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EU Invoice Builder
Generate correct legal wording for any EU invoice type. Reverse Charge, export, OSS, domestic VAT. Ready in 5 languages.
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EU Invoice Legal Requirements — Complete Guide 2026
The EU VAT Directive (2006/112/EC), specifically Article 226, defines the mandatory elements that every VAT invoice must contain. Missing any of these elements can make an invoice non-compliant, potentially preventing your customer from deducting input VAT and exposing you to tax authority challenges.
Mandatory Elements on Every EU VAT Invoice
- Sequential invoice number (unique, within one or more series)
- Date of issue
- Date of supply (if different from issue date)
- Supplier's full name, address, and VAT number
- Customer's full name and address
- Customer's VAT number (for B2B reverse charge invoices)
- Description of goods or services supplied
- Quantity and unit price (excl. VAT)
- VAT rate applied and total VAT amount, or reason for exemption
- Total amount payable (excl. and incl. VAT)
Reverse Charge Invoice — Required Wording
When selling B2B to a VAT-registered business in another EU country, you apply the reverse charge mechanism: the seller issues an invoice with zero VAT and includes a specific legal statement referencing Article 194 or 196 of the EU VAT Directive. The exact wording varies slightly by country but must clearly indicate that VAT liability is transferred to the buyer.
Export Invoice — Article 146 Exemption
Exports of goods to non-EU countries are VAT exempt under Article 146 of the EU VAT Directive. The invoice must state this exemption explicitly. You must also retain proof of export (customs export declaration, transport documents) for at least 7 years to justify the zero VAT rate during a tax audit.
Credit Note Requirements
A credit note (also called a corrective invoice) must reference the original invoice number and date it is correcting. It must contain the same mandatory elements as a standard invoice. Credit notes reduce the VAT liability and must be processed in the same VAT period as issued, or in the period when received by the buyer.
Frequently Asked Questions
What is the correct wording for a reverse charge invoice?
The standard EU wording is: "VAT reverse charged. The VAT liability is transferred to the recipient of the supply (Article 194/196 of Council Directive 2006/112/EC)." In some countries, additional national references are required. Belgium requires "Autoliquidation — BTW verlegd" in Dutch or "TVA en autoliquidation" in French. Germany requires "Steuerschuldnerschaft des Leistungsempfängers." Our tool generates the correct version for each language.
Do I need the customer's VAT number on a reverse charge invoice?
Yes, absolutely. The customer's valid VAT number is a mandatory element on reverse charge invoices. You must verify the VAT number before issuing the invoice — use our VAT Validator tool. If the customer's VAT number is invalid, you cannot apply reverse charge and must charge VAT at your country's rate. Keep a record of validation for audit purposes.
What is a pro forma invoice and when should I use it?
A pro forma invoice is a preliminary document that looks like an invoice but is not a tax document. It is commonly used for: customs clearance declarations (required by customs authorities to assess duties before final invoice is available), price quotations that are binding, and advance payment requests. Pro forma invoices must be clearly marked "PRO FORMA INVOICE" and should not be recorded in your VAT accounting.
How long must I keep EU invoices?
EU VAT law requires invoices to be kept for a minimum of 5 years (in some countries up to 10 years). Belgium requires 7 years. Germany requires 10 years. France requires 10 years for commercial invoices. Invoices must be stored in a way that guarantees authenticity, integrity, and legibility throughout the retention period. Electronic storage is fully permitted if these conditions are met.
