What fields are required on an EU invoice?

EU VAT Directive (2006/112/EC) requires: sequential invoice number, invoice date, seller name and address, buyer name and address, seller VAT number, description of goods or services, quantity and unit price, taxable amount, VAT rate and amount, total amount, and payment terms. Additional requirements vary by member state.

Do freelancers need to comply with EU e-invoicing rules?

B2G (business-to-government) e-invoicing is already mandatory in most EU countries. B2B mandates are rolling out: Italy has required it since 2019, France starts in 2026, Germany plans for 2027. Freelancers invoicing businesses will need to issue structured electronic invoices in these markets.

Guide

EU invoicing basics.

What EU rules require on your invoices, when you need a VAT number, and what e-invoicing mandates mean for your business.

Last updated: June 4, 2026

Required invoice fields.

The EU VAT Directive (2006/112/EC, Articles 226-231) defines what must appear on every VAT invoice. Member states can add requirements, but this is the baseline:

Sequential invoice number Unique, no gaps in the sequence

Date of issue When the invoice was created

Date of supply When goods/services were delivered (if different from issue date)

Seller details Full legal name, address, and VAT identification number

Buyer details Full name and address; VAT number for B2B cross-border

Description Nature of goods or services supplied

Quantity and unit price Per line item, excluding VAT

VAT rate Applicable rate per line item (standard, reduced, or exempt)

VAT amount Total VAT per rate applied

Total amount Including and excluding VAT

Payment terms Due date or payment conditions

Currency If not EUR, the EUR equivalent of VAT amounts

E-invoicing mandates.

The EU is moving from PDF invoices to structured electronic invoices. "E-invoicing" in EU context means machine-readable formats (UBL XML or CII), not just emailing a PDF.

The timeline varies by country:

Country	B2G	B2B
Italy	Mandatory since 2014	Mandatory since 2019 (SDI)
France	Mandatory since 2020	Phased rollout starting 2026
Germany	Mandatory (XRechnung)	Planned for 2027
Spain	Mandatory (FACe)	Planned for 2026 (VERIFACTU)
Netherlands	Mandatory (Peppol)	Voluntary (growing adoption)
Belgium	Mandatory	Mandatory from 2026
Poland	In progress	KSeF mandatory from 2026-2027

Dates are approximate and subject to legislative changes. Verify with your local tax authority.

What this means for you.

Get the mandatory fields right now

Even before e-invoicing mandates apply to you, every invoice should include all required fields. Missing fields can delay payments and create problems with tax audits. Use invoicing software that includes them by default.

Choose software that supports structured formats

When B2B e-invoicing mandates reach your country, you will need to export invoices in UBL XML or CII format. Choosing invoicing software that already supports structured export means you are ready when the mandate arrives.

Handle VAT correctly

Multiple VAT rates per invoice, reverse charge for cross-border B2B, and small business exemptions all require correct handling. Your invoicing software should support multiple tax rates and reverse charge annotations.

How InvoiceScript helps.

InvoiceScript includes all mandatory EU invoice fields by default. Sequential numbering, VAT identification, multiple tax rates per invoice, reverse charge support, and tax-inclusive or exclusive pricing are built in.

For e-invoicing readiness, InvoiceScript exports every finalized invoice as UBL 2.1 XML with EN 16931 compatible data mapping. When your country mandates structured e-invoicing, you can generate compliant export files from day one.

For faster payments in the Eurozone, every EUR invoice includes an EPC payment QR code for instant SEPA bank transfers.

EU-ready invoicing

Compliant from day one.

All mandatory fields, UBL XML export, multiple VAT rates, reverse charge support.

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