VAT invoice checklist by country — the 2026 freelancer guide

Every country has its own invoicing rules. Germany requires a Leistungsdatum. France requires a SIRET number and a specific exemption phrase. The Netherlands has two VAT numbers, and putting the wrong one on your invoice is a privacy risk. Poland now routes invoices through a government platform. Kenya deducts withholding tax before paying you. If you invoice clients across multiple countries, keeping track of all this is exhausting.

This checklist is the reference you bookmark and return to. Every country, every key requirement, every country-specific field that trips people up, in one place.

The EU-wide baseline: what every invoice to an EU client must include

Every invoice to a VAT-registered EU business client must follow the EU VAT Directive (2006/112/EC) baseline: supplier and client legal names, addresses, and VAT numbers; a unique sequential invoice number with no gaps; date of issue and date of supply; a specific description of services; net amount per VAT rate; the…

Every invoice to a VAT-registered EU business client must follow the EU VAT Directive (2006/112/EC) baseline: supplier and client legal names, addresses, and VAT numbers; a unique sequential invoice number with no gaps; date of issue and date of supply; a specific description of services; net amount per VAT rate; the VAT rate and amount; the total gross amount; and, for cross-border B2B, the reverse charge notation "VAT: Reverse charge — Article 196, EU VAT Directive 2006/112/EC."

The full baseline checklist:

• Supplier's full legal name and address.
• Supplier's VAT identification number. Format varies by country (DE + 9 digits for Germany, NL + 9 digits + B + 2 digits for the Netherlands, FR + 2 characters + 9 digits for France).
• Client's full legal name and address.
• Client's VAT identification number. Verify via VIES at ec.europa.eu/taxation_customs/vies before every new invoice.
• A unique, sequential invoice number. No gaps; an unbroken chronological series.
• Date of issue.
• Date of supply. The date the service was actually delivered, if different from the invoice date.
• A specific description of services. Sufficient for a tax auditor to understand what was delivered without asking.
• Net amount per VAT rate.
• VAT rate applied.
• Total VAT amount.
• Total gross amount payable.
• Cross-border B2B reverse charge notation: "VAT: Reverse charge — Article 196, EU VAT Directive 2006/112/EC."

The 15th of the month rule. For cross-border B2B supplies within the EU, you must issue invoices no later than the 15th of the month following the month of supply. Missing this deadline is a compliance failure even if the invoice content is correct.

Every country in the EU adds its own requirements on top of this baseline. The sections below cover the most important country-specific additions. For the full pillar guide, see our EU VAT invoice requirements for freelancers.

Country-by-country checklist

Germany

Additional mandatory fields (on top of EU baseline):

• Leistungsdatum (date of supply). You must state it explicitly even when it matches the invoice date. If they are the same, use: "Leistungsdatum entspricht dem Rechnungsdatum."
• Either your Steuernummer or USt-IdNr. For cross-border invoices, the USt-IdNr. is required.

Small business exemption: Kleinunternehmerregelung (§19 UStG). Threshold: €25,000 previous year / €100,000 current year. Phrase: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet."

Cross-border reverse charge notation: "Steuerschuldnerschaft des Leistungsempfängers (§13b Abs. 5 UStG)" alongside the Article 196 EU reference.

Watch out: Never use "Gutschrift" to mean a correction invoice. Since 2013 it means self-billing. Use "Stornorechnung" or "Rechnungskorrektur" instead.

E-invoicing: ZUGFeRD/XRechnung mandatory for B2B from January 2027 (turnover above €800,000) and all businesses from January 2028.

Full Germany invoicing guide.

Netherlands

Additional mandatory fields:

• KVK number (8-digit Chamber of Commerce registration), for Dutch-registered businesses only.
• BTW-identificatienummer (BTW-ID) in NL + 9 digits + B + 2 digits format. Never the OB-nummer.
• Specific payment due date. Standard is 30 days.
• Late payment terms. Recommended for B2B invoices.

Small business exemption: KOR (Kleineondernemersregeling). Threshold: €20,000 annual turnover. Phrase: "BTW vrijgesteld op grond van artikel 25 Wet op de omzetbelasting 1968."

Cross-border reverse charge notation: "BTW verlegd" alongside the Article 196 EU reference.

Watch out: Never put your OB-nummer on a client-facing invoice. It contains your personal BSN (citizen service number); a serious identity fraud risk. Only the BTW-ID belongs on invoices.

Invoicing deadline: No later than the 15th of the month following delivery.

