VAT details on an invoice
The European Commission's summary of the EU-wide invoicing rules lists these details for a full VAT invoice: the date of issue; a unique sequential number; the supplier's and the customer's full name and address; the customer's VAT identification number when the customer is liable for the tax; the description and quantity of the goods or services; the unit price excluding VAT; the date of the transaction or payment if it differs from the invoice date; the VAT rate applied and the amount payable; and a breakdown of the VAT by rate or exemption. Some cases need extra details, such as the words 'reverse charge' or 'self-billing', or a reference to the exemption applied. Member States may not require further details as a condition for deducting VAT. (source, verified 2026-10-11)
Practical checklist
- Your VAT number and, for B2B cross-border supplies, your customer’s VAT number — check it in the official VIES checker (our format check catches typing errors first).
- The VAT rate applied for each line and the VAT amount — use the calculator to cross-check.
- The correct rate for the country where the supply is taxed — see the rates table.
E-invoicing
Some countries require structured electronic invoices. The E-invoicing mandates section of the same reference hub tracks those rules per country.
Limitations
National rules can add requirements (language, currency, numbering). Check the tax authority of the country concerned.
Sources
- https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en (verified 2026-10-11)
Information only, not tax advice.