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Do I charge VAT to customers in other EU countries?

Updated 2026-10-12

If you are VAT-registered in an EU country and sell to a customer in another EU country, the answer depends mostly on one question: is the customer a business with a valid VAT number? This guide covers the general rules. Some goods and services (property, events, transport, cars) have special rules, so check with your accountant for those.

Customer is a business with a valid EU VAT number (B2B)

You normally don't charge VAT. The customer accounts for VAT in their own country under the reverse charge.

1. Get their VAT number and check it in VIES. Keep the proof, ideally a consultation number.
2. Invoice without VAT and add the reverse charge wording.
3. Report the sale on your VAT return and your EC Sales List.

If the number is invalid or the customer can't give one, treat them as a consumer and charge VAT.

Customer is a consumer (B2C)

• Below €10,000 a year of cross-border B2C sales of goods and digital services across the whole EU, you can charge your own country's VAT rate.
• Above €10,000, you charge the VAT rate of the customer's country, and you can report it all in one return through the One-Stop Shop (OSS) instead of registering in each country. See each country's rate in the EU VAT rates table.

Customer is outside the EU

Exports of goods are generally zero-rated if you can prove the goods left the EU. Many B2B services to non-EU businesses are outside the scope of EU VAT. UK customers have been non-EU since 2021, except that Northern Ireland follows EU rules for goods; see checking UK VAT numbers.

Quick decision table

Selling to many EU businesses? The bulk checker validates a whole customer list at once.

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