When must an EU VAT invoice be issued? Article 222 and the 15th-day rule

Last updated 24 Oct 2026 · European Union

Short answer. Under Article 222 of the EU VAT Directive (2006/112/EC), an invoice for an intra-Community supply of goods (Article 138) or for B2B services where the customer accounts for VAT under the reverse charge (Article 196) must be issued no later than the 15th day of the month following the month in which the chargeable event occurred. For other supplies, each member state sets its own time limit, so check the national rule of the country where VAT is due.

Examples

Supply	Supply month	Invoice by
Goods shipped to a VAT-registered customer in another member state	October	15 November
Consulting to a business customer in another member state (reverse charge)	October	15 November

Common mistakes

Leaving cross-border invoices to quarter end. The 15th-day rule is monthly.
Missing the reverse-charge wording on the invoice (Article 226).
Not checking the customer's VAT number in VIES before zero-rating.
Forgetting the EC Sales List, which reports the same supplies.

Frequently asked questions

What is the deadline for an intra-EU B2B invoice?

No later than the 15th day of the month following the month of the chargeable event (Article 222 of the VAT Directive).

Does the 15th-day rule apply to domestic sales?

Not directly. For other supplies, member states set their own time limits.

Which other rules apply to these invoices?

The invoice details in Article 226, including the reverse-charge mention where relevant.

Official sources

Not tax or legal advice. This is a free explainer of the EU VAT Directive; national rules add to it, so confirm with your tax authority or adviser. Last checked 24 Oct 2026.

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