What reverse charge means
Under a reverse charge, the customer rather than the supplier accounts for the VAT on a supply. The supplier invoices without VAT and the customer declares it in its own VAT return.
According to the European Commission's Your Europe portal, a business that sells services to a business based in another EU country usually does not charge VAT: the customer pays the VAT at the rate of its own country under the reverse charge procedure. The supplier can still deduct the VAT on related expenses, and the Commission warns that there are several important exceptions. (source, verified 2026-10-11)
What to check before you invoice without VAT
- Your customer’s VAT number. Check it in the European Commission’s official VIES checker and keep a copy of the result with the invoice. Our format check catches typing errors first, but it is not a validity check.
- Whether the customer is a business. A missing or invalid VAT number is a reason to look closer.
- Whether a country-specific exception applies to your goods or service. Ask the tax authority or an adviser if unsure.
What the invoice must say
Under the EU-wide invoicing rules summarised by the European Commission, an invoice for a supply where the customer is liable for the VAT (reverse charge) must carry the words 'reverse charge'. The customer's VAT identification number must also be shown when the customer is liable for the tax. (source, verified 2026-10-11)
Limitations
This guide does not cover domestic reverse-charge schemes (for example for specific sectors) or supplies to private consumers. See OSS for e-commerce for sales to consumers.
Sources
- https://europa.eu/youreurope/business/finance-and-tax/vat/cross-border-vat/index_en.htm (verified 2026-10-11)
- https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en (verified 2026-10-11)
Information only, not tax advice.