What Must an EU Invoice Include? — 2026 Checklist.

The 10 Mandatory Fields for Every EU Invoice

Skip one of these and your invoice may be rejected by your client's accounting department — or worse, challenged during a tax audit. Here's the complete checklist:

1. Unique Invoice Number

Every invoice must have a sequential, unique number. No gaps, no duplicates, no reuse.

• ✅ INV-2026-042, 2026-042, EL-2026-042
• ❌ Random numbers, dates as the only identifier, reusing numbers from deleted invoices

Pro tip: Never skip numbers if you cancel or delete an invoice. Tax auditors look for sequences without gaps and will ask questions.

2. Invoice Date

The date you issue the invoice. This is straightforward — it's today's date.

3. Supply Date (or Service Period)

The date you actually performed the work. This is different from the invoice date and is critical for VAT reporting. If the work spanned multiple days, indicate the period:

• ✅ "Supply date: June 1-3, 2026" or "Service period: June 2026"
• ❌ Leaving it blank or assuming it's the same as the invoice date

4. Your Business Details

Full legal name, complete address, and contact information. If you're VAT-registered, your VAT identification number goes here too.

5. Your Client's Details

The full name and address of your client. For B2B invoices where the reverse charge applies: you MUST include the client's VAT number and verify it through the VIES system. An invalid VAT number means the reverse charge is void and you may be liable for the VAT.

6. Description of Work or Services

This is where most sole traders undersell themselves. Be specific:

• ❌ "Plumbing work"
• ✅ "Replacement of bathroom sink drain pipe (40mm PVC), including removal of old pipe, installation of new P-trap, and sealing. 2.5 hours labor plus materials."

A detailed description protects you from disputes, justifies your pricing, and looks professional. It's also helpful for your own records when a client calls six months later asking what you did.

7. Quantity and Unit Price

Each line item must show:

This applies to both materials and labor. For labor, the unit is typically hours.

8. VAT Rate and Amount

You must clearly show:

• The net subtotal (before VAT)
• The VAT rate applied (standard, reduced, or zero)
• The VAT amount in euros
• The gross total (subtotal + VAT)

If different line items have different VAT rates (common in construction), group them by rate and show the subtotal per rate. This is a legal requirement — you can't just show one combined VAT figure.

9. Net Subtotal and Gross Total

The subtotal is the sum of all line items before VAT. The total is the amount the client pays. Both must be clearly displayed and mathematically correct. Rounding errors are a red flag in audits.

10. Payment Terms and Bank Details

Specify:

• Payment due date (e.g., "Payment due within 14 days")
• Your IBAN and BIC
• Payment reference (usually the invoice number)

Without these, you're asking the client to guess how and when to pay you. Most late payments happen because the invoice is missing this information.

2026 E-Invoicing Mandates — What's Changing

EU countries are rapidly moving toward mandatory electronic invoicing. Here's the current state:

For tradespeople, this means your invoicing tool needs to generate compliant structured invoices (XRechnung, ZUGFeRD, FatturaPA, or Factur-X formats depending on the country). A plain PDF may no longer be sufficient for B2B transactions.

Country-Specific Requirements

Germany

• Required phrase for small businesses: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet"
• Construction reverse charge: "Steuerschuldnerschaft des Leistungsempfängers gemäß §13b UStG"
• E-invoice format: XRechnung or ZUGFeRD 2.1+ for B2B

France

• Required info: SIRET number on all invoices
• Small business: "TVA non applicable, article 293 B du CGI"
• Construction: "Autoliquidation" for subcontracting
• E-invoice: Factur-X or UBL format (Chorus Pro for public sector)

Poland

• Required phrase for reverse charge: "Odwrotne obciążenie"
• Split payment: Must include "mechanizm podzielonej płatności" for certain transactions
• E-invoice: KSeF structured format

The Easy Way

Checking all these boxes manually is tedious and risky. Get one field wrong and you could face a rejected invoice, delayed payment, or tax authority questions.

SpeakBill generates EU-compliant invoices by voice. Describe the job, review the structured invoice, and send it by WhatsApp or email — with all mandatory fields, correct VAT, and a professional layout. No checklist required.

Frequently Asked Questions

What are the mandatory fields on an EU invoice?

Every EU invoice must include a unique invoice number, invoice date, supply date, your business name and address, your VAT number (if registered), the client's name and address, the client's VAT number (for B2B reverse charge), a clear description of goods or services, quantity and unit price, the applicable VAT rate and amount, the net subtotal, and the gross total.

Is a digital invoice legally valid in the EU?

Yes. Digital invoices have the same legal validity as paper under EU Directive 2014/55/EU. Many EU countries now require electronic invoicing for B2B. A PDF sent by email or WhatsApp meets legal requirements as long as it ensures authenticity and content integrity.

Do I need to include my VAT number on every invoice?

If you're VAT-registered, yes — it's mandatory. If you're under the small business threshold, you don't need a VAT number but should state why no VAT is charged. B2B invoices must show both VAT numbers when the reverse charge applies.

What's the difference between invoice date and supply date?

The invoice date is when you issue the invoice. The supply date is when you performed the work. Both are legally required. The supply date determines the VAT period for your return, so accuracy matters.

Invoice without the checklist. Try SpeakBill free — your first voice-powered EU invoice in under a minute.