What belongs on a charging invoice?
The month is over. The commuter's provider sends an invoice: eleven sessions, three of them at roaming partners.
The commuter's employer will reimburse it, and needs a proper invoice.
The questionWhat has to be on it, and what makes it easy to check?
| Required | |
|---|---|
| Date of issuewhen the invoice was made | |
| Sequential numberunique to the invoice | |
| Supplier's VAT numberand the customer's, where applicable | |
| Names and addressessupplier and customer | |
| Quantity and natureof the service, e.g. kWh charged | |
| Date of supplyif different from the issue date | |
| Taxable amount and unit priceexclusive of VAT | |
| VAT rate and VAT amountper rate |
A selection of the details Article 226 requires on a full invoice; Member States may not require further details beyond the directive. For invoices up to 100 EUR, they must allow a simplified invoice with fewer details.
Session details that help
- Where: the site and the charge point's ID.
- When: start and end of each session.
- How much: kWh, and minutes where time is priced.
- At which price: the contract price per component, as shown before the session.
These details come from the , which also carry where needed.
Check your understanding
3 questions. Answer all of them to complete this stop. Each answer explains itself.
Which detail does Article 226 require on a full invoice?
Article 226 lists, among others, the date of issue, a sequential number, VAT numbers, quantities, prices and VAT.
Where do the session details of roaming sessions on the commuter's invoice come from?
CDRs carry location, times, energy and price for each session.
What must a full invoice under Article 226 state about VAT?
Article 226 requires the VAT rate and the VAT amount payable, among other details.
- CDR Charge detail record: the digital receipt of a session, with energy, duration and tariff. EV charging fundamentals, stop 05 Glossary
- Signed meter value A meter reading signed by the meter itself, so drivers and operators can check that it is authentic and unaltered. OCPP in depth, stop 05 Glossary
- EUR-Lex: Council Directive 2006/112/EC on the common system of value added tax, Articles 220a, 226 and 226b. https://eur-lex.europa.eu/eli/dir/2006/112/oj. Checked 13 Oct 2026. © European Union, reused under Commission Decision 2011/833/EU.
- EVRoaming Foundation: OCPI 2.3.0, CDRs module: credit CDRs, push and pull model. https://github.com/ocpi/ocpi/blob/2.3.0/release/core/mod_cdrs.asciidoc. Checked 09 Oct 2026.