Everyday agents · Taxes · European Union
What must a VAT invoice contain in the EU?
- What applies?
- A taxable person must issue an invoice for supplies to other businesses, with the content required by the VAT Directive, and keep copies.
- What must I do?
- Issue an invoice for each supply to a business. Include date, sequential number, VAT numbers, description, taxable amount, rate and VAT due. Issue intra-EU supply invoices on time. Store copies of invoices.
- What happens if I do nothing?
- National tax authorities apply penalties set in national law and may refuse the buyer's VAT deduction.
- Who regulates this?
- The national tax authority in each Member State
- What is the deadline?
- For intra-EU supplies, no later than the 15th day of the month after the chargeable event.
Sources
- Directive 2006/112/EC, Art. 220
- Directive 2006/112/EC, Art. 222
- Directive 2006/112/EC, Art. 226
- Directive 2006/112/EC, Art. 244
Read 2026-10-14 · ID agent:eu:everyday:vat-invoicing · sha256 810b037b6e6ee6457bfe4e34d2d7a17a5f50ff62032fd11ec75723e1052b7dbc
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Court decisions
not_in_register: no court decision in the register applies this rule yet. The answer rests on the cited provisions.
Machine readable: JSON. Not legal advice. Source: NovaCopilot.