The law today: article 226
Article 226 of the EU VAT Directive opens with: "only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221" (Directive 2006/112/EC, consolidated version of 14.04.2025, EUR-Lex, last verified 23 October 2026). Article 414 says: "This Directive is addressed to the Member States." The VAT law of your own country is the text your invoice follows. EUR-Lex itself says of the consolidated text: "This text is meant purely as a documentation tool and has no legal effect."
| Point | What the invoice shows | Words of article 226 |
|---|---|---|
| (1) | Date of issue | "the date of issue" |
| (2) | A sequential number | "a sequential number, based on one or more series, which uniquely identifies the invoice" |
| (3) | Your VAT number | "the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services" |
| (4) | Your customer's VAT number, when your customer pays the VAT or buys goods for another member state | "the customer's VAT identification number … under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138" |
| (5) | Both full names and addresses | "the full name and address of the taxable person and of the customer" |
| (6) | What you sold, and how much | "the quantity and nature of the goods supplied or the extent and nature of the services rendered" |
| (7) | The date of the supply or of the advance payment, when it differs from the date of issue | "in so far as that date can be determined and differs from the date of issue of the invoice" |
| (7a) | "Cash accounting", when VAT is due on payment | "the mention ‘Cash accounting’" |
| (8) | The taxable amount per rate or exemption, the unit price without VAT, and any discounts | "the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price" |
| (9) | The VAT rate | "the VAT rate applied" |
| (10) | The VAT amount | "the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded" |
| (10a) | "Self-billing", when the customer issues the invoice | "the mention ‘Self-billing’" |
| (11) | The reason for an exemption | "reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt" |
| (11a) | "Reverse charge", when the customer pays the VAT | "the mention ‘Reverse charge’" |
| (12) | The details of a new means of transport sold to another member state | "the characteristics as identified in point (b) of Article 2(2)" |
| (13) | "Margin scheme — Travel agents" | "where the margin scheme for travel agents is applied" |
| (14) | The margin scheme mention for second-hand goods, works of art, collectors' items and antiques | "‘Margin scheme — Second-hand goods’; ‘Margin scheme — Works of art’ or ‘Margin scheme — Collector’s items and antiques’ respectively" |
| (15) | The VAT number, name and address of a tax representative | "the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address" |
When a seller from abroad sells to a customer who pays the VAT, article 226a lets the seller leave out points (8), (9) and (10) and instead "indicate, by reference to the quantity or extent of the goods or services supplied and their nature, the taxable amount of those goods or services".
The simplified invoice: article 226b
A small invoice can be a simplified invoice. Member states must allow it "where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency" (Directive 2006/112/EC, art. 220a(1)(a), consolidated version of 14.04.2025, EUR-Lex, last verified 23 October 2026).
That threshold has exclusions. Article 220a(2) says member states "shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1)", that is for distance sales of goods under Article 33(a) and for intra-EU supplies of goods under Article 138. Nor when a seller "who is not established in the Member State in which the VAT is due" makes a supply and "the person liable for the payment of VAT is the person to whom the goods or services are supplied": the reverse charge. In those cases, issue a full invoice, whatever the amount.
A simplified invoice needs at least:
- "(a) the date of issue;"
- "(b) identification of the taxable person supplying the goods or services;"
- "(c) identification of the type of goods or services supplied;"
- "(d) the VAT amount payable or the information needed to calculate it;"
- and, for a corrected invoice, "(e) … specific and unambiguous reference to that initial invoice and the specific details which are being amended."
Article 226b ends with a limit on the member states: "They may not require details on invoices other than those referred to in Articles 226, 227 and 230." The limits each country sets, with their sources, are on the VAT invoice page.
Currency and e-invoices
Currency (article 230). "The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State, using the conversion rate mechanism provided for in Article 91."
E-invoices (article 232). "The use of an electronic invoice shall be subject to acceptance by the recipient." A member state that uses the option of article 218, second paragraph, may drop that acceptance for its own taxable persons.
Authenticity and integrity (article 233). "The authenticity of the origin, the integrity of the content and the legibility of an invoice, whether on paper or in electronic form, shall be ensured from the point in time of issue until the end of the period for storage of the invoice."
Adopted, applies later: Directive (EU) 2025/516
Directive (EU) 2025/516 changes article 226. It is adopted, and each change applies from its own date (Directive (EU) 2025/516, EUR-Lex, Article 6, last verified 23 October 2026):
- From 1 January 2027: point (7a) keeps "Cash accounting" and now cites "Article 66(1), point (b)".
- From 1 July 2028: point (4) adds an exception: "except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5".
- From 1 July 2030: point (11a) adds "triangular transaction" for supplies of goods under Article 197; a new point (16) asks a corrective invoice for "the sequential number which identifies the corrected invoice"; a new point (17) asks for "the bank account numbers or numbers of virtual accounts of the supplier or any other identifiers which unambiguously identify the accounts of the supplier into which the recipients of the invoice can pay that invoice".
These dates are the Directive's. Each member state applies them through its own law.
What the free template covers
The VAT invoice template prints points (1), (3) to (7), and (8) to (10): the date, both parties with their VAT numbers, the lines with quantity, unit price, rate and VAT, and the taxable amount and the VAT per rate. Point (2) is a box: write the next number of your own sequence. The mentions of points (7a), (10a), (11), (11a), (13) and (14) go in the notes, in the words of your own country's law. Points (12) and (15) are not in the template.
This page quotes the EU Directive, not your country's law. For the law of a member state, read its VAT act or ask a tax adviser.