EU VAT Directive 2006/112/EC explained: Art. 220a & 226b- Invoicing – Simplified Invoice

Summary

• Member States SHALL allow Simplified Invoices if the amount of the invoice is not higher than 100 EUR (or equivalent)
• Exceptions: a simplified invoice can not be used in case of: 
  • B2C Distance Sales of Goods (non-domestic E-Commerce) 
  • B2B Intra-EU Supply of Goods
  • Taxable person is not established in the Member State where the VAT is due and VAT is due by the person to who good or services are supplied

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Relevant article in the EU VAT Directive

Article 220a

1. Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:
(a) where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;
(b) where the invoice issued is a document or message treated as an invoice pursuant to Article 219.

2. Member States shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1) or where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of VAT is the person to whom the goods or services are supplied.

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.

Country thresholds

Every Member State has its own threshold below which simplified invoices are accepted. Some countries deviate from the above-mentioned articles.