1. The 9 fields every EU invoice must have
Under the EU VAT Directive, a valid invoice needs: (1) the word "invoice" and a unique sequential number, (2) issue date, (3) your name, address and VAT identification number, (4) the client's name and address (plus their VAT number for cross-border B2B), (5) a description of the goods/services, (6) quantity and date of supply, (7) the taxable amount per VAT rate, (8) the VAT rate and VAT amount payable, and (9) the total. Miss the VAT number or the sequential numbering and tax offices can reject the invoice.
2. VAT: when to charge it, when to skip it
- Domestic clients: charge your country's standard rate — Germany 19%, France 20%, Spain 21%, Italy 22%, Netherlands 21%, Sweden 25%, Poland 23%.
- EU business clients in another member state (B2B): usually 0% with reverse charge — the client accounts for VAT in their country. You must print "Reverse charge" on the invoice and verify their VAT number via the EU's VIES system.
- EU private consumers (B2C): charge VAT at your country's rate up to the €10,000 EU-wide threshold; above it, charge the customer's country's rate via the OSS (One-Stop Shop) scheme.
- Small-business schemes: many countries exempt tiny turnovers (e.g. Germany's Kleinunternehmerregelung up to €25,000 prior-year). If exempt, write the legal reason on the invoice — never just leave VAT off silently.
Not sure about the math? Our EU VAT calculator adds or removes VAT for any EU country in one click.
3. ViDA e-invoicing: what changes in 2026
The EU's ViDA (VAT in the Digital Age) package is rolling out structured e-invoicing for cross-border B2B transactions, with member states adopting national mandates on their own timetables (France, Germany, Poland, Spain and others are phasing requirements in through 2026–2028). Practically this means: keep invoices as structured data (not just a PDF picture) for cross-border work, store them for your country's retention period (often 10 years, e.g. Germany), and watch your local tax office's deadlines. A simple generated invoice today already puts you ahead of the paper-only crowd.
4. Late payments: your EU-wide rights
The EU Late Payment Directive gives you real teeth: if no term is agreed, payment is due 30 days after invoice/receipt of goods. After that you can charge statutory interest (ECB reference rate + 8 percentage points) plus a flat €40 minimum compensation per invoice — no reminder needed, no court needed to claim the €40. Put your payment term (e.g. "14 days") and your IBAN clearly on every invoice.
5. Currency & IBAN tips for cross-border work
Invoice in EUR whenever both sides are in the eurozone — it removes FX disputes. Always show your IBAN (and BIC for non-SEPA clients); a wrong IBAN is the #1 cause of "payment sent but never arrived" support threads. Double-check IBANs with our free IBAN validator before you send.
✅ Free download: EU Invoice Checklist 2026
Tick these off before sending any invoice:
- Unique sequential invoice number (no gaps)
- Issue date + clear payment due date
- Your name, address & VAT number
- Client name, address & (for B2B) VAT number — verified on VIES
- Itemised description, quantities, dates of supply
- Correct VAT rate per line — or "Reverse charge" wording
- Subtotal, VAT amount, grand total in the right currency
- IBAN (+ BIC if outside SEPA) and payment terms
- Copy stored for the retention period (up to 10 years)
Bottom line
A correct invoice is a legal document, not just a payment request. Use the checklist above, generate the invoice with our free invoice generator, and set a calendar reminder for the due date — the €40 late-payment compensation exists because chasing money costs you time.
General information only, not tax or legal advice. Rules differ by country — when in doubt, ask a local Steuerberater / expert-comptable / asesor.