What a country guide covers
Each guide answers the same four questions for one country, in the same order, so two of them can be read side by side.
- What the invoice must contain. The fields national law requires, with the paragraph that requires them named.
- Which tax applies, and when none does. The standard and reduced rates, the small-business exemption where the country has one, and the sentence the document must carry when no tax is charged.
- Which identifiers have to appear. Tax number, VAT identification number, company register entry — whose number it is, yours or your client's, and above which amount.
- What e-invoicing changes, and from when. The mandate, the dates already fixed, and what still applies only to public-sector buyers.
Invoicing into a country you are not based in
These guides are written for two readers at once: someone invoicing at home, and someone invoicing in from outside.
For the second reader the field list is usually the useful part. Your client files your invoice with their own tax office, and what they need to see on it is what their country expects to find.
Which tax you charge is a separate question, and it turns on where your buyer is and whether they are a business. Each guide says what that country's law does with a cross-border supply, and names the sentence the invoice has to carry when the buyer accounts for the tax instead of you.
What to do if your country is missing
Each country on this page is covered in full. The rest are not written yet.
For an invoice inside the EU, the German guide is still a better starting point than nothing. The particulars an EU invoice has to carry come from Article 226 of the VAT Directive, and every member state builds on that same list — so the shape is shared and the differences are national additions: the exemption wording, the identifier thresholds, the e-invoicing dates. Outside the EU that shortcut does not hold, which is why Switzerland has a guide of its own rather than a note at the end of the German one.
Check those national additions with your own tax office before you rely on them. This is tooling, not tax advice.