Valid VAT receipts (EU)

A valid VAT receipt (sometimes called a VAT invoice) is a document that includes the information your finance team typically needs to reclaim and report VAT in the EU.

Requirements for a VAT receipt to be valid

In the EU, a VAT receipt/invoice should include:

Supplier (merchant) details:

• Supplier (merchant) legal name
• Supplier address
• Supplier VAT ID (VAT registration number)

Receipt/invoice details:

• Issue date (receipt date / invoice date)
• Unique invoice/receipt number (a sequential identifier)

Purchase details:

• Description of the goods/services (what you bought)
• Quantity (where relevant)

VAT and totals:

• Total net amount (excluding VAT)
• VAT rate(s) (e.g., 19%, 21%, 25%)
• VAT amount(s) (VAT value per rate, if multiple rates apply)
• Total gross amount (including VAT)
• Currency

Good to know: A receipt can be valid as proof of purchase but still not valid for VAT reclaim if it doesn’t include the supplier VAT information and VAT breakdown.

How to check if your VAT receipt is valid

If the answer is no to any of the below questions, then your VAT receipt is more than likely invalid.

1. Supplier Details: Does it show the vendor’s full legal name and registered address?
2. VAT Identification: Is the supplier’s valid VAT ID visible?
3. Date of Issue: Does the document include a specific invoice or receipt date?
4. Unique Reference: Is there a unique invoice or receipt number?
5. VAT Breakdown: Is the VAT displayed as a specific rate (%) and amount? (Note: "VAT Included" is generally insufficient for full VAT recovery).
6. Financial Totals: Does it show a clear breakdown of the Net price, the VAT amount, and the Gross (total) amount?