Writing an invoice in Europe: what really matters.
Every EU country has its own VAT rules, mandatory fields and e-invoicing mandates. This guide covers the fundamentals that apply across most jurisdictions — but always check the rules for the country where you are registered.
Mandatory invoice fields (EU baseline, Directive 2006/112/EC)
- →Full name and address of supplier and customer
- →VAT identification number (supplier — and customer for B2B intra-EU)
- →Invoice date
- →Sequential, unique invoice number
- →Description and quantity of goods or services
- →Date of supply (if different from invoice date)
- →Net amount, VAT rate, VAT amount, gross total
- →Any discounts or rebates
Small business / VAT-exempt schemes
Most EU countries offer a turnover-based VAT exemption: DE §19 UStG (€25k), AT §6 Abs.1 Z27 (€55k from 2025), FR franchise en base de TVA (~€37.5k for services), IT regime forfettario (€85k), ES recargo de equivalencia, NL KOR (€20k), PL zwolnienie (200k zł), PT regime de isenção (€15k). Thresholds and rules differ — set the correct sender country in the tool and the right note will appear.
Reverse charge for cross-border B2B
When you supply services to a VAT-registered business in another EU country, the reverse-charge mechanism shifts the VAT liability to the recipient. Your invoice shows 0% VAT plus the note "Reverse charge" (or the local-language equivalent). The customer's VAT ID must be valid — the tool checks it via VIES.
Retention & e-invoicing
Retention periods range from 5 to 10 years (DE/IT/PT 10y, NL/AT 7y, ES 6y, PL 5y, TR 5y). Mandatory B2B e-invoicing is rolling out: IT (SDI) since 2019, FR (PDP) phased from 09/2026, DE (XRechnung/ZUGFeRD) phased 2025-2028, PL (KSeF) from 02/2026, ES (Verifactu) from 07/2025. We export structured XML on the Pro plan.
Editorial team
Invoice-Generator24 Editorial · Operated by BLACKROX GmbH (Germany, HRB 99702, USt-IdNr. DE328024977). Tax-law content is reviewed against primary legal sources (Bundesfinanzministerium, Agenzia delle Entrate, AEAT, DGFiP, Belastingdienst, Krajowa Administracja Skarbowa, Autoridade Tributária, Gelir İdaresi Başkanlığı) and updated when legislation changes.
Last reviewed: 2026-04-27 · Methodology: llms.txt