Guides to invoicing and VAT in the EU
Plain-language guides to the rules behind European invoices: VAT numbers, reverse charge, credit notes, numbering, cross-border supplies and rates — each with its legal source.
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.
Last reviewed Sep 14, 2026 · 4 min read
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.
Last reviewed Sep 14, 2026 · 3 min read
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.
Last reviewed Sep 14, 2026 · 3 min read
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.
Last reviewed Sep 14, 2026 · 3 min read
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.
Last reviewed Sep 14, 2026 · 2 min read
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.
Last reviewed Sep 14, 2026 · 2 min read
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.
Last reviewed Sep 14, 2026 · 2 min read
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.
Last reviewed Sep 14, 2026 · 3 min read
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.
Last reviewed Sep 14, 2026 · 2 min read
New guides are added regularly. Every guide names the article of law it rests on and the date it was last reviewed.