| Characteristic | Full VAT invoice | Simplified invoice |
| The name, address and VAT number of the supplier | ✓ | ✓ |
| The name and address of the customer | ✓ | |
The customer's VAT number
(intra-EU only) | ✓
(Note 1) | |
| The invoice number | ✓ | ✓ |
|
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