Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

Last updated: August 25, 2025

The importance of art. 226 of the EU VAT Directive 2006/112/EC

Article 226 of the EU VAT Directive 2006/112/EC plays a crucial role in ensuring transparency, consistency, and compliance across the European Union’s VAT system. Here’s why it’s important:

Purpose of Article 226

It lists the mandatory information that must appear on VAT invoices issued by taxable persons. This includes:

The date of issue
A unique invoice number
The supplier’s and customer’s VAT identification numbers
Description of goods or services
Quantity and price
VAT rate and amount
Any exemptions or reverse charge mechanisms

Why It Matters

Uniformity Across Member States: By standardizing invoice content, Article 226 helps ensure that VAT documentation is consistent throughout the EU, making cross-border trade smoother.
Facilitates Audits and Controls: Clear and complete invoices enable tax authorities to verify transactions and detect fraud more effectively.
Supports VAT Refunds and Deductions: Businesses need compliant invoices to claim input VAT deductions or refunds, especially in cross-border scenarios.
Legal Certainty: It provides a legal framework that protects both suppliers and customers by clearly defining what constitutes a valid VAT invoice.

️ Compliance and Enforcement

Failure to include the required details can lead to:

Rejection of VAT deduction claims
Penalties or fines
Increased scrutiny from tax authorities

In short, Article 226 is the backbone of VAT invoicing in the EU. It’s not just bureaucratic red tape—it’s what keeps the system fair, transparent, and functional.

Article in the EU VAT Directive 2006/112/EU

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.