Complete list of legal mentions required by Directive 2006/112/EC article 226 and national specifics: SIREN/SIRET, USt-IdNr, Partita IVA, NIF/CIF, ATCUD, Codice Destinatario, Verifactu, KSeF.
Start a free diagnosticA compliant invoice in the EU must combine three layers: (1) the common core defined by VAT Directive 2006/112/EC and EN 16931, identical everywhere; (2) national identifiers (SIREN, USt-IdNr, NIF…) specific to each country; (3) sectoral or special mentions (reverse charge, exemption, anti-fraud devices like ATCUD or Verifactu). Omitting a mandatory mention triggers VAT deduction refusal for the customer and a fine for the issuer.
Article 226 of Directive 2006/112/EC — directly applicable in all Member States without further transposition.
Continuous chronological numbering, free format but unbroken series per fiscal year or globally.
Date the invoice is created. For intra-EU operations, must reflect the date of the chargeable event.
Legal name, full registered address, intra-EU VAT number, national identifier (SIREN, USt-IdNr, P.IVA…).
Name/legal name, address, VAT number for B2B intra-EU (mandatory for article 138 exemption).
Precise description, quantity, unit, unit price excluding VAT per VAT category, any discounts.
Taxable base, VAT rate and amount per applicable rate (5%, 10%, 20%, 21%, 25%…).
Total excl. VAT, total VAT, gross total in invoicing currency. Foreign currency: conversion to national currency.
Due date or term, methods, late payment interest rate and fixed fee (€40 in France).
National identifiers and additional mandatory mentions on top of the European core.
Primary identifier
UID-Nummer (ATU…)
Additional mentions
Primary identifier
BTW-nummer / numéro TVA (BE…)
Additional mentions
Primary identifier
ЕИК / VAT BG…
Additional mentions
Primary identifier
OIB (11 digits)
Additional mentions
Primary identifier
VAT CY…
Additional mentions
Primary identifier
DIČ (CZ…) + IČO
Additional mentions
Primary identifier
CVR-nummer (8 digits)
Additional mentions
Primary identifier
KMKR (EE…)
Additional mentions
Primary identifier
Y-tunnus + VAT (FI…)
Additional mentions
Primary identifier
SIREN/SIRET + N° TVA intracommunautaire (FR…)
Additional mentions
Primary identifier
USt-IdNr. (DE…) ou Steuernummer
Additional mentions
Primary identifier
ΑΦΜ + VAT EL…
Additional mentions
Primary identifier
Adószám (8-2-2 digits)
Additional mentions
Primary identifier
VAT (IE…)
Additional mentions
Primary identifier
Partita IVA + Codice Fiscale
Additional mentions
Primary identifier
PVN (LV…) + Reģ. Nr.
Additional mentions
Primary identifier
PVM (LT…) + įmonės kodas
Additional mentions
Primary identifier
TVA (LU…)
Additional mentions
Primary identifier
VAT (MT…)
Additional mentions
Primary identifier
BTW-id (NL…B01) + KVK-nummer
Additional mentions
Primary identifier
NIP (PL…) + REGON
Additional mentions
Primary identifier
NIF / NIPC (PT…)
Additional mentions
Primary identifier
CUI / CIF (RO…)
Additional mentions
Primary identifier
IČ DPH (SK…) + IČO
Additional mentions
Primary identifier
ID za DDV (SI…) + Matična št.
Additional mentions
Primary identifier
NIF / CIF (ES…)
Additional mentions
Primary identifier
Org.nr + VAT (SE…01)
Additional mentions
An incomplete invoice exposes the issuer to fines (€15 per missing mention in France, capped at 25% of gross total), VAT deduction refusal by the customer, and risk of payment contestation. With systematic omission, tax authorities can requalify the operation and demand VAT recoveries with interest and surcharges. Clearance regimes (Italy SDI, Poland KSeF, Hungary NAV) outright reject the invoice's registration.
BoostPro AI automatically checks your invoice compliance with 27 national rules and the EN 16931 standard.
Start a free diagnosticIf you are VAT-registered, omitting the intra-EU VAT number exposes you to a €15 fine per invoice (capped at 25% of gross) in France and triggers VAT deduction refusal by your customer. Under VAT exemption (small business below threshold), the mention 'VAT not applicable, art. 293 B French Tax Code' or its national equivalent is mandatory instead.
In France: yes, art. L441-10 Commercial Code. Must show the late payment interest rate (at least 3× legal rate ≈ 10.42% in 2026) and the €40 fixed recovery fee. Without this mention, the penalty remains due but proof becomes harder. Other EU countries follow Directive 2011/7/EU with similar requirements.
For intra-EU B2B operations: yes, EN 16931 is multilingual by design. For domestic operations, some countries (France, Italy) require the national language or allow a bilingual version. Technical mentions (VAT number, country codes) stay in Latin alphabet.
Sole trader under VAT exemption: 'VAT not applicable, art. 293 B French Tax Code' mandatory in France. National business ID required. Trade Register only for traders, Crafts Register for craftsmen. The 'EI' status since 2022 must appear after the name in France. No share capital nor legal form required.
A pro forma invoice is a detailed quote with no fiscal or accounting value. It must NOT carry a sequential invoice number and must clearly state 'Pro forma'. It does not trigger VAT collection and cannot serve as supporting evidence for VAT deduction.