Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary

Accurate invoicing is critical for VAT compliance, and mistakes can result in significant penalties. To help businesses navigate the complex patchwork of national and regional rules, L&N’s members have compiled a comparative summary of invoicing requirements in key jurisdictions across Europe and the United States.

The report includes both EU-wide obligations under the VAT Directive and local rules and best practices in:

🇧🇪 Belgium
🇫🇷 France
🇭🇺 Hungary
🇮🇹 Italy
🇱🇺 Luxembourg
🇪🇸 Spain
🇺🇸 USA

Key Topics Covered

• Required elements of a VAT-compliant invoice

• Reverse charge mechanism references

• Liquidation disclaimers and registration notes

• Local language and format expectations

• US sales tax recordkeeping rules by state (example: New York)

Each entry outlines what must appear on an invoice, and what might be legally required depending on the business status of the seller or buyer.

This cross-border resource was authored by members of the L&N network, each contributing insight from their jurisdiction to ensure accuracy, clarity, and usability.