An invoice must contain the details that tax law requires, whether it is sent on paper, as a PDF, or as a structured e-invoice. In the EU, the minimum content is set by the VAT Directive (2006/112/EC), and each member state writes the rules into national law. Outside the EU, the national tax authority sets the requirements.
This article explains the EU invoice requirements, the extra rules for e-invoices, what changes with VAT in the Digital Age (ViDA), and how the legal requirements map to EN 16931 and Peppol. Each section links to the official legal text.
Where the invoicing rules come from
| Source | What it covers |
| EU VAT Directive 2006/112/EC, Articles 217 to 249 | When an invoice is required, what it must contain, rules for e-invoices, and storage. Member states implement the rules in national law. |
| National VAT and bookkeeping laws | Deadlines, simplified invoices, currency, and retention periods, within the limits set by the directive. |
| Directive 2014/55/EU and EN 16931 | E-invoicing in public procurement. Contracting authorities in the EU must receive and process e-invoices that comply with EN 16931. |
| Tax authorities outside the EU | Their own national rules, for example the Australian Taxation Office (ATO) and the UAE Federal Tax Authority. |
What an invoice must contain in the EU
Article 226 of the VAT Directive lists the details that a full VAT invoice must contain. The national wording differs slightly, but the core is the same in every member state:
- The date of issue
- A sequential number, based on one or more series, that uniquely identifies the invoice
- The supplier’s VAT identification number
- The customer’s VAT identification number when the customer is liable for the VAT or receives an intra-community supply of goods
- The full name and address of both the supplier and the customer
- The quantity and nature of the goods, or the extent and nature of the services
- The date of supply or completion, or the date of an advance payment, if it can be determined and differs from the issue date
- The taxable amount per VAT rate or exemption, the unit price excluding VAT, and any discounts not included in the unit price
- The VAT rate applied
- The VAT amount payable
Extra details in special cases
Some transactions require additional information on the invoice (Article 226, points 7a to 15):
| Situation | What the invoice must state |
| The customer accounts for the VAT (reverse charge) | The mention “Reverse charge” and the customer’s VAT number |
| The supply is exempt | A reference to the applicable provision in the VAT Directive or national law, or another indication that the supply is exempt |
| The customer issues the invoice (self-billing) | The mention “Self-billing”. See how self-billing works in Peppol |
| The supplier uses the cash accounting scheme | The mention “Cash accounting” |
| A margin scheme applies | The relevant margin scheme mention for travel agents, second-hand goods, works of art, or collectors’ items and antiques |
| A tax representative is liable for the VAT | The tax representative’s VAT number, full name, and address |
| Intra-community supply of a new means of transport | The details that identify the goods as a new means of transport |
Simplified invoices
Member states must allow a simplified invoice when the amount is EUR 100 or less, and for documents that amend an earlier invoice (Article 220a). They may also allow simplified invoices up to EUR 400 (Article 238). Sweden, for example, allows them up to SEK 4,000 including VAT.
A simplified invoice must at least show the issue date, the supplier’s identity, the type of goods or services, and the VAT amount or the information needed to calculate it (Article 226b). Simplified invoices are not allowed for intra-community supplies of goods, certain distance sales, or sales where the supplier is not established in the country and the customer accounts for the VAT.
When the invoice must be issued
The VAT Directive sets a deadline only for certain cross-border transactions. For an intra-community supply of goods, and for services where the customer accounts for the VAT, the invoice must be issued no later than the 15th day of the month after the chargeable event (Article 222). Each member state can set its own deadlines for other sales.
ViDA shortens the deadline for cross-border trade. From 1 July 2030, invoices for cross-border B2B transactions within the EU must be issued within 10 days of the chargeable event.
Credit notes and corrections
Any document or message that amends an invoice and refers specifically and unambiguously to the original invoice is treated as an invoice (Article 219). A credit note must therefore meet the same content rules and identify the invoice it corrects. In Peppol, the reference to the original invoice goes in Preceding invoice reference (BT-25). Read more in What is Peppol BIS Billing 3 Credit Note?.
Extra requirements for e-invoices
Today, an e-invoice is an invoice that contains the required details and has been issued and received in any electronic format (Article 217). That includes a PDF sent by email. The rules on content are the same as for paper invoices, but some requirements apply specifically to e-invoices:
- Acceptance. Sending e-invoices requires the recipient’s acceptance (Article 232), unless the member state has made e-invoicing mandatory.
- Authenticity, integrity, and legibility. From issue until the end of the storage period, you must be able to show who issued the invoice, that its content has not been changed, and that it can be read (Article 233). Business controls that create a reliable audit trail between the invoice and the supply are enough. Advanced electronic signatures and EDI are examples of technologies that also meet the requirement.
