Question 1

Which country's invoice rules apply to my sale?

Accepted Answer

The seller's country determines the invoice format and language; the buyer's country determines VAT treatment for cross-border sales. If you are a German company selling to a French company, you issue a German-format invoice in EUR with a reverse-charge note (because the buyer is a VAT-registered business in another EU country) and the French buyer accounts for VAT in France. The German invoice template follows UStG section 14; the reverse charge is the EU rule that flows from the buyer being in France. For B2C sales, the seller's country usually drives both, with some thresholds that switch you into the buyer's VAT regime once cumulative sales hit a limit (the EU OSS one-stop-shop covers this for distance sales).

Question 2

Do I need to use the buyer's language on the invoice?

Accepted Answer

Usually no. EU law allows invoices to be issued in any language as long as the tax authority can request a translation if needed. In practice, English is widely accepted for B2B cross-border invoices, especially in tech, services, and finance. Some countries (France, Spain) prefer or expect their national language for invoices that will be audited locally; bilingual invoices (English plus the buyer's language) are a safe compromise for high-value B2B work. For domestic sales, use the local language.

Question 3

What is a simplified invoice, and when can I issue one?

Accepted Answer

A simplified invoice has fewer required fields than a full invoice and is allowed below a per-country threshold for low-value transactions. Spain allows it below 400 EUR (Real Decreto 1619/2012); Austria below 400 EUR; Netherlands below 100 EUR; Germany below 250 EUR. Simplified invoices typically still need seller details, date, description, total amount, and VAT amount, but can omit the buyer's name and address. Useful for retail and quick B2C transactions; not appropriate for B2B invoices where the buyer needs the full document for tax deduction.

Question 4

How long do I have to keep invoice records?

Accepted Answer

Most EU countries require invoice retention for 10 years (Germany, France, Italy, Spain). The Netherlands sets the minimum at 7 years. The United Kingdom requires 6 years for VAT records (HMRC). The United States has no fixed federal rule but the IRS recommends 7 years for tax records that support deductions. Australia requires 5 years (ATO). Canada requires 6 years from the end of the tax year. Retention applies to the invoice you issued and to the supporting records (contracts, delivery proof, bank reconciliation). Digital storage is accepted everywhere as long as the invoices remain readable and unaltered.

Question 5

Can a non-EU seller issue an EU-compliant invoice?

Accepted Answer

Yes. A US, UK, Australian, or Canadian seller can issue an invoice that satisfies EU buyer-side requirements by including the seller's name and address, a unique invoice number, issue date, line items with description and amounts, the buyer's name and address (and VAT number for B2B), and totals. Add a reverse-charge note for B2B services into the EU (VAT not charged, reverse charge applies under Article 196 VAT Directive). The seller does not register for or charge EU VAT in this case; the EU buyer self-accounts. The invoice itself does not need to be in a specific format; PDF works.

Question 6

What is the difference between an invoice and a tax invoice?

Accepted Answer

In countries with a VAT or GST system that allows the buyer to deduct or credit the tax they paid (most of the world outside the US), a tax invoice is the version that meets all legal requirements for the buyer's deduction. A document that does not meet those requirements (missing seller VAT number, no tax breakdown, no sequential number) is sometimes called a simple invoice or commercial invoice and cannot be used for the tax credit. Australia is the strictest about this distinction: a tax invoice must explicitly say so at the top. EU countries use the same word invoice but require it to meet the law to qualify for VAT deduction. The US has no such distinction since most states do not allow a federal-level sales-tax deduction equivalent.

Question 7

What is a credit note and when do I need to issue one?

Accepted Answer

A credit note is the formal way to reverse or correct a previously issued invoice. If you sent an invoice with the wrong amount, wrong customer, or wrong tax treatment, you do not silently edit and re-send; you issue a credit note that references the original invoice number and offsets the amount, then issue a new corrected invoice. Most tax authorities require this for any change to an already-issued invoice. The credit note follows the same field requirements as a normal invoice plus a reference to the original. This keeps both parties' accounting clean and gives the tax authority a clear audit trail.

Question 8

Does a paper invoice need to be physically signed?

Accepted Answer

No. EU rules do not require an invoice signature, paper or electronic. The Directive 2010/45/EU explicitly removed signature requirements as long as the invoice's authenticity, integrity, and legibility are otherwise guaranteed. Most countries follow this. The United States has never required signatures on invoices. Some countries used to require an electronic signature for e-invoices (Spain pre-2013, Italy pre-2019); those rules are gone. A PDF without a signature is a valid invoice in every country profile in this dropdown.

Question 9

When does the invoice need to be issued by?

Accepted Answer

EU rules require the invoice to be issued by the 15th day of the month following the supply (Directive 2006/112/EC, Article 222). For intra-EU supplies of goods and services, this rule is mandatory. National variations apply: Germany allows up to 6 months for some service types under UStG section 14 paragraph 2; France typically expects the invoice within 30 days of supply. The United States has no federal deadline but contracts and accounting practice usually drive billing within 30 days. Australia: the ATO requires the tax invoice within 28 days of the buyer's request. Issue invoices promptly; late issuance complicates VAT period attribution and can trigger penalties.

Question 10

Where can I check the official law for my country?

Accepted Answer

The legal references at the bottom of each country profile link directly to the official source: gesetze-im-internet.de for German UStG, legifrance.gouv.fr for French CGI, agenziaentrate.gov.it for Italian Decreto IVA, agenciatributaria.es for Spanish Real Decreto, gov.uk for HMRC VAT Notice 700/21, irs.gov for US records guidance, ato.gov.au for Australian tax invoices, canada.ca for Canadian CRA rules. For EU-level rules, the VAT Directive (2006/112/EC) is on EUR-Lex. For high-value or contested invoices, read the original law rather than relying on summaries; rules change and summaries lag behind.

Land	Vereinfachte Rechnung bis	Aufbewahrungsfrist
Deutschland	€250	8 Jahre
Österreich	€400	7 Jahre
Niederlande	€100	7 Jahre
Italien	€400	10 Jahre
Spanien	€400	–
Frankreich	–	10 Jahre
Vereinigtes Königreich	£250	6 Jahre
Kanada	–	6 Jahre
Australien	A$1,000	5 Jahre

Was muss auf einer Rechnung stehen?

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United States (US) Rechnungsdetails

Seller and customer identification

Invoice number and dates

Clear line-item detail

Tax treatment and totals

Payment terms

Recordkeeping support

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Invoice numbering

Service date

Tax line

Customer details

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Irland

Vereinigtes Königreich

Vereinigte Staaten

Australien

Kanada

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0 % USt. ohne Begründung

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