What a valid EU VAT invoice must show: the Article 226 checklist for small businesses

Last updated 23 Oct 2026 · European Union

Short answer. Under Article 226 of the EU VAT Directive 2006/112/EC, a full VAT invoice must show: the date of issue; a unique sequential number; the supplier's VAT number; the customer's VAT number where the customer pays the VAT (reverse charge) or for an intra-EU supply of goods; full names and addresses of both; quantity and nature of goods or extent and nature of services; the date of supply if different; the taxable amount per rate, unit price and discounts; the VAT rate; the VAT amount payable; and, where relevant, special mentions such as "Reverse charge" or the exemption reference. Member states may allow simplified invoices (Article 226b), typically for low amounts up to €100.

Checklist

Date of issue
Unique number in one or more series
Your VAT number
Customer's VAT number (reverse charge, intra-EU goods)
Both full names and addresses
Description and quantity of goods / nature of services
Date of supply or payment, if different from the invoice date
Taxable amount per rate or exemption, unit price excluding VAT, discounts
VAT rate and VAT amount (in the currency of the member state where VAT is due)
Special mention: "Reverse charge", exemption reference, "Self-billing", margin scheme

Common mistakes

No customer VAT number on a reverse-charge invoice. Without it, the zero-VAT treatment is hard to defend in an audit.
VAT shown only in a foreign currency. Article 230 lets you invoice in any currency, but the VAT amount must also be expressed in the national currency of the member state where VAT is due (or use its conversion rules).
Gaps or duplicates in numbering after switching software.
Using a simplified invoice for B2B cross-border supplies, where most member states require a full invoice.

Each member state can add national rules (for example e-invoicing mandates). Check your own country's tax authority as well as the Directive.

Frequently asked questions

Which article of the VAT Directive lists invoice details?

Article 226 of Council Directive 2006/112/EC, with simplified invoices in Article 226b.

Must the customer's VAT number be on the invoice?

Yes where the customer is liable for the VAT (reverse charge) and for intra-Community supplies of goods.

Can I invoice in US dollars or rupees?

Yes, but the VAT amount must be expressed in the national currency of the member state where VAT is due, or converted under its rules (Article 230).

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 23 Oct 2026.

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