{"object_type":"everyday_agent","schema_version":1,"title":"VAT invoices for business sales","core":{"id":"agent:eu:everyday:vat-invoicing","jurisdiction":"eu","domain":"taxes","question":"What must a VAT invoice contain in the EU?","what_applies":"A taxable person must issue an invoice for supplies to other businesses, with the content required by the VAT Directive, and keep copies.","what_must_i_do":["Issue an invoice for each supply to a business","Include date, sequential number, VAT numbers, description, taxable amount, rate and VAT due","Issue intra-EU supply invoices on time","Store copies of invoices"],"if_nothing":"National tax authorities apply penalties set in national law and may refuse the buyer's VAT deduction.","regulator":"The national tax authority in each Member State","deadline":"For intra-EU supplies, no later than the 15th day of the month after the chargeable event.","sources":[{"provision":"Directive 2006/112/EC, Art. 220","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"},{"provision":"Directive 2006/112/EC, Art. 222","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"},{"provision":"Directive 2006/112/EC, Art. 226","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"},{"provision":"Directive 2006/112/EC, Art. 244","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"}],"read_at":"2026-10-14"},"sha256":"810b037b6e6ee6457bfe4e34d2d7a17a5f50ff62032fd11ec75723e1052b7dbc","questions":[{"id":"question:eu:everyday:vat-invoicing#1","question":"What applies?","answer":"A taxable person must issue an invoice for supplies to other businesses, with the content required by the VAT Directive, and keep copies."},{"id":"question:eu:everyday:vat-invoicing#2","question":"What must I do?","answer":"Issue an invoice for each supply to a business. Include date, sequential number, VAT numbers, description, taxable amount, rate and VAT due. Issue intra-EU supply invoices on time. Store copies of invoices."},{"id":"question:eu:everyday:vat-invoicing#3","question":"What happens if I do nothing?","answer":"National tax authorities apply penalties set in national law and may refuse the buyer's VAT deduction."},{"id":"question:eu:everyday:vat-invoicing#4","question":"Who regulates this?","answer":"The national tax authority in each Member State"},{"id":"question:eu:everyday:vat-invoicing#5","question":"What is the deadline?","answer":"For intra-EU supplies, no later than the 15th day of the month after the chargeable event."}],"answered_of_five":5,"gap_notes":[],"case_law":{"status":"not_in_register","cases":[],"note":"No court decision in the register applies this rule yet; the answer rests on the cited provisions."},"related":[{"id":"agent:eu:everyday:data-breach-notification","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:eu:everyday:data-breach-notification"},{"id":"agent:eu:everyday:late-payment","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:eu:everyday:late-payment"},{"id":"agent:us:everyday:payroll-tax-deposits","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:us:everyday:payroll-tax-deposits"},{"id":"question:eu:everyday:vat-invoicing#1","type":"question","url":"https://legal.exploreworldai.com/en/everyday/eu-vat-invoicing"},{"id":"question:eu:everyday:vat-invoicing#2","type":"question","url":"https://legal.exploreworldai.com/en/everyday/eu-vat-invoicing"},{"id":"question:eu:everyday:vat-invoicing#3","type":"question","url":"https://legal.exploreworldai.com/en/everyday/eu-vat-invoicing"}],"related_count":6,"page":"https://legal.exploreworldai.com/en/everyday/eu-vat-invoicing","note":"Not legal advice. Verify each answer against the cited provision. Missing facts are not_in_register.","attribution":"Source: NovaCopilot","withheld":{"links_full":6},"access":{"status":"partner_key_required","header":"x-partner-key","contact":"https://legal.exploreworldai.com/kontakt","note":"Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."},"access_class":"decision","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-11-03T11:04:23.975Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent%3Aeu%3Aeveryday%3Avat-invoicing","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1244}}