EU VAT invoice requirements, country by country

Every EU country builds its VAT invoice on the same list in Article 226 of the VAT Directive. Each then adds its own details, its own name for the invoice, its rates and, more and more often, its own e-invoicing system. This page sets out the shared rules; each country page lists what that country adds, with links to its official sources.

Last checked November 2026Sources

Shared list: Article 226 of the VAT Directive sets the details every full VAT invoice carries; no country may make the buyer's VAT deduction depend on more. [2]
Simplified invoice: Every member state allows one up to €100; several set a higher limit. [3]
Cross-border deadline: By the 15th day of the month after the supply, for intra-EU goods and reverse-charge services. [3]
E-invoicing: Countries may require domestic e-invoices without EU approval since 14 April 2025; intra-EU B2B e-invoices follow from 1 July 2030. [5]

The 27 countries at a glance

Local name of the invoice, standard VAT rate, the limit for a simplified invoice and where e-invoicing stands. Each country page lists the national extras and its sources. "Not confirmed" means no official page we could read states the national limit.

VAT invoice rules in the 27 EU member states
Country	Invoice	Standard rate	Simplified invoice	E-invoicing
Austria	Rechnung	20%	Up to €400 gross	Federal public buyers only
Belgium	facture	21%	Not confirmed	B2B Peppol e-invoices mandatory since 2026
Bulgaria	фактура	20%	Not confirmed	No mandate yet; B2B e-invoicing planned
Croatia	račun (eRačun for structured e-invoices)	25%	Not confirmed	eRačun B2B and B2C fiscalization since 2026
Cyprus	VAT invoice	19%	Not confirmed	No mandate; public buyers accept e-invoices
Czechia	daňový doklad	21%	Up to CZK 10,000	No mandate; EET 2.0 for in-person payments from 2027
Denmark	faktura	25%	Under DKK 3,000	Public buyers only; digital bookkeeping
Estonia	arve	24%	Only transport and machines, up to €160	B2B right to an e-invoice since July 2025
Finland	lasku	25.5%	€400 or less (and some retail sales)	Buyer may demand an e-invoice; no mandate
France	facture	20%	€150 or less excl. VAT	B2B receiving since September 2026; SMEs issue from 2027
Germany	Rechnung	19%	Up to €250 gross	B2B receiving since 2025; issuing from 2027/2028
Greece	τιμολόγιο	24%	€100 or less	B2B e-invoices mandatory since 2026; myDATA reporting
Hungary	számla	27%	Up to HUF 25,000 gross (and some cash sales)	Real-time reporting of all invoices since 2021
Ireland	VAT invoice	23%	€100 or less	Phased B2B eInvoicing planned from November 2028
Italy	fattura	22%	€400 or less incl. VAT	All domestic B2B and B2C invoices via SdI since 2019
Latvia	nodokļa rēķins	21%	Under €150 excl. VAT (domestic)	B2G since 2025; B2B from 2028
Lithuania	PVM sąskaita faktūra	21%	€100 or less incl. VAT	Monthly i.SAF reporting; B2B e-invoicing targeted for 2028
Luxembourg	facture	17%	Up to €100 incl. VAT (domestic)	B2G since 2022–2023; B2B planned from 2028
Malta	tax invoice	18%	€100 or less incl. VAT	No mandate; public buyers accept e-invoices
Netherlands	factuur	21%	Up to €100 incl. VAT	Central government only; B2B planned 2030
Poland	faktura	23%	Up to PLN 450 or €100	KSeF mandatory since February/April 2026
Portugal	fatura	23%	Up to €1,000 retail to consumers; €100 otherwise	B2G for large businesses; ATCUD and QR on all invoices
Romania	factură	21%	Not confirmed	RO e-Factura: B2B since 2024, B2C since 2025
Slovakia	faktúra	23%	Up to €100 (€400 e-kasa receipt)	Mandatory B2B e-invoices from 1 January 2027
Slovenia	račun	22%	€100 or less excl. VAT	Fiscal verification of cash invoices; B2B e-invoices from 2028
Spain	factura	21%	Up to €400 (€3,000 for retail)	Verifactu from 2027; B2B e-invoices adopted
Sweden	faktura	25%	Up to SEK 4,000 incl. VAT	Public buyers only; B2B under study

What every EU VAT invoice must show

Article 226 of the VAT Directive (2006/112/EC) is the list every member state starts from. Countries may add details; the country pages list them.