Full Netherlands invoicing guide.

France

Now, across the Channel: France stacks the most country-specific requirements of any major EU market.

Additional mandatory fields:

• SIRET number (14 digits, not the 9-digit SIREN).
• Client's SIRET number, required for B2B invoices.
• EI designation: auto-entrepreneurs must add "EI" directly after their name since 2022.
• Specific payment due date (not just "30 days").
• Late payment penalty clause, mandatory for all B2B: "Indemnité forfaitaire de recouvrement: €40" plus a penalty rate (3x legal interest rate).
• Toubon Law: all mandatory fields must appear in French for domestic transactions.

Small business exemption: Franchise en base de TVA. Threshold: €37,500 (services) / €41,250 upper limit. Phrase: "TVA non applicable, article 293 B du CGI."

Cross-border reverse charge notation: "Autoliquidation — Article 283 du CGI" alongside the Article 196 EU reference.

Watch out: Missing the franchise en base phrase, or writing "0% TVA" instead, is non-compliant even when no TVA is owed. The phrase must appear verbatim.

E-invoicing: Large businesses from September 1, 2026. All businesses including micro-enterprises from September 1, 2027.

Full France invoicing guide.

Poland

Additional mandatory fields:

• NIP number (10-digit Polish tax ID); your own NIP if Polish-registered, your EU VAT number if not.
• Client's NIP number, verified on Poland's Biała Lista (podatki.gov.pl) and on VIES.
• Date of supply.
• PLN equivalent if invoicing in foreign currency.

Small business exemption: No VAT-threshold equivalent for most purposes; Polish VAT registration is required for most business activity.

Cross-border reverse charge notation: "Odwrotne obciążenie" alongside the Article 196 EU reference.

Watch out: Always verify the client's NIP on the Biała Lista, not just VIES. The Biała Lista confirms active status and registered bank accounts; VIES does not.

E-invoicing (KSeF): Mandatory for all VAT-registered Polish businesses from April 1, 2026. Foreign freelancers without a Polish establishment are not required to use KSeF.

Full Poland KSeF invoicing guide.

Bulgaria

The EU baseline applies with no additional mandatory fields, but one thing matters more here than almost anywhere else.

Watch out: Sequential numbering enforcement is strict. Bulgarian tax authorities actively check for gaps during audits; a missing invoice number is treated as a potential unreported transaction. Maintain an unbroken sequence with meticulous care.

VAT rate: Standard rate 20%.

Kenya

Moving to East Africa: Kenya runs a real-time invoice clearance system (eTIMS) for resident businesses, and a separate set of rules for foreign suppliers.

For Kenyan-registered businesses:

• Seller's KRA PIN, mandatory for all Kenyan-registered businesses.
• Buyer's KRA PIN, required for B2B invoices.
• QR code on eTIMS-generated invoices.
• eTIMS transmission: all Kenyan-registered businesses must issue invoices through the eTIMS platform.

For foreign freelancers billing Kenyan clients:

• Your home country tax ID.
• The client's KRA PIN (11-character alphanumeric, e.g. P051234567A); verify on kra.go.ke.
• Reverse charge note: "No Kenyan VAT charged. Reverse charge applies under Kenya's VAT Act, Cap 476."

Withholding tax note: clients deduct 20% WHT at source on professional fees to non-residents. Invoice the full amount; receive 80%.

Watch out: eTIMS applies to Kenyan-registered businesses, not foreign freelancers. But foreign freelancers must still include the client's KRA PIN and reverse charge wording, or the client cannot process the invoice correctly.

VAT rate: Standard rate 16%. VAT registration threshold: KES 5 million annual turnover.

Full Kenya invoicing guide for foreign freelancers.

Philippines

On the other side of the world: the Philippines reshaped its invoicing rules in 2024, and many freelancers are still using the old documents.

Additional mandatory fields:

• Document label: "Service Invoice" or "Sales Invoice", not "Official Receipt" (demoted to supplementary document since April 2024).
• Your 12-digit TIN including branch code (e.g. 123-456-789-000).
• Client's TIN, required for transactions above PHP 1,000.
• Authority to Print (ATP) registration: manual invoice booklets must be BIR-registered.
• "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" in bold on all Non-VAT invoices.

Small business exemption: Non-VAT registration below PHP 3,000,000 annual gross receipts. Option to use 8% flat tax on gross income above PHP 250,000 instead of graduated rates plus percentage tax.

