Mandatory fields
| Field | When it applies |
|---|---|
| The date of issue | Always |
| A sequential number that uniquely identifies the invoice | Always Based on one or more series, so per-year or per-client series are allowed. |
| The supplier's VAT identification number | Always |
| The customer's VAT identification number | Where the customer is liable for the tax, or on an intra-EU supply of goods |
| The full name and address of the supplier and the customer | Always |
| The quantity and nature of the goods or services supplied | Always |
| The date of the supply, if different from the invoice date | Always |
| The taxable amount per rate, the unit price excluding VAT, and any discounts not included in the unit price | Always |
| The VAT rate applied | Always |
| The VAT amount payable | Always Except where a special arrangement excludes it. |
| A reference to the exemption or special scheme, where one applies | Exempt supplies, margin schemes and reverse-charge supplies |
The rules at a glance
| Rule | In the European Union | Source |
|---|---|---|
| Tax | VAT | EUR-Lex |
| Sequential number required | Yes | EUR-Lex |
| Keep records for | Not verified | n/a |
| Reverse charge wording | "Reverse charge" | EUR-Lex |
| Simplified invoice threshold | EUR 100 | EUR-Lex |
| E-invoicing | Mandatory from 1 July 2030 | EUR-Lex |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
Reverse charge
Where the customer accounts for the tax rather than you, the invoice needs to say so. In the European Union the wording is Reverse charge. Where the customer is liable for the VAT, the invoice must carry this reference. Member states publish their own language versions.
The generator has a reverse-charge option under Tax details: it sets the rate to zero and puts a statement under the totals. It formats the document; it does not decide whether the reverse charge applies to your supply.
E-invoicing
Mandatory from 1 July 2030, covering intra-eu business-to-business supplies. Directive 2025/516 (ViDA). Since it entered into force, member states may impose a domestic B2B mandate without a derogation and without needing the recipient's consent, which is why several national dates below fall well before 2030.
This is the fastest-moving item on this page and the one most worth re-checking against the authority before you act on it. InvoiceSnap produces a PDF, which is a document rather than a structured e-invoice, so a mandate of this kind is a signal that you will need software that can transmit as well as format.
Article 226 is a ceiling, not a floor
This is the detail that surprises people who assume EU rules are a minimum standard for member states to build on. Article 226 opens by saying that only the following details are required, and article 226b bars member states from demanding more than articles 226, 227 and 230 allow. It is an exhaustive maximum list.
In practice a member state cannot invent an extra mandatory particular for a normal VAT invoice. Where a national page appears to require something extra, it is usually either a different obligation dressed up as an invoicing rule, or a requirement that comes from company law rather than VAT law. The Dutch KVK number is the clearest example: required where applicable, and not in article 226.
The consequence for anyone invoicing across the EU is reassuring. Get the article 226 list right and your invoice is structurally correct in every member state. What varies underneath is the rate, the retention period, the exact reverse-charge wording, and increasingly the e-invoicing deadline.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to EUR-Lex directly or talk to an accountant.