diff --git a/src/app/[locale]/settings/billing/page.tsx b/src/app/[locale]/settings/billing/page.tsx
index 1c230d2..28877c8 100644
--- a/src/app/[locale]/settings/billing/page.tsx
+++ b/src/app/[locale]/settings/billing/page.tsx
@@ -40,6 +40,7 @@ export default async function BillingSettingsPage() {
         isPersonal={user.isPersonal}
         orgName={user.orgName}
         userName={user.name}
+        userEmail={user.email}
       />
     </main>
   );
diff --git a/src/components/onboarding/wizard.tsx b/src/components/onboarding/wizard.tsx
index 521b1a4..2a7af8e 100644
--- a/src/components/onboarding/wizard.tsx
+++ b/src/components/onboarding/wizard.tsx
@@ -1008,7 +1008,11 @@ export function OnboardingWizard({
                   }))
                 }
                 rows={3}
-                placeholder={t("billingNotesPlaceholder")}
+                placeholder={t(
+                  isPersonal
+                    ? "billingNotesPlaceholderPersonal"
+                    : "billingNotesPlaceholder"
+                )}
                 className="w-full px-3 py-2 bg-surface-2 border border-border rounded-lg text-sm text-text-primary placeholder:text-text-muted focus:outline-none focus:ring-1 focus:ring-accent focus:border-accent transition-colors resize-y"
               />
             </div>
@@ -1113,6 +1117,19 @@ export function OnboardingWizard({
                   </div>
                 }
               />
+              {/* Bug 35: VAT review row. Company customers see this so
+                  they can verify the VAT id they typed before submitting.
+                  Personal customers never see it — they don't have a
+                  VAT number, the form didn't ask, the review hides it. */}
+              {!isPersonal &&
+                config.billingAddress.vatNumber &&
+                config.billingAddress.vatNumber.trim().length > 0 && (
+                  <ReviewRow
+                    label={t("billingVatNumber")}
+                    value={config.billingAddress.vatNumber}
+                    mono
+                  />
+                )}
               <ReviewRow
                 label={t("reviewContactEmail")}
                 value={userEmail || ""}
diff --git a/src/components/settings/billing-settings-form.tsx b/src/components/settings/billing-settings-form.tsx
index 728c4d3..1c6b709 100644
--- a/src/components/settings/billing-settings-form.tsx
+++ b/src/components/settings/billing-settings-form.tsx
@@ -20,6 +20,13 @@ interface Props {
   orgName: string;
   /** Default full-name for personal orgs on first edit. */
   userName: string;
+  /**
+   * Default billing email — the address the user registered with.
+   * Used on first edit (when `initial` is null). Customers can still
+   * type a different address (e.g. accounting@…) but the registration
+   * email is a sensible starting point.
+   */
+  userEmail: string;
 }
 
 /**
@@ -38,6 +45,7 @@ export function BillingSettingsForm({
   isPersonal,
   orgName,
   userName,
+  userEmail,
 }: Props) {
   const t = useTranslations("settingsBilling");
   const tCommon = useTranslations("common");
@@ -53,7 +61,12 @@ export function BillingSettingsForm({
   const [city, setCity] = useState(initial?.city ?? "");
   const [country, setCountry] = useState(initial?.country ?? "CH");
   const [vatNumber, setVatNumber] = useState(initial?.vatNumber ?? "");
-  const [billingEmail, setBillingEmail] = useState(initial?.billingEmail ?? "");
+  // Default billing email to the user's registration email when no
+  // record exists yet. They can change it (a separate accounting
+  // address is common); we just want sensible pre-fill on first edit.
+  const [billingEmail, setBillingEmail] = useState(
+    initial?.billingEmail ?? userEmail ?? ""
+  );
   const [notes, setNotes] = useState(initial?.notes ?? "");
 
   const [submitting, setSubmitting] = useState(false);
@@ -227,7 +240,9 @@ export function BillingSettingsForm({
             onChange={(e) => setNotes(e.target.value)}
             rows={3}
             className="w-full px-3 py-2 rounded-lg border border-border bg-surface-2 text-text-primary text-sm focus:outline-none focus:border-text-secondary"
-            placeholder={t("notesPlaceholder")}
+            placeholder={t(
+              isPersonal ? "notesPlaceholderPersonal" : "notesPlaceholder"
+            )}
           />
         </div>
 