- Storage. Each member state sets the retention period (Article 247). Sweden, for example, requires accounting records to be kept until the end of the seventh year after the end of the calendar year in which the financial year ended.
- Public sector. Contracting authorities must accept e-invoices that comply with EN 16931 (Directive 2014/55/EU). Many countries use Peppol for this.
Converting a received invoice to another format raises its own legal questions. See Is it legally compliant to convert supplier invoices to other formats?
What changes with ViDA
The ViDA Directive (EU) 2025/516 makes structured e-invoicing the norm in the EU. The main dates are:
| Date | Change |
| 14 April 2025 | Member states may require e-invoicing for domestic supplies without authorization from the EU Council, and without the recipient’s acceptance. |
| 1 July 2030 | E-invoicing becomes the default. An e-invoice must be issued, transmitted, and received in a structured format that allows automated processing, and should in principle comply with EN 16931. A PDF without structured data no longer counts as an e-invoice. Cross-border B2B transactions within the EU are reported to the tax authorities through digital reporting requirements, and invoices must be issued within 10 days. |
| 1 January 2035 | Member states that already have domestic real-time reporting systems must align them with the EU model. |
Member states can still allow paper invoices or other formats for domestic supplies. France, Germany, and other countries are already introducing domestic mandates ahead of 2030.
How the requirements map to EN 16931 and Peppol
EN 16931 is the European standard for the core content of an e-invoice. It turns the legal requirements into business terms (BT) and business groups (BG) that systems can validate automatically. Peppol BIS Billing 3.0 is based on EN 16931.
| Legal requirement | EN 16931 business term |
| Invoice number | Invoice number (BT-1) |
| Date of issue | Invoice issue date (BT-2) |
| Supplier name, address, and VAT number | Seller name (BT-27), Seller postal address (BG-5), Seller VAT identifier (BT-31) |
| Customer name, address, and VAT number | Buyer name (BT-44), Buyer postal address (BG-8), Buyer VAT identifier (BT-48) |
| Goods or services and quantity | Item name (BT-153), Invoiced quantity (BT-129) |
| Unit price excluding VAT | Item net price (BT-146) |
| Date of supply | Actual delivery date (BT-72) or Invoicing period (BG-14) |
| Taxable amount, rate, and VAT amount per rate | VAT breakdown (BG-23) with BT-116, BT-119, and BT-117 |
| Exemption or reverse charge | VAT category code (BT-118) and VAT exemption reason (BT-120, BT-121) |
| Reference to the original invoice in a credit note | Preceding invoice reference (BG-3, BT-25) |
Peppol validation rejects an invoice that lacks a mandatory element, so a structured invoice that passes validation already carries most of the legally required details. National rules can still require more, which is why Peppol includes country-specific rules. See how Peppol validation works and Peppol VAT category codes.
Outside the EU: an example
Countries outside the EU set their own invoice rules. Many follow the same logic, but the details differ. In Australia, a tax invoice for a sale under AUD 1,000 must show that it is a tax invoice, the seller’s identity and ABN, the issue date, a description of the items with quantity and price, the GST amount, and the extent to which each sale is taxable. From AUD 1,000, the buyer’s identity or ABN is also required. A seller must provide a tax invoice within 28 days of a request (source: ATO, Tax invoices). E-invoices in Australia use Peppol PINT A-NZ.
For e-invoicing requirements by country, see our step-by-step guides for the UAE, France, Germany, Norway, Slovakia, Oman, and Nigeria.
Checklist before you send an invoice
- A unique sequential invoice number and the issue date
- Full names and addresses of both parties, and VAT numbers where required
- The nature and quantity of the goods or services, the unit price, and the supply date
- The taxable amount, VAT rate, and VAT amount for each rate
- The required mention for reverse charge, exemption, self-billing, or a margin scheme
- Credit notes that refer clearly to the original invoice
- Storage that keeps the invoice unchanged and readable for the full retention period
How Qvalia helps
Qvalia is a certified Peppol Access Point. Invoices sent through Qvalia are validated against the Peppol BIS Billing 3.0 rules, which build on EN 16931, before they are delivered. Invoices that lack mandatory data are stopped before they reach the recipient. Review Qvalia’s Peppol and e-invoicing country coverage or contact us to discuss your setup.
Official sources
- Council Directive 2006/112/EC on the common system of VAT (EUR-Lex)
- Council Directive (EU) 2025/516, VAT in the Digital Age (EUR-Lex)
- VAT in the Digital Age (ViDA) (European Commission)
- Directive 2014/55/EU on electronic invoicing in public procurement (EUR-Lex)
- Tax invoices (Australian Taxation Office)
This article summarizes the rules as of October 2026 and is not legal or tax advice. Check the current national rules, or ask an adviser, before you change your invoicing.