For international clients: services paid in foreign currency are zero-rated (0% VAT). State the zero-rating clearly on the invoice.

Watch out: The switch from Official Receipt to Sales Invoice confused many freelancers. Any invoice labelled "Official Receipt" issued after April 27, 2024 is a supplementary document only; clients cannot use it to claim input VAT.

E-invoicing: Structured e-invoicing mandatory for Large Taxpayers and e-commerce businesses by December 31, 2026 (extended from March 2026). Most solo freelancers are currently exempt.

Full Philippines BIR invoicing guide.

The universal fields: what every invoice everywhere needs

Regardless of where your client is located, every professional invoice must include your full legal name and business address, a unique sequential invoice number, the date of issue, the date of service, a specific description of what was delivered, the amount broken into net, tax, and gross, and your payment details…

Regardless of where your client is located, every professional invoice must include your full legal name and business address, a unique sequential invoice number, the date of issue, the date of service, a specific description of what was delivered, the amount broken into net, tax, and gross, and your payment details (bank account, IBAN, SWIFT/BIC). These seven fields will not satisfy every jurisdiction's full compliance requirements, but an invoice missing any of them will be rejected by almost any client anywhere in the world.

• Your full legal name and business address.
• A sequential invoice number, unique and gap-free.
• Date of issue.
• Date of service delivered.
• A specific description of what was delivered.
• The amount: net, tax, and gross presented clearly.
• Your payment details: bank account, IBAN, SWIFT/BIC.

The three mistakes that get invoices rejected everywhere

Mistake 1: Vague service descriptions

"Consulting," "Services," or "Project work" will be flagged by accountants in Germany, France, the Netherlands, Kenya, and the Philippines alike. Every country requires enough specificity for a tax auditor to understand the transaction without asking. Good: "UX design — homepage wireframes and three product page templates, delivered July 2026." Bad: "Design work."

Mistake 2: Gaps in invoice numbering

Every country covered in this article treats gaps in invoice number sequences as an audit red flag. Germany's Finanzamt, Bulgaria's tax authority, the EU VAT Directive, and Kenya's KRA all expect an unbroken sequential series. A missing number must be explained in writing or it is assumed to represent unreported income. See our deeper guide on sequential invoice numbering and why gaps matter.

Mistake 3: Applying reverse charge without verifying the client's tax ID

Applying the reverse charge mechanism to an invoice without verifying the client's VAT or tax registration number leaves you liable for the VAT if the number turns out to be invalid. Always verify (VIES for EU clients, the Biała Lista for Polish clients, kra.go.ke for Kenyan clients) and save the confirmation. For the full mechanics, read our guide to cross-border VAT and reverse charge.

The e-invoicing wave: what is coming and when

E-invoicing mandates are rolling out across every market covered in this article. The trend is universal: tax authorities are moving from periodic VAT return reporting to real-time or near-real-time transaction monitoring.

E-invoicing mandates are rolling out across every market covered in this article. The trend is universal: tax authorities are moving from periodic VAT return reporting to real-time or near-real-time transaction monitoring. Here is where each country stands as of mid-2026.

For freelancers: the immediate obligation is to ensure your current invoices meet the content requirements in each country. The structural e-invoicing mandates (XML formats, platform submissions) primarily affect larger businesses first. Solo freelancers have time, but choosing an invoicing tool that is tracking these developments now is the way to avoid a last-minute scramble.

Quick answers

What must every EU VAT invoice include?

Under EU VAT Directive 2006/112/EC, every VAT invoice issued to a business client in the EU must include: the supplier's full legal name, address, and VAT number; the client's full legal name, address, and VAT number; a unique sequential invoice number with no gaps; the date of issue; the date of supply; a specific…

Under EU VAT Directive 2006/112/EC, every VAT invoice issued to a business client in the EU must include: the supplier's full legal name, address, and VAT number; the client's full legal name, address, and VAT number; a unique sequential invoice number with no gaps; the date of issue; the date of supply; a specific description of services or goods delivered; the net amount per VAT rate; the VAT rate applied; the total VAT amount; and the total gross amount payable. For cross-border B2B invoices, the notation "VAT: Reverse charge — Article 196, EU VAT Directive 2006/112/EC" must replace the VAT line. Individual EU member states add requirements on top of this baseline: Germany requires a Leistungsdatum, France requires a SIRET number and late payment clause, and the Netherlands requires a KVK number.

What is the difference between VAT invoice requirements in Germany and France?

the difference between VAT invoice requirements in Germany and France is germany and France both follow the EU VAT Directive baseline but add distinct national requirements.

