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Reverse charge invoice wording

Updated 2026-10-12

When you sell to a VAT-registered business in another EU country, you usually don't charge VAT. Your customer pays it instead, under the reverse charge. Your invoice has to say so. Article 226 of the EU VAT Directive (2006/112/EC) requires the words "Reverse charge" on the invoice, and each country accepts the equivalent in its own language.

What to write

For services to an EU business (the general B2B rule, Article 196):

Reverse charge: VAT to be accounted for by the recipient (Article 196, Council Directive 2006/112/EC).

For goods shipped to an EU business in another member state (an intra-Community supply):

Intra-Community supply of goods, exempt from VAT (Article 138, Council Directive 2006/112/EC).

What else the invoice must show

• Your VAT number and your customer's VAT number, both with country prefixes. Your customer's number must be valid in VIES at the time of the sale. Check it here.
• VAT shown as 0, or no VAT line at all. Never charge your own country's VAT and also write "reverse charge".
• The usual invoice details: date, sequential number, both parties' names and addresses, description, quantity, net price.

Keep proof that you checked the customer's VAT number. A VIES consultation number is the strongest evidence if a tax auditor asks.

The wording in each language

English is accepted in most countries, but many businesses add the customer's language. These are the terms used on invoices:

Common mistakes

• Not checking the VAT number. If the customer's number is invalid, you should have charged VAT, and the tax office can ask you for it.
• Using the reverse charge for consumers. It only applies to businesses with a valid VAT number. Consumers pay VAT at the normal rate; see EU VAT rates.
• Forgetting the EC Sales List. Reverse-charge sales to other EU countries usually go on your recapitulative statement (EC Sales List) as well as your VAT return.

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