EU VAT & E-Invoicing Guide
The EU has the most invoice-heavy regulatory surface in the world. This guide maps the concepts (VAT, reverse charge, Peppol, e-invoicing), the 2026 changes, and direct access to country-specific invoice generators pre-filled for Germany, France, Spain, Italy, and more.
Articles
(1)Calculators
(1)Glossary
(5)Country pages
(4)Frequently asked questions
When do I need to charge VAT in the EU?
If you're VAT-registered, you charge VAT on B2C sales in your country. For B2B sales within the EU between two VAT-registered businesses, you typically apply the reverse charge (no VAT charged, buyer accounts for it). Sales outside the EU are usually zero-rated for VAT.
What is e-invoicing and is it mandatory in the EU?
E-invoicing is the structured, machine-readable exchange of invoice data (typically XML). It is already mandatory in Italy (fattura elettronica), and the EU's ViDA initiative is rolling out cross-border B2B e-invoicing requirements from 2028. France, Germany, Spain, and Belgium have national mandates in progress.
What is Peppol?
Peppol is an interoperable network for exchanging structured business documents (invoices, orders, despatch advice) across borders. The Peppol BIS Billing 3.0 format is the EU standard for e-invoicing under ViDA.
What's the EU reverse charge mechanism?
Under reverse charge, the buyer (not the seller) accounts for VAT on the transaction. It applies to most cross-border B2B services within the EU. The seller issues an invoice with no VAT but with the buyer's valid VAT ID and the note 'Reverse charge — recipient liable for VAT'.
Do I need a VIES number to invoice EU clients?
If you're VAT-registered and want to apply the reverse charge on intra-EU B2B sales, both you and your client need valid VAT IDs that are registered in VIES (the EU's VAT Information Exchange System). Always validate the client's VAT ID before issuing.