diff --git a/src/messages/de.json b/src/messages/de.json
index 9d55757..bb53f4b 100644
--- a/src/messages/de.json
+++ b/src/messages/de.json
@@ -118,7 +118,8 @@
     "rejectionReason": "Angegebener Grund",
     "saveChanges": "Änderungen speichern",
     "billingVatNumber": "MWST-Nummer",
-    "billingVatHelp": "Ihre registrierte MWST-Nummer. Falls Ihre Firma von der MWST befreit ist, leer lassen und in den Notizen erläutern."
+    "billingVatHelp": "Ihre registrierte MWST-Nummer. Falls Ihre Firma von der MWST befreit ist, leer lassen und in den Notizen erläutern.",
+    "billingNotesPlaceholderPersonal": "Was wir wissen sollten — bevorzugte Zahlungsart, Rechnungsreferenz, etc."
   },
   "dashboard": {
     "title": "Dashboard",
@@ -409,6 +410,7 @@
     "saved": "Gespeichert.",
     "saveFailed": "Konnte nicht gespeichert werden. Bitte erneut versuchen.",
     "lastUpdated": "Zuletzt aktualisiert {when}",
-    "fullName": "Voller Name"
+    "fullName": "Voller Name",
+    "notesPlaceholderPersonal": "Was wir wissen sollten — bevorzugte Zahlungsart, Rechnungsreferenz, etc."
   }
 }
diff --git a/src/messages/en.json b/src/messages/en.json
index 414482a..b30b57c 100644
--- a/src/messages/en.json
+++ b/src/messages/en.json
@@ -118,7 +118,8 @@
     "rejectionReason": "Reason given",
     "saveChanges": "Save changes",
     "billingVatNumber": "VAT number",
-    "billingVatHelp": "Your registered VAT identifier. If your company is VAT-exempt, leave blank and explain in the notes field."
+    "billingVatHelp": "Your registered VAT identifier. If your company is VAT-exempt, leave blank and explain in the notes field.",
+    "billingNotesPlaceholderPersonal": "Anything we should know — preferred payment method, billing reference, etc."
   },
   "dashboard": {
     "title": "Dashboard",
@@ -409,6 +410,7 @@
     "saved": "Saved.",
     "saveFailed": "Could not save. Please try again.",
     "lastUpdated": "Last updated {when}",
-    "fullName": "Full name"
+    "fullName": "Full name",
+    "notesPlaceholderPersonal": "Anything we should know — preferred payment method, billing reference, etc."
   }
 }
diff --git a/src/messages/fr.json b/src/messages/fr.json
index 18adff2..07e3ab9 100644
--- a/src/messages/fr.json
+++ b/src/messages/fr.json
@@ -118,7 +118,8 @@
     "rejectionReason": "Motif indiqué",
     "saveChanges": "Enregistrer les modifications",
     "billingVatNumber": "Numéro de TVA",
-    "billingVatHelp": "Votre identifiant TVA enregistré. Si votre entreprise est exonérée de TVA, laissez vide et précisez dans les notes."
+    "billingVatHelp": "Votre identifiant TVA enregistré. Si votre entreprise est exonérée de TVA, laissez vide et précisez dans les notes.",
+    "billingNotesPlaceholderPersonal": "Tout ce que nous devons savoir — moyen de paiement préféré, référence de facturation, etc."
   },
   "dashboard": {
     "title": "Tableau de bord",
@@ -409,6 +410,7 @@
     "saved": "Enregistré.",
     "saveFailed": "Impossible d'enregistrer. Veuillez réessayer.",
     "lastUpdated": "Dernière mise à jour {when}",
-    "fullName": "Nom complet"
+    "fullName": "Nom complet",
+    "notesPlaceholderPersonal": "Tout ce que nous devons savoir — moyen de paiement préféré, référence de facturation, etc."
   }
 }
diff --git a/src/messages/it.json b/src/messages/it.json
index 44f00ed..0419132 100644
--- a/src/messages/it.json
+++ b/src/messages/it.json
@@ -118,7 +118,8 @@
     "rejectionReason": "Motivo indicato",
     "saveChanges": "Salva modifiche",
     "billingVatNumber": "Partita IVA",
-    "billingVatHelp": "Il tuo identificativo IVA registrato. Se la tua azienda è esente IVA, lascia vuoto e spiega nelle note."
+    "billingVatHelp": "Il tuo identificativo IVA registrato. Se la tua azienda è esente IVA, lascia vuoto e spiega nelle note.",
+    "billingNotesPlaceholderPersonal": "Qualsiasi cosa dovremmo sapere — metodo di pagamento preferito, riferimento per fatturazione, ecc."
   },
   "dashboard": {
     "title": "Dashboard",
@@ -409,6 +410,7 @@
     "saved": "Salvato.",
     "saveFailed": "Impossibile salvare. Riprova.",
     "lastUpdated": "Ultimo aggiornamento {when}",
-    "fullName": "Nome completo"
+    "fullName": "Nome completo",
+    "notesPlaceholderPersonal": "Qualsiasi cosa dovremmo sapere — metodo di pagamento preferito, riferimento per fatturazione, ecc."
   }
 }