Details required on a full VAT invoice by Article 226
Detail	What the Directive asks for
Date of issue	Art. 226(1) [2]
Sequential number that uniquely identifies the invoice (one or more series)	Art. 226(2) [2]
Supplier's VAT identification number	Art. 226(3) [2]
Customer's VAT identification number where the customer pays the VAT (reverse charge) or receives an intra-Community supply of goods	Art. 226(4) [2]
Full name and address of the supplier and the customer	Art. 226(5) [2]
Quantity and nature of the goods, or extent and nature of the services	Art. 226(6) [2]
Date of supply or of payment on account, if different from the issue date	Art. 226(7) [2]
Taxable amount per rate or exemption, unit price excluding VAT, and any discounts or rebates	Art. 226(8) [2]
VAT rate applied	Art. 226(9) [2]
VAT amount payable	Art. 226(10) [2]
Where relevant: reference to the exemption, the words "Reverse charge", "Self-billing", the margin scheme used, details of a new means of transport, and the tax representative's VAT number, name and address	Art. 226(10a)–(15) [2][3]

Whose rules apply when you sell across borders

Which country's invoice rules a Shopify store follows depends on where the supply takes place, on who pays the VAT and on whether the store uses the One Stop Shop.

Whose rules apply: Invoices follow the rules of the Member State where the supply is made. Exceptions: (a) the supplier's own Member State rules apply when the supplier is not established where the supply is made and the customer pays the VAT (reverse charge, unless the customer self-bills), or when the supply is made outside the EU; (b) a seller using the OSS or IOSS follows the rules of its Member State of identification. [4]
Invoices to consumers: An invoice is required for intra-Community distance sales of goods (Art. 33), except when the seller uses the Union OSS. Other B2C supplies need an invoice only where a Member State requires one (Art. 221(1)). [1][3][4]
Simplified invoices: Member States must allow a simplified invoice when the amount is not higher than €100 (or the equivalent in national currency), or for a document that amends an earlier invoice. It is not allowed for intra-Community distance sales or intra-Community supplies of goods, or where a non-established supplier sells to a customer who pays the VAT. It must show at least: date of issue, the supplier, the type of goods or services, the VAT amount or the data to work it out, and for an amending document a clear reference to the original invoice. [3]
When to issue: For intra-Community supplies of goods and for services where the customer pays the VAT under Art. 196, the invoice is issued by the 15th day of the month after the chargeable event. For other supplies each Member State may set its own deadline. [3]
Currency: Amounts may be in any currency, but the VAT amount must also be shown in the national currency of the Member State, converted under Art. 91. [3]
Language: Member States may ask for a translation into their official languages for checks in certain cases, but may not require all invoices to be translated. [3]
Keeping invoices: Each Member State sets how long invoices must be stored. It may require storage in the original paper or electronic form, and may restrict storage in countries without a mutual-assistance agreement. Authenticity, integrity and legibility must be kept for the whole period. [2][3]
Electronic invoices: Electronic invoices count the same as paper invoices. Until national mandates apply, sending an e-invoice needs the recipient's acceptance; public administrations must accept structured e-invoices. [1]
VAT in the Digital Age (ViDA): Since 14 April 2025 member states may require businesses established on their territory to issue e-invoices for domestic supplies without asking the EU for a derogation. From 1 July 2030 invoices are electronic by default in the European standard EN 16931, intra-EU B2B supplies are reported digitally, and the invoice for such a supply is due within 10 days. Countries that already had real-time reporting on 1 January 2024 have until 1 January 2035 to align their systems. [5]

Make the invoice

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

All 27 countries

One page per member state, each with its own sources.

Sources

The EU rules on this page come from these pages; each country page has its own sources. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.