VATcodexEU VAT case law · Court of Justice and General Court

Article 226 Directive 2006/112/EC

Content of invoices

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 4 · Content of invoices

Open in the compendium55 cases ↓

Text of Article 226

Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:

(1)the date of issue;

(2)a sequential number, based on one or more series, which uniquely identifies the invoice;

(3)the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;

(4)the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;

(5)the full name and address of the taxable person and of the customer;

(6)the quantity and nature of the goods supplied or the extent and nature of the services rendered;

(7)the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;

(7a)where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention ‘Cash accounting’;

(8)the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;

(9)the VAT rate applied;

(10)the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;

(10a)where the customer receiving a supply issues the invoice instead of the supplier, the mention ‘Self-billing’;

(11)in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;

(11a)where the customer is liable for the payment of the VAT, the mention ‘Reverse charge’;

(12)in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);

(13)where the margin scheme for travel agents is applied, the mention ‘Margin scheme — Travel agents’;

(14)where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention ‘Margin scheme — Second-hand goods’; ‘Margin scheme — Works of art’ or ‘Margin scheme — Collector’s items and antiques’ respectively;

(15)where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 226: 55 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 226 of Directive 2006/112/EC, most recent first.

  1. T-773/25 Finanzamt für Großbetriebe Judgment · 7 October 2026 · Austria
  2. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  3. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia
  4. C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
  5. C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
  6. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria · cites Article 226(3), (6), (7)
  7. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Poland
  8. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Judgment · 21 March 2024 · Poland
  9. C-519/22 MAX7 Design Opinion · 14 December 2023
  10. C-690/22 Shortcut Order · 24 May 2023 · Portugal
  11. C-695/20 Fenix International Judgment · 28 February 2023 · United Kingdom · cites Article 226(5), (6)
  12. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 226(6), (7)
  13. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria · cites Article 226(2), (3), (6), (7), (11), (11a)
  14. C-235/21 Raiffeisen Leasing Judgment · 29 September 2022 · Slovenia · cites Article 226(6), (7), (9), (10)
  15. C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
  16. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany · cites Article 226(7), (7a)
  17. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom · cites Article 226(2), (3), (6), (7), (9), (10)
  18. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Germany · cites Article 226(7)
  19. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  20. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain
  21. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania · cites Article 226(1), (2), (3), (6), (7)
  22. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany · cites Article 226(2)
  23. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Lithuania · cites Article 226(5)
  24. C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary
  25. C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom · cites Article 226(5)
  26. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia
  27. C-329/18 Altic Opinion · 22 May 2019 · Latvia
  28. C-691/17 PORR Építési Kft. Judgment · 11 April 2019 · Hungary
  29. C-491/18 Mennica Wrocławska Order · 13 December 2018 · Poland
  30. C-664/16 Vădan Judgment · 21 November 2018 · Romania · cites Article 226(6), (7)
  31. C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
  32. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal · cites Article 226(6), (7), (10)
  33. C-374/16 Geissel Judgment · 15 November 2017 · Germany · cites Article 226(5)
  34. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia · cites Article 226(3), (9), (10)
  35. C-101/16 Paper Consult Opinion · 31 May 2017 · Romania · cites Article 226(3)
  36. C-624/15 Litdana Judgment · 18 May 2017 · Lithuania · cites Article 226(11), (14)
  37. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 226(5)
  38. C-564/15 Farkas Judgment · 26 April 2017 · Hungary · cites Article 226(11), (11a)
  39. C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
  40. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal · cites Article 226(3), (5), (6), (7), (8), (9)
  41. C-518/14 Senatex Judgment · 15 September 2016 · Germany · cites Article 226(3)
  42. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
  43. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
  44. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 226(6)
  45. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom
  46. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  47. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
  48. C-109/11 Commission v Czech Republic Judgment · 25 April 2013 · Czechia
  49. C-324/11 Tóth Judgment · 6 September 2012 · Hungary
  50. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary · cites Article 226(4)
  51. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
  52. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 226(5)
  53. C-49/09 Commission v Poland Judgment · 28 October 2010 · Poland
  54. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 226(7)
  55. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands

Commission explanatory notes on Article 226

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the VAT invoicing rules

Council Directive 2010/45/EU

Official PDF on europa.eu ↗