Article 226b 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 compendium3 cases ↓
Text of Article 226b
As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:
(a)the date of issue;
(b)identification of the taxable person supplying the goods or services;
(c)identification of the type of goods or services supplied;
(d)the VAT amount payable or the information needed to calculate it;
(e)where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.
They may not require details on invoices other than those referred to in Articles 226, 227 and 230.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 226b: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 226b of Directive 2006/112/EC, most recent first.
- C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Opinion · 19 December 2024 · Austria
- C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Opinion · 16 November 2023 · Poland
- C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Opinion · 8 September 2022 · Austria
Commission explanatory notes on Article 226b
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT invoicing rules
Council Directive 2010/45/EU
- 5 Article 226b – Simplified invoices (p. 35) The content of the invoice is harmonised at EU level with very few options for Member States. With the changes that have been made to the content of invoices by Directive 2010/45/EU, primarily to reduce burdens on business, these need to be clarified as well as existing articles, which although not changed, lead to dif