What a VAT invoice must contain for EU sales

A full EU VAT invoice needs an issue date, a unique sequential number, the parties’ identifying details, a description of the sale, and the amounts before and after VAT. Some transactions need extra wording. This is the EU baseline, not a universal answer. Your Member State and the facts of the sale can add or change requirements.

When is a full VAT invoice required?

EU rules require an invoice for most sales from one business to another business or legal entity. Only certain business-to-consumer sales require one under the common EU rules. Member States can apply additional national requirements.

That means the first check is not the template. It is whether this sale requires a full invoice, a simplified invoice, or no VAT invoice under the rules that apply to your business. The European Commission’s VAT invoicing guide gives the EU baseline. Ask your accountant or national tax authority how it applies to your store.

What belongs on a full EU VAT invoice?

For an ordinary taxable sale, check the invoice for these details:

• The date the invoice was issued.
• A unique sequential invoice number.
• Your full business name, address, and VAT identification number.
• The customer’s full name and address.
• The customer’s VAT identification number when the customer owes the VAT or the sale is an exempt intra-EU supply.
• The quantity and type of goods, or the extent and type of services.
• The supply or payment date when it differs from the invoice date.
• The unit price before VAT.
• Any discount or rebate not already included in the unit price.
• The taxable amount for each VAT rate or exemption.
• The VAT rate and VAT amount payable.

This checklist follows Article 226 of the EU VAT Directive. It is a useful review list, but it does not decide how your sale should be taxed.

Which sales need extra wording?

Some cases need a specific statement or extra party details. The common examples include:

• An exempt transaction needs a reference to the applicable EU or national rule, or another clear statement that the sale is exempt.
• A reverse-charge transaction needs the words “reverse charge.”
• Self-billing needs the words “self-billing.”
• Cash accounting and the different margin schemes need the wording specified for that scheme.
• A tax representative needs their VAT number, full name, and address.

There are also special details for a new means of transport sold within the EU. Do not add one generic note to every invoice. The wording must match the transaction.

What should a Shopify merchant check before issuing the invoice?

Check the source order before you generate the PDF. An invoice app cannot print a VAT number, legal name, or billing address that the order never captured.

1. Confirm your legal business name, address, and VAT registrations.
2. Check the customer’s name, billing address, company name, and VAT number when the sale needs them.
3. Review the line descriptions, quantities, discounts, tax rates, and totals.
4. Confirm the invoice date, supply date when required, and the next number in your invoice sequence.
5. Add the transaction-specific wording your accountant requires.

Shopify has a built-in VAT invoice feature for eligible orders shipped to the EU or UK. Shopify says the feature requires current VAT registrations and several order conditions. Its current VAT invoice instructions list those conditions. An automatically generated invoice appears on the order status page. Shopify does not automatically email it.

Which VAT fields can Docket print?

Docket can print common VAT and B2B fields from the Shopify order and your template settings. These include your VAT number, a customer VAT number from a configured order attribute, tax rates and amounts broken out by rate, and net, tax, and gross totals.

There is a limit worth checking before your first B2B invoice. Docket does not read the customer’s VAT number directly from Shopify Companies. It reads the value from the order attribute you configure. If the VAT number is only stored somewhere else, put it in the expected order data before generating the document.

The VAT and B2B field guide lists the current fields, numbering options, and rounding behavior. Docket does not file taxes, submit e-invoices, certify legal compliance, or sync the document to accounting software in v1.

Compare the supported fields with the checklist your accountant approved. If they match, Docket can generate and store the PDF. If your country or transaction needs another field, handle that requirement before you issue the invoice.