What Article 226 actually requires on a VAT invoice
Article 226 is a list, not a philosophy. Here it is in plain language, with notes on the parts that generic invoice templates tend to leave out.
Article 226 of the VAT Directive enumerates what a VAT invoice must contain. Member states add local detail, but this is the floor everywhere in the union.
The list
- The date of issue.
- A sequential number, based on one or more series, that uniquely identifies the invoice.
- The supplier’s VAT identification number.
- The customer’s VAT identification number, where the customer is liable for the tax.
- The full name and address of both the supplier and the customer.
- The quantity and nature of the goods, or the extent and nature of the services.
- The date of the supply, or of a payment on account, where it differs from the issue date.
- The taxable amount per rate, the unit price excluding VAT, and any discounts not included in the unit price.
- The VAT rate applied.
- The VAT amount payable, unless a special scheme excludes it.
- Where an exemption applies, or the customer is liable, a reference to the applicable provision.
The two that get skipped
Taxable amount per rate
If your invoice mixes a 21% line and a 9% line, you cannot print a single combined VAT figure. Each rate needs its own taxable base and its own VAT amount. A template that renders one "Tax" row cannot comply with a mixed-rate invoice, which is why Invoicr groups by rate and shows the base alongside the amount.
The reference to the provision
When VAT is not charged, the invoice has to say why, by citation. "Reverse charge" alone is thin; "VAT reverse charged — Article 196 of Council Directive 2006/112/EC" is what the rule is asking for. For intra-Community goods it is Article 138. For supplies to customers outside the EU it is generally outside the scope, which also needs stating.
VAT number formats
Every member state has its own pattern, and a structurally invalid number is worth catching before the invoice goes out. A few of the more distinctive ones:
| Country | Prefix | National part | Example |
|---|---|---|---|
| Netherlands | NL | 9 digits, "B", 2 digits | NL003689454B01 |
| Germany | DE | 9 digits | DE811907980 |
| Austria | AT | "U" then 8 digits | ATU12345678 |
| Ireland | IE | 7 digits then 1–2 letters | IE1234567FA |
| Sweden | SE | 12 digits | SE123456789701 |
| United Kingdom | GB | 9 or 12 digits | GB123456789 |
One last practical note: keep the invoice in the currency you are actually paid in, and if that is not the currency of your VAT return, record the rate you used and the date you took it. Article 230 permits any currency, provided the VAT amount is also expressed in the national currency using an official rate.
Invoicr validates structure and arithmetic, not your business facts. This is general information, not tax, accounting or legal advice — check anything consequential with your accountant.