EU VAT Compliant
EU VAT Invoice Generator
Generate EU VAT invoices with automatic reverse charge for cross-border B2B transactions. All 27 EU member states, PDF in 60 seconds. No signup required.
Select different EU countries for your business and client — reverse charge is applied automatically.
What is EU VAT and who needs to charge it?
Value Added Tax (VAT) is a consumption tax applied at each stage of the supply chain in the European Union. For freelancers and service businesses, it is typically charged on the final invoice sent to the customer. All 27 EU member states have their own standard VAT rate — ranging from Luxembourg's 17% to Hungary's 27% — and these rates apply to domestic sales (where both parties are in the same country).
Freelancers and businesses must register for VAT once their annual turnover exceeds their country's registration threshold. In France, the threshold is €37,500 for services; in Germany it is €22,000; in the Netherlands €20,000. Below these thresholds, many freelancers operate as exempt small businesses (auto-entrepreneur in France, Kleinunternehmer in Germany, KOR in the Netherlands) and issue invoices without VAT.
Once registered for VAT, you must add the correct rate to every domestic invoice, submit regular VAT returns to your national tax authority, and handle cross-border EU transactions according to the reverse charge rules described below. Failing to apply VAT correctly — even in good faith — can result in penalties, back-payments, and interest charges.
EU reverse charge VAT: a complete guide
When you provide services to a VAT-registered business in another EU member state, the standard VAT rules are reversed under Article 196 of the EU VAT Directive. Instead of you (the supplier) charging and remitting VAT, the responsibility shifts to your client (the recipient). This mechanism is called the "reverse charge."
As the supplier under reverse charge, you issue the invoice with a 0% VAT rate on all line items. You must verify that your client is VAT-registered in their EU country using the EU VIES (VAT Information Exchange System) at ec.europa.eu/vies before applying reverse charge — if they are not VAT-registered, standard VAT applies.
The invoice must explicitly state that reverse charge applies. The standard wording is: "Reverse charge — VAT to be accounted for by the recipient (Article 196 Council Directive 2006/112/EC)". Some freelancers include the equivalent wording in their client's language as well. Invoicey adds this text automatically to the notes field when reverse charge is detected.
From a cash flow perspective, reverse charge is beneficial for suppliers — you don't collect VAT from your client, so there's no need to remit it to your tax authority. You still need to report the transaction on your VAT return in the "zero-rated supplies" section and include it in your EC Sales List (ESL) or recapitulative statement if required by your country.
Reverse charge applies when all four conditions are met:
- ✓The supplier is a VAT-registered business in an EU member state
- ✓The customer is a VAT-registered business in a different EU member state
- ✓The supply is a service (or specific goods under Article 196)
- ✓The customer has provided a valid EU VAT number
Standard VAT rates across all 27 EU member states
The following table shows the standard VAT rate for each EU member state. These rates apply to domestic B2B and B2C sales. For cross-border B2B sales to a VAT-registered customer in a different EU country, reverse charge applies and the effective rate is 0%.
Rates as of 2025. Invoicey is kept up to date with EU tax authority changes.
Country-specific EU VAT invoice requirements
Beyond the standard EU VAT Directive rules, each member state has additional requirements for invoice format and content.
France (TVA)
French invoices must include the supplier's SIREN/SIRET number. Auto-entrepreneurs below the TVA threshold must include "TVA non applicable, art. 293 B du CGI". Registered businesses apply 20% TVA for domestic sales. French law also requires the invoice to state the payment due date and any late payment penalty rate (typically the ECB rate + 10 percentage points or a minimum of €40 fixed fee for B2B).
Germany (Umsatzsteuer / MwSt)
German invoices must include the Steuernummer or Umsatzsteuer-Identifikationsnummer. Kleinunternehmer add "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" and must not show a VAT amount. Standard MwSt is 19%, reduced rate 7%. All B2B invoices over €150 must show unit prices.
Netherlands (BTW)
Dutch invoices must show the BTW-nummer in the format NL000000000B00. KOR participants write "BTW-vrijgesteld o.g.v. de Kleineondernemersregeling". Standard BTW is 21%, reduced rate 9%.
Belgium (TVA / BTW)
Belgian invoices must include the VAT number in BE format. Standard rate is 21%. Belgian law requires invoice language to match the recipient's region (French in Wallonia, Dutch in Flanders, either in Brussels).
Frequently Asked Questions
What is EU VAT reverse charge?
EU VAT reverse charge is a mechanism for cross-border B2B transactions within the EU. Instead of the seller charging VAT, the responsibility is reversed to the buyer. The seller issues an invoice with 0% VAT and adds the required legal wording. The buyer then accounts for the VAT in their country.
When does reverse charge apply?
Reverse charge applies when both the supplier and customer are VAT-registered businesses in different EU member states and the supply is a service or specific goods covered by Article 196 of the EU VAT Directive. It does not apply for B2C sales, same-country transactions, or sales outside the EU.
What must an EU VAT invoice include?
A valid EU VAT invoice must include: date of issue; sequential invoice number; your VAT number; client's VAT number (B2B); full names and addresses; service descriptions; taxable amount per VAT rate; VAT rate and amount; total amount. For reverse charge, the words 'Reverse charge' must appear.
Can I generate reverse charge invoices for free?
Yes. Invoicey detects reverse charge automatically when you select different EU countries for yourself and your client. It applies 0% VAT and adds the required legal wording at no charge — no signup required.
Do I need my client's VAT number for reverse charge?
Yes. You should verify your client's EU VAT number via the EU VIES system before applying reverse charge. Without a valid VAT number you may not be able to prove the client is a taxable person and could be liable for the VAT yourself.