Simplified Invoicing Under the SME Scheme
Under Articles 220a(1)(c) and 226b of the EU VAT Directive, small enterprises operating under the cross-border SME scheme are authorized to issue simplified invoices.
No Foreign Registration for Invoicing: Section 4.7.5 of the EC Explanatory Notes confirms that a Member State of Exemption (MSEXE) cannot force an SME to register for VAT locally merely to issue invoices for exempt supplies.
Mandatory Elements of an SME Exempt Invoice
A compliant simplified invoice under the SME scheme must contain at least the following elements:
1
Date of Issue
The exact calendar date the invoice is generated.
2
Individual EX Identification Number
Mandatory EX NumberYour single EX number granted by your home country (e.g. DE123456789EX).
3
Description of Goods or Services
Clear identification of the items or services provided.
4
Net Amount Supplied
Total value of supplies exclusive of VAT.
5
Mandatory Exemption Statement
Required Legal NotationExplicit notation: "VAT exempt under EU SME Scheme — Article 284 of Directive 2006/112/EC"
Automated Compliance with Euro SME: Euro SME automatically generates compliant simplified PDF invoices containing your EX number and the required EU statutory exemption notation for every order.
Official Sources & Legal References
- •EU VAT Directive 2006/112/EC — Article 220a(1)(c) and Article 226b (Simplified Invoicing Rules).
- •European Commission Explanatory Notes — Section 4.7.5 (Other simplified obligations: Invoices).
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