Ratgeber zu Rechnungsstellung und USt in der EU
Verständliche Ratgeber zu den Regeln hinter europäischen Rechnungen: USt-IdNr., Steuerschuldumkehr, Gutschriften, Nummerierung, grenzüberschreitende Lieferungen und Sätze – jeweils mit Rechtsquelle.
EU VAT invoice requirements: what every invoice must contain
The mandatory content of an EU VAT invoice under Article 226: fields, simplified invoices, required mentions, currency, language and retention, with sources.
Zuletzt geprüft am Sep 14, 2026 · 4 Min. Lesezeit
Reverse charge invoices in the EU: when it applies and how to word it
When the reverse charge applies to a cross-border B2B invoice, its conditions, the exact mention in each EU language, and what to report.
Zuletzt geprüft am Sep 14, 2026 · 3 Min. Lesezeit
E-invoicing in Europe: EN 16931, Peppol, ViDA and the national mandates
What counts as an e-invoice in the EU, the EN 16931 standard, UBL and Peppol, the ViDA timeline and where the national B2B mandates stand.
Zuletzt geprüft am Sep 14, 2026 · 3 Min. Lesezeit
How to validate an EU VAT number with VIES, and why the result matters
What VIES checks, what a valid result proves, why it decides whether you may reverse-charge or exempt a supply, and what to do when a number is invalid.
Zuletzt geprüft am Sep 14, 2026 · 3 Min. Lesezeit
Credit notes and corrective invoices: how to correct an issued invoice
Why an issued invoice is never edited, when to issue a credit note or corrective invoice, what it must contain, and Spain's factura rectificativa.
Zuletzt geprüft am Sep 14, 2026 · 2 Min. Lesezeit
Invoice numbering rules in the EU: sequences, series and gaps
Sequential numbers, series and gaps: what EU law requires of invoice numbering, when to run several series, and how to continue numbering after changing software.
Zuletzt geprüft am Sep 14, 2026 · 2 Min. Lesezeit
Intra-Community supplies of goods: the Article 138 exemption in practice
Invoicing goods VAT-free to a business in another EU country: valid VAT number, proof of transport, the recapitulative statement and the wording the invoice needs.
Zuletzt geprüft am Sep 14, 2026 · 2 Min. Lesezeit
Invoicing customers outside the EU: exports, services and what to write
VAT when the customer is outside the EU: exports of goods (Article 146), services to businesses (Article 44) and consumers (Article 59), and the wording to use.
Zuletzt geprüft am Sep 14, 2026 · 3 Min. Lesezeit
EU VAT rates in 2026: the standard rate in every Member State
The standard VAT rate of all 27 EU Member States, from 17% in Luxembourg to 27% in Hungary, with notes on reduced rates and where to verify the rate that applies.
Zuletzt geprüft am Sep 14, 2026 · 2 Min. Lesezeit
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