Last updated November 6, 2026
Rules and figures from other sources checked on November 6, 2026. They change, so confirm with the source before you rely on them.
General information, not tax or legal advice. The rules depend on your country and your situation, so check anything with a tax or legal consequence with your accountant.
A VAT invoice template needs every field in Article 226 of the EU VAT Directive: issue date, sequential number, both parties' names and addresses, your VAT number, what was supplied, the supply date if different, net amount per rate, unit price, VAT rate and VAT amount. Add the customer's VAT number and any required mention where relevant.
What fields must a VAT invoice template include?
A VAT invoice template must include the details in Article 226 of the VAT Directive, which says that "only the following details are required for VAT purposes". The European Commission publishes the same list in plainer words.
| Field | Point | Example | What goes wrong |
|---|---|---|---|
| Issue date | (1) | 12 March 2026 | A date format the customer reads differently |
| Sequential number | (2) | INV-2026-0042 | A number used twice, or restarted by hand |
| Your VAT number | (3) | Your country prefix and number | Your registry number printed in its place |
| Both parties' full names and addresses | (5) | The legal entity and its registered address | A trading name, or a contact's name |
| Quantity and nature of the goods or services | (6) | 10 hours of layout design, February 2026 | "Professional services", which tells an inspector nothing |
| Date of supply, if different from the issue date | (7) | Supplied 1 to 28 February 2026 | Left off a monthly invoice issued the following month |
| Net amount per VAT rate or exemption | (8) | €800 at 20%, €200 at 9% | One lump sum on a mixed-rate invoice |
| Unit price without VAT, and any discount not in it | (8) | €80.00 per hour | A total with no price behind it |
| VAT rate | (9) | 20% | A rate that wasn't in force on the supply date |
| VAT amount | (10) | €160.00 | Foreign-currency VAT not also shown in national currency |
Point 4 and the other conditional items come next, because not every invoice carries them.
Which fields appear only on some VAT invoices?
Conditional fields appear on a VAT invoice only when the sale calls for them, and leaving one out when it applies is a real defect.
| Field | When it applies | Point |
|---|---|---|
| Customer's VAT number | The customer is liable for the VAT, or goods are sold exempt under Article 138 | (4) |
| Reference to the exemption | The supply is exempt. The Commission's explanatory notes accept the word "Exempt" | (11) |
| "Reverse charge" | The customer is liable for the VAT. See the wording guide | (11a) |
| "Cash accounting" | Your VAT becomes chargeable when you are paid, under Article 66(b) | (7a) |
| "Self-billing" | The customer issues the invoice for you | (10a) |
| A margin scheme mention | A margin scheme for travel agents, second-hand goods, art or antiques applies | (13), (14) |
| Tax representative's details | A tax representative is liable for the VAT | (15) |
| VAT in national currency | The invoice is in another currency and VAT is charged | Article 230 |
A filled-in VAT invoice template
Here's an invented example, filled in. The companies are made up, the VAT number is a placeholder, and the two rates are there for the arithmetic.
Invoice INV-2026-0042. Issued 12 March 2026. Supplied 1 to 28 February 2026.
From: Harbour Studio Ltd, 1 Quay Street, Exampletown. VAT number XX000000000.
To: Tern Books Ltd, 4 Mill Road, Exampletown.
| Description | Qty | Unit price | Net | VAT rate | VAT |
|---|---|---|---|---|---|
| Layout design, hours | 10 | €80.00 | €800.00 | 20% | €160.00 |
| Printed reference books | 20 | €10.00 | €200.00 | 9% | €18.00 |
| Summary | Net | VAT |
|---|---|---|
| At 20% | €800.00 | €160.00 |
| At 9% | €200.00 | €18.00 |
| Totals | €1,000.00 | €178.00 |
| Amount to pay | €1,178.00 |
The summary table is point 8 at work. A customer's accountant can post it straight into the VAT return without adding up the lines.
Is a due date required on a VAT invoice?
A due date isn't required on a VAT invoice, and neither are bank details or a logo. None of them appears in Article 226. You still want them, because they are how you get paid, and our guide to payment terms has the wording. Company law in your country may add its own items, such as a registration number, so ask your accountant what your legal form needs.
The Commission says businesses may always add information beyond the required list, so extras do no harm. Purchase order numbers and project references belong here too.
When can you use a simplified VAT invoice?
A simplified VAT invoice is allowed for small amounts: up to €100 in the EU, or up to €400 where a country has opted for it under Article 238. It needs only the issue date, who you are, the type of goods or services, and the VAT amount or the information needed to work it out.
It isn't available for everything. The Commission's notes rule it out for distance sales, exempt sales of goods to other EU countries and cross-border reverse-charge sales, whatever the amount.
How do UK VAT invoices differ?
UK VAT invoices follow section 4 of HMRC's Notice 700/21, which lines up closely with the EU list but differs in places:
- The invoice shows the time of supply, as well as the issue date where the two differ.
- The total VAT must be in sterling, even if everything else is in another currency.
- The rate of any cash discount offered must be shown.
- You normally issue the invoice within 30 days of the supply.
- A simplified invoice is available up to £250 including VAT, and it can't include exempt supplies.
A Northern Ireland business selling goods to an EU customer also needs the XI prefix and the customer's EU VAT number on the invoice.
Filling in a VAT invoice in ERPFlow
In ERPFlow, the invoice PDF is built from the record, so there is no template to fill in or maintain. It prints your legal name, address and VAT number, the same for the customer, the issue and due dates, and each line's quantity, unit price, discount and tax rate. The totals show one tax row per type and rate. Issuing assigns a number such as INV-2026-0042 and makes the invoice final, with both parties' details frozen.
Some fields need a hand from you, because ERPFlow has no dedicated place for them:
- Date of supply. There is no separate field. Put it in the line description or in Notes when it differs from the issue date.
- Net amount per rate. The totals give tax per rate and a single subtotal. On a one-rate invoice, that subtotal does the job. On a mixed-rate invoice each line shows its own amount, and you can add the per-rate net to Notes if your accountant wants the summary above.
- VAT in national currency. The PDF shows the document's own currency only, so a foreign-currency invoice with VAT needs that figure in Notes.
- Mentions such as "Cash accounting" or "Self-billing". These go in Notes too. "Reverse Charge" prints by itself when a line uses a rate of that type.
ERPFlow doesn't decide which rate or mention applies to a sale, so that check stays with you. To correct an issued invoice, use Mark as void and Duplicate, as the credit note guide explains, because ERPFlow has no separate credit note document.