EU VAT invoice template
Article 226 of the VAT Directive is the list every member state copies, so an invoice that satisfies it travels. The line people leave off is the reverse charge one: when your business customer in another member state accounts for the VAT, the invoice has to say so, and a court has already held that adding the words later does not fix an invoice that went out without them.
The particulars article 226 asks for
- Date of issue and a sequential number that identifies the invoice uniquely.
- Your VAT identification number, and your customer's when they are liable for the tax.
- Full name and address of both parties, as registered rather than as branded.
- The quantity and nature of the goods, or the extent and nature of the services.
- The date of supply when it differs from the invoice date, and the unit price before VAT.
- The taxable amount per rate, the rate applied, and the VAT amount payable.
- "Reverse charge" when the customer accounts for the tax, and a reference to the exempting provision when the supply is exempt.
Directive 2006/112/EC, article 226, on EUR-Lex Checked 2026-08-23
Same engine as the full Invoice generator
Preview
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| 1 | €0 | €0 |
- Subtotal
- €0
- Total due
- €0
workingfigures.com/calculators/eu-vat-invoice-template
The particulars article 226 asks for
The preset carries one VAT line at 21%, which is a common rate rather than the right one: rates are national and range from 17% to 27%. For a cross-border B2B supply where the customer accounts for the tax, set the rate to zero and put the reverse charge wording in the notes, where it prints on the invoice.
Before you send it
Particulars from article 226 of Directive 2006/112/EC, consolidated text checked 2026-08-23. Member states add their own rules on top: language, archiving period, electronic invoicing mandates and simplified invoices below a threshold all vary, and several countries are phasing in mandatory e-invoicing on their own calendars. This template is the common floor, not a compliance sign-off for a specific country, and it does not decide where the place of supply is.
FAQ
- What exactly do I write for the reverse charge?
- The directive accepts "Reverse charge" plus a reference to the provision, national or European, that shifts the liability. Keep it short and keep it visible on the invoice itself, not in a covering email: the Court of Justice held in 2022 that an invoice issued without the mention cannot be repaired by a later statement.
- Which VAT rate goes on a cross-border invoice?
- For B2B services to a business in another member state, usually none: the customer accounts for it and you invoice at zero with the reverse charge mention, having checked their VAT number is valid on the day. For B2C, and for several exceptions such as land and events, the rate of the country of consumption applies instead, which is where the one-stop shop comes in.
- Does a PDF count as a valid invoice?
- Under the directive, yes, provided authenticity and integrity are assured and your customer accepts electronic invoices. That is the floor. Several member states now require structured e-invoicing for domestic B2B on their own timetable, so a PDF that is valid across the border may not be valid at home.