EU VAT Invoice Requirements: What a Valid Invoice Must Include
A valid EU VAT invoice must show the date of issue, a unique sequential number, the supplier's name, address and VAT number, the customer's details, a description and quantity of what was supplied, the unit price excluding VAT, and the VAT rate and amount — with a breakdown by rate. You can build one free, with no signup, in the invoice editor: fill the fields, set your VAT rate, and download a clean PDF in about two minutes.
Note: This page explains invoice format and is not tax advice. Some details — simplified-invoice thresholds, issuing deadlines, exact exemption wording — are set by each EU member state and vary. Confirm your own obligations with a qualified accountant or your national tax authority.
Key takeaways
- A full EU VAT invoice has 10 required particulars, from a sequential number to a VAT breakdown by rate (European Commission, VAT invoicing).
- The customer's VAT number is required when the customer is liable for the tax — for example under the cross-border reverse charge.
- A simplified invoice carries fewer fields, but whether you may use one (and any amount limit) is set by your member state.
- For an exempt supply, the invoice must reference the legislation that exempts it, or otherwise indicate it's exempt.
- Sequential numbering matters: gaps in your invoice numbers can trigger a tax audit.
What must an EU VAT invoice include?
A full EU VAT invoice must contain ten particulars set out in the EU's invoicing rules. Together they let both businesses, and any tax authority, identify the transaction and the VAT on it. The European Commission lists the mandatory content of a full invoice as follows (European Commission, 2026):
| # | Required field |
|---|---|
| 1 | Date of issue |
| 2 | A unique sequential number identifying the invoice |
| 3 | Supplier's full name and address |
| 4 | Supplier's VAT identification number |
| 5 | Customer's full name and address |
| 6 | Customer's VAT number — when the customer is liable for the tax |
| 7 | Description and quantity of the goods or services |
| 8 | Unit price exclusive of VAT |
| 9 | The VAT rate applied and the VAT amount payable |
| 10 | A breakdown of VAT by rate, or a note of any exemption |
For the underlying anatomy of any invoice — numbering, dates, payment terms — see the invoicing basics guide, which covers the seven elements every invoice needs regardless of country.
What's the difference between a full and a simplified invoice?
A simplified invoice carries fewer fields than a full one. The European Commission's reduced set for a simplified invoice is the date of issue, the supplier's VAT identification number, the type of goods or services supplied, and the VAT amount payable (or the information needed to calculate it). The trade-off is scope: whether you're allowed to issue a simplified invoice, and any amount limit, is decided by your member state — so check before relying on one.
| Field | Full invoice | Simplified invoice |
|---|---|---|
| Date of issue | Required | Required |
| Sequential number | Required | Required |
| Supplier VAT number | Required | Required |
| Customer name & address | Required | Not required |
| Unit price excl. VAT | Required | Not required |
| VAT amount | Required, with breakdown | Required (amount or calculation data) |
How do you show VAT on the invoice?
Show the net amount, the VAT rate applied, and the VAT amount as separate figures, then break the VAT down by rate if you've used more than one. If a line is exempt or zero-rated, the invoice must reference the legislation that exempts it, or otherwise indicate the supply is exempt — the Commission lets the supplier choose how to word that reference. Keeping VAT on its own line, rather than rolling it into the total, is what makes the invoice usable for your customer's VAT deduction.
How do you create an EU VAT invoice? (step by step)
The free invoice editor has every field an EU VAT invoice needs — no account required. Here's the flow:
- Open the editor. Go to the homepage; no install, no signup.
- Add your business + VAT number. In the "From" section, fill your name and address, then your VAT number in the Tax ID field (label it "VAT").
- Add your customer. In "Bill To," enter their name and address, plus their VAT number if they're liable for the tax.
- Set the invoice number and dates. Use a sequential number and set the issue date.
- List the goods or services. Add line items with description, quantity, and unit price (excluding VAT).
- Apply your VAT rate. Set the VAT label and rate; the editor calculates the VAT amount and total automatically.
- Download the PDF. The file is generated in your browser and saved to your device — nothing is uploaded.
What if you don't charge VAT?
Sometimes you issue a VAT invoice with no VAT on it. The most common case for freelancers is the cross-border reverse charge: when you supply services to a business in another EU country, you usually charge €0 VAT and your customer accounts for it instead. That invoice needs the customer's VAT number and the words "reverse charge." It's a specific format — we cover it in full on the reverse-charge invoice guide.
Frequently asked questions
What information must be on a VAT invoice in the EU?
A full EU VAT invoice needs ten particulars: issue date, a unique sequential number, the supplier's name, address and VAT number, the customer's details, the customer's VAT number when they're liable, a description and quantity, the unit price excluding VAT, the VAT rate and amount, and a VAT breakdown by rate (or an exemption note).
Do I need to put my VAT number on every invoice?
Yes — the supplier's VAT identification number is a required field on both full and simplified invoices. The customer's VAT number is also required when the customer is the one liable for the tax, such as under the cross-border reverse charge.
Can I issue a simplified invoice instead?
Sometimes. A simplified invoice carries fewer fields, but whether you're permitted to use one — and any amount threshold — is set by your individual member state, not by a single EU-wide number. Check your national tax authority's rules before issuing one.
How do I show an exempt or zero-rated item?
For an exempt supply, the invoice must reference the legislation that exempts it, or otherwise clearly indicate the supply is exempt. The European Commission lets the supplier choose the exact wording of that reference, so a plain note citing the relevant exemption is acceptable.
Is pdfinvoicegen free for EU VAT invoices?
Yes. You can create and download fully formatted EU VAT invoices free, with no signup and nothing uploaded. Every required field — VAT numbers, rate, amount, and breakdown — is available at no cost.
Create your EU VAT invoice now
Add your VAT details, apply your rate, and download a clean, compliant PDF — free, no signup, nothing uploaded.
Open the free invoice editor →Sources
- European Commission, "VAT Invoicing," Taxation and Customs Union — retrieved 2026-06-12 — taxation-customs.ec.europa.eu
- European Commission, "Cross-border VAT," Your Europe — retrieved 2026-06-12 — europa.eu