Reverse charge invoice

Selling services to a business in another EU country? The customer accounts for the VAT — your invoice just has to say so correctly.

What a reverse charge invoice needs

Your VAT number and your customer's VAT number.
No VAT charged on the lines (0 %, category “reverse charge”).
The note “Reverse charge – Art. 196 VAT Directive” (or the national equivalent).

Choose the Reverse charge 0% rate on the items and the legal note is added automatically. For goods shipped to a business in another EU country, use Intra-EU supply 0% instead, which adds the Art. 138 exemption note. For the UK's domestic reverse charge, the HMRC wording is used when your business country is the United Kingdom.

Always check the customer's VAT number in the EU's VIES service before invoicing without VAT.

Private by design

There is no account and no server behind this invoice generator. Your business details, clients, products and invoices are stored in your browser's own database (IndexedDB) and never uploaded. The PDF is built on your device. That also means nobody else has a copy — download a backup from Settings → Backup now and then, and keep it with your accounting files.

Frequently asked questions

Do I still report reverse charge sales?

Usually yes — in your VAT return and, in the EU, in the recapitulative statement (EC Sales List). Check with your accountant.

What if my customer is a consumer?

Reverse charge only applies to business customers. Sales to consumers in other EU countries normally use the customer country’s VAT rate (OSS).