invoice number?

Not under EU VAT rules. Every invoice needs a sequential number that identifies it. Many businesses use a prefix per year or per series, as long as numbers within each series never repeat.

How long should I keep invoices?

Many countries ask businesses to keep invoices for several years, and the period differs from country to country. Check your national rules, and keep the invoices readable for the whole period.

Is an emailed PDF a valid invoice?

In many EU countries, yes, if the customer accepts electronic invoices and you can show the invoice is authentic and unchanged. Some countries now require structured e-invoices for some or all business sales, so check your local rules.