Art. 226 · BE FR NL DE ES IT
Tick off what your invoice legally has to say.
Article 226, plus the lines your own country adds. Tick them off against yours.
How complete it is
12 still missing
Tick each line off against the invoice in front of you. What stays unticked is what a tax inspector would ask about.
- Ticked
- 0 / 12
- Keep invoices for
- 10 years
- Not applicable here
- 5
What is still missing
Missing from this invoice (Belgium): - The date it was issued - A unique number from an unbroken sequence - Your VAT identification number - Full name and address of both parties - What was sold, and how much of it - The date of supply, if it differs from the invoice date - The amount per VAT rate, unit prices and any discount - The VAT rate applied - The VAT amount payable - Both Belgian enterprise numbers, in BE0123456789 form - For construction work: the co-contractor wording from KB nr. 1 - A structured Peppol file for B2B, not a PDF
Also true where you are
- Language follows the region you are established in: Dutch in Flanders, French in Wallonia, either in Brussels.
- Rounding is per invoice, not per line, and the VAT total is what has to add up.
A checklist, not legal advice, and reviewed 2026-07-29. National rules change and special schemes exist, so ask your accountant about your own case.
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The list everyone shares
Article 226 of the VAT Directive sets out what every invoice in the EU must contain, and each member state implements the same article, so the core list is identical from Lisbon to Helsinki. Each row here cites its paragraph, because the reference is what settles an argument with a customer’s accounts department, and our paraphrase is not.
And the part that is local
This is where invoices get refused. France wants a SIREN, a late-payment rate and the €40 recovery indemnity. Belgium wants both enterprise numbers, and specific wording for construction work. The Netherlands wants a KvK number. Germany wants the month of supply even when it is obvious. None of that is in Article 226, and all of it is mandatory where it applies.
A structured invoice does not change the list
It changes the format, not the content: an e-invoice has to carry the same information a paper one did, in fields instead of on a page. In practice a mandate makes the list stricter rather than looser, because a validator applies it mechanically where a human recipient used to let a missing supply date go.
What this is not
A checklist, not legal advice, reviewed on 29 July 2026 and covering six countries plus a generic EU answer. Special schemes (margin schemes, second-hand goods, travel, simplified invoices under a threshold) change the answer, and so does an unusual trade. Ask your accountant about your own case rather than about the general one.
Questions, answered
Is it free?
Yes, and nothing you tick is stored or sent anywhere.
Is this legal advice?
No. It is Article 226 plus well-established national requirements, with the reference against each so you can check it. For a special scheme or an unusual arrangement, ask an accountant.
Why only six countries?
Because a wrong answer here is worse than no answer. These six are where weBiller’s users are and where the mandates are live. Everywhere else falls back to Article 226, which is the floor in all twenty-seven.
Does the invoice have to be in the local language?
Sometimes. France requires French. Belgium follows the region you are established in. Most other member states accept any language but may ask for a translation on request.
Wrong answer, or a tool that isn’t here?
Tell us which tool and what you expected. Requests are most of how this list grows, and if the wording here reads wrong, say so.
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