Invoice Checklist: What Every EU Freelancer Must Include

If you freelance or run a small business in Europe, your invoice isn't just a payment request — it's a legal document. The EU VAT Directive (2006/112/EC) defines exactly which fields a VAT invoice must contain. Missing even one can make your invoice invalid for your client's accounting, delay payment, or cause problems during a tax audit.

Here's the full checklist, plus country-specific requirements for the most common cases.

The mandatory EU invoice fields

These fields are required for all VAT invoices issued by VAT-registered sellers across all EU member states:

1. Invoice date

The date the invoice was issued. This is distinct from the date of supply (see below).

2. Sequential invoice number

A unique, sequential identifier — e.g. 2026-0047 or INV-2026-047. It must be unique across your invoice series and cannot be reused or skipped. Gaps in numbering can raise questions during an audit, so use a consistent format.

3. Your VAT number

Your VAT identification number — the one issued by your tax authority. Format varies by country:

If you're not VAT-registered (below the registration threshold in your country), you don't include a VAT number — but you also can't charge or deduct VAT.

4. Your full name and address

Legal name — either your personal name (if you're a sole trader) or your registered company name. Plus a full postal address.

5. Client's name and address

Same requirements for the buyer: full legal name and address. For B2B invoices, you should also include the client's VAT number if they've provided it.

6. Client's VAT number (for B2B intra-EU)

If you're issuing an invoice to a business in another EU country and applying the reverse charge mechanism (zero VAT on your side, client accounts for it), the client's VAT number is mandatory — not just recommended. Without it, you can't legally apply reverse charge.

7. Description of goods or services

What you're billing for. Should be clear enough to identify the supply — "Web development services, March 2026" is fine; "Services" alone is not.

8. Quantity and unit of measure

How much of what you're billing. For services: hours, days, or a flat fee. For goods: units, kg, m², etc.

9. Unit price excluding VAT

The price per unit before tax. Required for itemised invoices.

10. VAT rate applied

The percentage of VAT charged — e.g. 19% (Germany), 21% (Netherlands), 22% (Slovenia), 20% (France). If multiple rates apply (some items at standard, some at reduced), list them separately.

11. VAT amount

The actual tax amount in currency — e.g. €38.00 at 19% on a €200 net. Must be shown per rate if multiple rates apply.

12. Total amount due

The grand total including VAT. This is what the client pays.

13. Date of supply (if different from invoice date)

If the goods were delivered or services were performed on a date different from the invoice date, that date must appear separately. For ongoing retainers, this is typically the last day of the service period (e.g. "Service period: 1–31 March 2026").

Additional fields for specific situations

Reverse charge (intra-EU B2B)

If you're selling to a VAT-registered business in another EU country, you typically apply the reverse charge mechanism: you invoice at 0% VAT and add the note "Reverse charge — VAT to be accounted for by the recipient" (or the equivalent in the invoice language). The client accounts for VAT in their own country.

Without this note, and without the client's VAT number, your zero-rate is not legally grounded.

VAT-exempt supplies

If your supply is exempt from VAT (e.g. certain medical, educational, or financial services), add a note identifying the exemption: "VAT exempt — Article 132 EU VAT Directive" (or the specific provision).

Small business exemption

In most EU countries, freelancers below the VAT registration threshold issue invoices without VAT. In Germany, for example, this is called Kleinunternehmerregelung — add the note: "Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß §19 UStG".

Country-specific requirements

Germany

Standard EU fields apply. The invoice number series must be continuous — German tax authorities pay close attention to gaps. Many German freelancers add the SEPA EPC QR code (called GiroCode in Germany) to make payment easier. Practically all German banking apps scan it.

Netherlands

Requires the BTW-nummer (VAT number). Dutch invoices commonly include a KvK number (Chamber of Commerce registration) as well — not legally required for invoicing, but standard practice and expected by most Dutch businesses.

Slovenia

Requires the DDV ID. Slovenian invoices to domestic clients commonly include a UPN QR code — a payment standard supported by all Slovenian banks (NLB, SKB, NKBM). It's not legally required but accelerates payment noticeably.

France

Requires the SIRET/SIREN number on invoices issued to French clients (though strictly speaking it's required on commercial documents by French commercial law, not the EU VAT Directive). Add: "SIREN: 123 456 789".

Italy

For domestic B2B invoices, PDF is no longer legally valid since 2019. Italy requires invoices to be submitted through the Servizio di Interscambio (SDI) government platform — the fattura elettronica system. This applies to B2B and B2G (business-to-government) transactions.

PDF invoices remain valid for B2C and cross-border transactions. If you're a non-Italian freelancer invoicing an Italian business client, a PDF invoice is acceptable from your side — but your client may prefer an SDI-compliant document. Read more about mandatory e-invoicing in Italy, France, and Spain.

What a valid EU invoice looks like in practice

Here's a minimal checklist for a typical freelance invoice:

• Invoice number (sequential)
• Invoice date
• Your name and address
• Your VAT number (if VAT-registered)
• Client's name and address
• Client's VAT number (if intra-EU B2B)
• Description of services
• Quantity and unit (hours, days, flat fee…)
• Unit price (excl. VAT)
• VAT rate (%)
• VAT amount (€)
• Total due (incl. VAT)
• Date of supply (if different from invoice date)
• "Reverse charge" note (if applicable)
• Payment details: IBAN + BIC, or SEPA QR code

Frequently asked questions

Do I need to include my bank account on the invoice?

It's not legally required under the EU VAT Directive, but it's practically necessary. Without IBAN and BIC, your client has no way to pay by bank transfer. Most freelancers include IBAN, BIC, and optionally a SEPA QR code. Read what a SEPA QR code is and why it helps.

Does the invoice need to be in a specific language?

EU law doesn't mandate a language, but local practice often does. In Germany, invoices to German clients are typically in German. In the Netherlands, Dutch or English is accepted. For cross-border invoices, English is universally understood. EasyInvoiceBot lets you set the PDF language independently from the bot's interface language.

Can I issue a simplified invoice?

Most EU countries allow a simplified invoice for amounts under €100 (or €250 in some countries). A simplified invoice can omit the buyer's details and show a VAT-inclusive price without separate net/VAT breakdown. Rules vary by country — check your local authority's threshold.

What if I make a mistake on an invoice?

Issue a credit note to cancel the original and a corrected invoice with a new number. Do not edit or delete the original — the sequential numbering must remain intact. EasyInvoiceBot's Pro plan lets you edit invoices and reissue them.

Getting all of this into a PDF manually — especially SEPA QR codes, VAT calculations, and correct formatting — takes time. EasyInvoiceBot handles the mandatory fields automatically: sequential numbering, VAT calculation, SEPA QR code, IBAN/BIC, all in one flow directly in Telegram.

See how to create your first invoice in under 60 seconds, or check the full documentation to configure your defaults.

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