Invoicing requirements by country

What an invoice must contain, which VAT rates apply and which e-invoicing obligations are in force, country by country.

• Invoicing requirements in Spain: invoice content, series, VERI*FACTU and e-invoicing

  Spanish invoice content, simplified invoices, series, rectifying invoices, VAT rates, the VERI*FACTU invoicing-system rules and B2B e-invoicing, with sources.

  Last reviewed Sep 14, 2026 · 4 min read

More countries are being added. EUFactura itself applies the EU-wide rules and each Member State's standard VAT rate for every EU seller today.