Invoice requirements in the EU
An EU VAT invoice needs the issue date, a sequential number, your VAT number, both names and addresses, the service and its date, the taxable amount, rate and VAT. For a business client in another EU country you charge no VAT, write "Reverse charge" and add the client's VAT number.
What the invoice must show
Every VAT invoice (Article 226)
- Date of issue
- A sequential number in one or more series
- Your VAT identification number
- Full name and address of you and the client
- Extent and nature of the services
- Date of supplyIf it differs from the issue date
- Taxable amount per rate, unit price before VAT, discounts
- VAT rate and VAT amount
Business client in another EU country
- The client's VAT number
- "Reverse charge"
- No VAT rate or amountYou may leave them out
- Issued by the 15th of the next month
For reverse charge and for clients outside the EU, your own country's invoicing rules apply. Simplified invoices (up to EUR 100, or up to EUR 400 where a country allows) are not allowed for reverse charge.
Example invoice
Open in the invoice generatorInvoice
From
Studio Kade
Prinsengracht 100 1015 EA Amsterdam Netherlands
VAT NL000099998B57
To
Nordlicht Studio GmbH
Torstrasse 25 10119 Berlin Germany
VAT DE 123456789
| Description | Qty | Price | Total |
|---|---|---|---|
| UX research, October 2026 | 1 | €4,200.00 | €4,200.00 |
| Usability test sessions | 6 | €150.00 | €900.00 |
- Subtotal
- €5,100.00
- Total
- €5,100.00
A Dutch studio invoicing a German business: no VAT, "Reverse charge" and both VAT numbers. Sample names and numbers.
Rules at a glance
- Fields
- Date, sequential number, VAT numbers, names and addresses, service, amounts, rate, VATVAT Directive, Article 226
- Business client in another EU country
- Place of supply is the client's country; the client pays the VATVAT Directive, Articles 44 and 196
- Wording
- "Reverse charge", plus the client's VAT numberVAT Directive, Article 226(4) and (11a)
- Deadline
- By the 15th of the month after the supplyVAT Directive, Article 222
- Whose rules
- Your own country's for reverse charge and for clients outside the EUVAT Directive, Article 219a
- Language
- Not set; countries may not require a general translationVAT Directive, Article 248a
- Currency
- Any currency; VAT payable shown in national currency, ECB rate acceptedVAT Directive, Articles 230 and 91
- Small enterprises
- Countries may exempt turnover up to EUR 85,000; the invoice names the exemptionVAT Directive, Articles 284 and 226(11)
- Keep records
- Each country sets the periodVAT Directive, Article 247
Reverse charge, step by step
Check the client's VAT number in VIES. Leave VAT off, write "Reverse charge" and put both VAT numbers on the invoice. Issue it by the 15th of the month after the work. The client then accounts for the VAT in its own country.
Your own country may ask for its own words alongside, for example "Steuerschuldnerschaft des Leistungsempfängers" in Germany or "odwrotne obciążenie" in Poland. See the country pages.
Clients outside the EU
Business services to a client outside the EU are supplied outside the EU, so no EU VAT is charged. The Directive sets no wording for this; your country's rules decide whether a line is needed.
E-invoicing ahead
Countries may require domestic e-invoices since 14 April 2025. From 1 July 2030 invoices become electronic by default, reverse charge invoices are due within 10 days, and cross-border business sales are reported digitally. Countries with real-time systems already in place have until 1 January 2035 to align.
What the law leaves open
The Directive sets no wording for services to clients outside the EU.
We read the consolidated Directive of 1 January 2025 together with Directive 2025/516; a later consolidation may exist.
Questions
What do I write on a reverse charge invoice?
"Reverse charge", with your VAT number and the client's VAT number, and no VAT amount. Your country may want its own words alongside.
Can an EU invoice be in English?
Yes. The Directive sets no language and countries may not require a general translation.
Can I invoice in USD?
Yes. Any currency is allowed, but the VAT payable must be shown in national currency.
When must a reverse charge invoice be issued?
By the 15th day of the month after the supply. From July 2030 it will be within 10 days.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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