EU invoicing rules in 2026 — what small businesses and associations need to know
Everything you need to know about mandatory invoice fields, VAT rates, retention rules and electronic invoicing in the EU 2026 — in plain English.
Published May 19, 2026
Sending an invoice sounds simple — and usually it is. But for an invoice to be legally valid within the EU, it has to contain the right information, follow the right format, be stored correctly, and in many cases be numbered in an unbroken sequence. This guide covers what's actually required in 2026.
Mandatory information on an EU invoice
According to the EU VAT directive (2006/112/EC), every invoice must contain:
- Invoice date — when the invoice is issued
- Sequential number — unique and chronological
- Seller's full name and address
- Seller's VAT number
- Buyer's name and address
- Buyer's VAT number for reverse charge or intra-EU sales
- Description of goods/services clear enough to determine the VAT rate
- Delivery date if different from invoice date
- Price excluding VAT, any discounts
- VAT rate per line
- Total VAT in the country's currency
- Legal reference for VAT-free sales (e.g. "Reverse charge")
The numbering — an unbroken series
HMRC (UK), the Bundesfinanzministerium (DE), Skatteverket (SE), the DGFiP (FR) and their counterparts all require invoice numbers to follow a chronological, unbroken series. You cannot skip numbers, you cannot reuse numbers from a deleted invoice, and if you need to cancel an invoice — issue a credit note with its own number, don't delete the original.
Retention requirements: varies by country
| Country | Retention |
|---|---|
| Sweden | 7 years (Bookkeeping Act 7:2) |
| Germany | 10 years (HGB §257) |
| France | 10 years (Code de Commerce) |
| Netherlands | 7 years |
| United Kingdom | 6 years (VAT) |
Electronic invoicing becomes mandatory (intra-EU B2B)
The EU's VAT in the Digital Age (ViDA) directive is being phased in. From 2030, e-invoicing will be mandatory for all intra-EU B2B transactions, based on structured data (XML, not PDF) — either via the Peppol network or hybrid formats like ZUGFeRD/Factur-X. This affects everyone — including small businesses that currently only send PDFs.
VAT rates 2026 — quick reference
| Country | Standard | Reduced |
|---|---|---|
| Sweden | 25% | 12%, 6% |
| Germany | 19% | 7% |
| France | 20% | 10%, 5.5%, 2.1% |
| Netherlands | 21% | 9% |
| Italy | 22% | 10%, 5%, 4% |
For intra-EU B2B sales to another VAT-registered party: use 0% VAT and add "Reverse charge" on the invoice. The buyer reports the VAT in their country.
Common mistakes
- Forgetting the VAT number — without it the invoice isn't deductible for the buyer
- Incorrect numbering — always use the system's auto-numbering
- No "Reverse charge" note for intra-EU B2B
- Stored only as PDF without structured data — works today, won't work after 2030
Summary
A good system tracks numbering for you, validates mandatory fields, and prepares you for the 2030 e-invoicing transition. Try 1invoice.online free for 60 days.