💼 Creating B2B Invoices – Selling to Business Customers in the EU

When selling to another business (B2B) within the EU, your invoices must meet specific legal and VAT requirements.
Correctly issued B2B invoices are essential for ensuring VAT compliance, avoiding tax penalties, and allowing your business customers to reclaim VAT.

This guide explains what details must appear on your B2B invoices and how to verify your customer’s VAT information before issuing them.

✅ When You Need to Issue a B2B Invoice

You must issue a B2B invoice when:

• Selling to another VAT-registered business in your own country or in another EU country

• Providing cross-border services or goods within the EU

• Making an intra-EU supply (zero-rated transaction)

🧾 Key Checks Before Issuing a B2B Invoice

Before sending your invoice, make sure you verify these three important details:

1. Confirm Your Customer’s VAT Number

   • Use the official VIES (VAT Information Exchange System) tool to confirm that your customer’s VAT ID is valid and active.

   • Website: https://ec.europa.eu/taxation_customs/vies/

   • A valid VAT ID ensures your sale qualifies as a VAT-exempt intra-EU supply.

2. Check Customer’s Country Code

   • The customer’s VAT ID should start with the two-letter country code (e.g., FR for France, IT for Italy, ES for Spain).

   • Always record the full number as shown in the VIES validation result.

3. Display Both VAT IDs on the Invoice

   • Your own VAT ID and your customer’s VAT ID must both appear clearly on the invoice.

📋 Required Information on a B2B Invoice

Your invoice should include all standard invoice details, plus the VAT-specific information for B2B sales:

1. Seller Details

• Company name and full address

• Your VAT Identification Number (USt-IdNr.)

2. Buyer Details

• Business name and address

• Buyer’s VAT Identification Number with country code

3. Invoice Details

• Unique invoice number (continuous sequence)

• Date of issue

• Date of supply or delivery (if different)

• Payment due date

4. Transaction Details

• Description of goods or services provided

• Quantity, unit price, and total (net amount)

• Currency used (EUR, GBP, etc.)

5. VAT Information

Depending on the nature of the transaction:

🧮 Example Format

🗂️ Record Keeping

• Keep all issued and received invoices for at least 10 years (digital or paper format).

• Store your VIES validation results as proof that the buyer’s VAT number was valid at the time of sale.

• If audited, you may be asked to present both the invoices and VAT verification records.

💡 Quick Tips

• Always double-check VAT IDs before issuing the invoice — especially for new clients.

• Use consistent invoice numbering and save a copy of every invoice sent.

• Include the correct VAT treatment note (reverse charge / intra-EU supply).

If you’re unsure whether your sale qualifies for VAT exemption or needs to be treated under reverse charge, please reach out to our support team — we’ll be happy to guide you through the correct process for your specific country.