EU VAT invoice requirements and the reverse charge

The Article 226 list of what an EU invoice must show, the reverse charge on cross-border sales, the 15th-day deadline and the e-invoicing change of 2030.

The short answer

Every EU country applies one common list of invoice details from the VAT Directive, Article 226, and adds national rules in some areas. A full invoice shows the date, a sequential number, your VAT number, both parties’ names and addresses, what was supplied, the date of supply, the taxable amount and unit price, the VAT rate and the VAT due.

On a cross-border sale to a business, the customer usually accounts for the VAT under the reverse charge. Your invoice then charges no VAT, shows both VAT numbers and carries the words “Reverse charge”. This guide follows the European Commission’s invoicing page and the Directive on EUR-Lex, read on 5 October 2026.

What a full invoice must show (Article 226)

The Directive lists these as the details required for VAT purposes:

  • The date of issue and a sequential number that uniquely identifies the invoice.
  • Your VAT identification number.
  • The customer’s VAT identification number where the customer is liable for the VAT, or on an intra-EU supply of goods.
  • The full name and address of both you and the customer.
  • The quantity and nature of the goods, or the extent and nature of the services.
  • The date of the supply, or of a payment on account, where it differs from the date of issue.
  • The taxable amount per rate or exemption, the unit price excluding VAT, and any discount or rebate not included in it.
  • The VAT rate applied and the VAT amount payable.
  • Where no VAT is charged, the reason: a reference to the exemption, or “Reverse charge” where the customer accounts for the VAT.

Cross-border sales, deadlines and currency

For most services sold to a business, the place of supply is where the customer is established, and the customer reports the VAT in its own country. That is the reverse charge: you invoice the net amount, show both VAT numbers and write “Reverse charge”. For these services, and for goods sent to a business in another EU country, the invoice must be issued no later than the 15th day of the month after the supply (Article 222).

An invoice may be in any currency, but the VAT payable has to be stated in the national currency of the country where it is due (Article 230). A simplified invoice is allowed up to EUR 100, or more where a Member State raises the limit (Articles 220a and 221), though not for these cross-border sales. Sales to consumers follow other place-of-supply rules; take advice before selling to private buyers in other countries.

Worked example: one service, two customers

A VAT-registered web developer in Berlin builds the same two-day website update for two business clients, at an illustrative €1,200 a day. For the client in Germany, German VAT at the 19% standard rate applies, which is the rate QuoteBill’s tax data gives for Germany with its source.

For the client in France, the developer charges €2,400 with no German VAT, prints both VAT numbers and writes “Reverse charge”; the French client accounts for the VAT in France. The work ends on 2026-10-20, so that invoice is issued by 2026-11-15.

  • German client: 2 days × €1,200 = €2,400 net
  • German VAT at 19%: €2,400 × 0.19 = €456
  • German client pays: €2,400 + €456 = €2,856
  • French business client: €2,400, VAT 0, “Reverse charge”

E-invoicing is coming

The VAT in the Digital Age package, Directive (EU) 2025/516, moves intra-EU business sales to structured electronic invoices with digital reporting from 1 July 2030, and several Member States already require structured e-invoices for some domestic sales. A PDF from any invoice maker, QuoteBill included, is not a structured e-invoice. Check what your country and your customer’s country require for the period you invoice in.

Making it in QuoteBill

Pick your country in “Country / currency”, which sets the currency and the standard rate from QuoteBill’s tax data, and fill both “Tax registration number” fields with the VAT numbers. Describe each line with its quantity and unit price. Write the date of supply in “Notes” when it differs from the issue date.

For a reverse-charge sale, set “Tax rate (%)” to 0 and write “Reverse charge” in “Notes”, with the customer’s VAT number on the invoice. QuoteBill applies one rate per document, does not check VAT numbers in the EU’s VIES service, prints one currency and does not file anything. German sellers will find the German-language requirements, including the small-business note, in the German invoice guide.

Check before you send

Before the PDF goes out to the customer:

  • Your VAT number is printed, and the customer’s is too wherever the customer accounts for the VAT.
  • The date of supply is shown when it differs from the issue date.
  • A sale without VAT names its reason: the exemption, or “Reverse charge”.
  • The VAT due is stated in the national currency of the country where it is due.
  • A cross-border business sale is invoiced by the 15th of the following month.
  • You checked the customer’s VAT number in the EU’s VIES service and kept the result.

Questions people ask

Is the reverse charge automatic for every foreign customer? No. It depends on what you sell, whether the customer is a business and where it is established. Business services usually follow it; sales to consumers and some goods do not.

Do I write “Reverse charge” in English? The English Directive says “Reverse charge”, and each language version words the mention its own way, such as “Autoliquidation” in French. Many sellers print the customer’s national wording beside the English to avoid questions.

I am outside the EU and sell services to an EU business. Do I charge EU VAT? For business services the customer usually accounts for the VAT where it is established, so a seller outside the EU often charges none. The rules differ for consumers and for some services; take advice before you rely on that.

Can I use one invoice layout for the whole EU? The Article 226 list is shared, so one layout covers most needs, but national rules can add language, numbering or e-invoicing requirements. Check them in the country where the VAT is due.

Sources

250 Free Invoice, Quote & Receipt Templates

  • German invoice template

    German invoice template with VAT on its own line and sample lines for equipment assembly, factory testing and handover. Not an XRechnung or ZUGFeRD e-invoice.

  • Ireland VAT invoice template

    Irish VAT invoice template with your VAT number, a sequential number and VAT at 23% or the reduced rate that applies, on its own line. Excel, Word or PDF.

  • Modele de facture

    Invoice template in French (modèle de facture), set up for France, with sample lines for editorial planning, proofreading and print-ready files. Excel or Word.