The EU VAT Directive sets one list of details that a full VAT invoice must contain, in Article 226. Member states add some national rules on top (language, e-invoicing, extra fields), but the core list is the same everywhere. Here it is in plain English.
The Article 226 checklist
| # | Detail | Notes for freelancers |
|---|---|---|
| 1 | Date of issue | |
| 2 | Sequential number that uniquely identifies the invoice | One or more series allowed. Number generator |
| 3 | Your VAT identification number | If you have one |
| 4 | Customer's VAT number | Required when the customer pays the VAT (reverse charge) |
| 5 | Full name and address of you and the customer | |
| 6 | Quantity and nature of goods, or extent and nature of services | "Website design, 12 days, October 2026" is better than "Services" |
| 7 | Date of supply or completion (or of advance payment), if different from the issue date | E.g. the month the work was done |
| 8 | Taxable amount per rate or exemption, unit price excl. VAT, discounts | |
| 9 | VAT rate applied | EU VAT rates |
| 10 | VAT amount payable | 0 / not charged under reverse charge |
| 11 | Exemption reference, where exempt | E.g. your country's small-business exemption wording |
| 11a | "Reverse charge", where the customer pays the VAT | Wording generator |
| 15 | Tax representative details, if applicable | Rare for freelancers |
The numbering follows the Directive. Points 12–14 (new means of transport, travel-agent and second-hand margin schemes) rarely concern service freelancers.
Special mentions
- "Reverse charge" (Art. 226(11a)) for B2B services to other EU countries.
- "Self-billing" (Art. 226(10a)) if your client issues the invoice on your behalf (common on some platforms).
- "Cash accounting" (Art. 226(7a)) if you use a cash-accounting scheme where your country requires this mention.
- Exemption reference (Art. 226(11)) if you are under a small-business exemption or supply an exempt service.
When to issue the invoice
For B2B services taxed under the reverse charge in another member state, the invoice must be issued no later than the 15th day of the month following the chargeable event (Art. 222). For domestic supplies, member states set their own deadlines: check locally.
Simplified invoices
Member states may allow simplified invoices with fewer details for small amounts (generally up to EUR 100; some countries allow more in specific cases) under Articles 220a and 226b. Article 220a(2) excludes them when you are not established in the country where the VAT is due and your customer pays the VAT, which is exactly the cross-border reverse-charge case. For EU business clients abroad, always issue a full invoice.
Prefer not to rebuild this checklist in every invoice?Freelancer Money OS – EU Edition is a €19 spreadsheet that does this for you (Excel + Google Sheets).
E-invoicing and national rules
Several member states have introduced or announced mandatory structured e-invoicing for domestic B2B transactions, and the EU's "VAT in the Digital Age" (ViDA) package will introduce digital reporting for intra-EU transactions over the coming years. Dates and scope differ by country and change often, so check locally (the Commission's Tax Information Communication database lists national invoicing choices).
Corrections and record keeping
- Never edit an invoice after sending. Issue a credit note that refers unambiguously to the original invoice, then a new invoice if needed.
- Keep invoices for the period your country requires (often several years; check locally), in a way that keeps them readable and unaltered.