Germany and France both follow the EU VAT Directive baseline but add distinct national requirements. Germany's most commonly missed field is the Leistungsdatum, the date of supply, which must be stated even when it matches the invoice date. Germany also requires either a Steuernummer or USt-IdNr. and uses "Steuerschuldnerschaft des Leistungsempfängers" for reverse charge notation. France requires a 14-digit SIRET number (not just the 9-digit SIREN), the client's SIRET number, an "EI" designation after the supplier's name for sole traders, and a mandatory late payment penalty clause (€40 indemnity). For freelancers under the VAT threshold, France requires the exact phrase "TVA non applicable, article 293 B du CGI" while Germany requires "Gemäß §19 UStG wird keine Umsatzsteuer berechnet." France also requires all mandatory fields in French under the Toubon Law.

What must a freelance invoice to a Kenyan client include?

A freelance invoice to a Kenyan business client must include the freelancer's full legal name and home country tax ID, the client's KRA PIN (an 11-character alphanumeric identifier verified on kra.

A freelance invoice to a Kenyan business client must include the freelancer's full legal name and home country tax ID, the client's KRA PIN (an 11-character alphanumeric identifier verified on kra.go.ke), a sequential invoice number, the date of issue and date of service, a specific description of services, the net amount in the agreed currency, and a note stating that no Kenyan VAT is charged under the reverse charge provisions of Kenya's VAT Act (Cap 476). For foreign freelancers, the Kenyan client will deduct 20% withholding tax from the payment before remitting; the freelancer invoices the full agreed amount and receives 80% unless a Double Taxation Agreement applies.

What changed about Philippine invoice requirements in 2024?

Under the Ease of Paying Taxes Act (Republic Act 11976, effective January 2024), the Official Receipt was demoted from primary tax document to supplementary document in the Philippines.

Under the Ease of Paying Taxes Act (Republic Act 11976, effective January 2024), the Official Receipt was demoted from primary tax document to supplementary document in the Philippines. Since April 27, 2024, Filipino freelancers must issue Sales Invoices (or Service Invoices) as the primary billing document. Official Receipts can still be used as proof of payment but cannot be used by clients to claim input VAT. Every BIR-compliant Sales Invoice must include the label "Invoice" or "Service Invoice," the freelancer's full 12-digit TIN including branch code, the client's TIN for transactions above PHP 1,000, a sequential invoice number registered with the BIR, and the phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" in bold if the freelancer is non-VAT registered.

What is the reverse charge invoice wording that works across all EU countries?

The standard reverse charge notation accepted across all 27 EU member states for cross-border B2B service invoices is: "VAT: Reverse charge — Article 196, EU VAT Directive 2006/112/EC.

The standard reverse charge notation accepted across all 27 EU member states for cross-border B2B service invoices is: "VAT: Reverse charge — Article 196, EU VAT Directive 2006/112/EC." This wording satisfies the EU VAT Directive requirement for a reverse charge notation (Article 226(11a)) in every member state. Some countries additionally require the notation in the local language: Germany uses "Steuerschuldnerschaft des Leistungsempfängers," the Netherlands uses "BTW verlegd," France uses "Autoliquidation — Article 283 du CGI," and Poland uses "Odwrotne obciążenie." Including both the English EU reference and the local language notation is recommended for invoices to clients in these countries.

Conclusion

Three things to do after reading this article:

1. Bookmark this page. Requirements update as legislation changes. Check back when invoicing a country for the first time, or after a significant gap.
2. Verify every new client's tax ID before the first invoice. VIES for EU clients, Biała Lista for Polish clients, kra.go.ke for Kenyan clients. Save the confirmation.
3. Use a tool that enforces the compliance layer automatically. Sequential numbering, reverse charge notation, country-specific mandatory fields, VAT number validation. The alternative is researching each country manually every time and hoping you got it right.

Invoicemonk builds the compliance requirements for every country in this checklist directly into the invoice, so the right fields appear automatically based on where your client is. Get started.

Need the full guide for a specific country or topic? Start here: EU VAT invoice requirements for freelancers, full Germany invoicing guide, full Netherlands invoicing guide, sequential invoice numbering and why gaps matter, cross-border VAT and reverse charge, full France invoicing guide, how to issue a credit note, full Poland KSeF invoicing guide, full Kenya invoicing guide for foreign freelancers, full Philippines BIR invoicing guide, and InvoiceMonk vs Wave comparison.