EU invoices

With effect from 1 October 2007, invoices to businesses in other EU member states must be annotated to include any reason for any VAT exemption or any reverse charge.

For instance, a supply of goods or services to a company in France should include a statement such as, "This an intra-community supply".

Where the supplies are exempt, it should read something like, "This supply is exempt from VAT."

Similar rules also apply for the second-hand margins scheme, the reverse charge and the Tour Operators Margin Scheme.