Which rules apply to a cross-border invoice?
Within the EU, invoicing rules come from the VAT Directive (2006/112/EC). For most B2B sales, the rules of your own country (the supplier's) apply, even when the customer is abroad. Article 226 sets the minimum list of details, and national laws add a few extras, such as the French late-payment wording or Belgium's register details. See invoicing international clients for the wider picture.
Article 226: required details
- The invoice date and a unique sequential number (see how to number invoices)
- Your VAT number
- Your customer's VAT number, required for reverse-charge services and intra-EU supplies of goods
- The full names and addresses of both parties
- The quantity and nature of goods, or the extent and nature of services
- The date of supply, if different from the invoice date
- The taxable amount per rate or exemption, unit prices excluding VAT, and any discounts
- The VAT rate and VAT amount, or the reason no VAT is charged
- The words "Reverse charge" when the customer accounts for the VAT, or a reference to the exemption for intra-EU goods
Goods vs services
| Situation | VAT on your invoice | Wording |
|---|---|---|
| B2B services (general rule, Art. 44) | None, the customer self-accounts | "Reverse charge" (Art. 196) |
| B2B goods shipped to another EU country | 0%, exempt | "Exempt intra-Community supply" (Art. 138) |
| B2C goods or digital services under OSS | The customer's country rate | Normal VAT invoice |
| Exceptions (e.g. land, events, passenger transport) | Often local VAT | Check the place-of-supply rule |
For cross-border goods and reverse-charge services, issue the invoice by the 15th day of the month after the supply. Both sales go in your EC Sales List (recapitulative statement).
Check the VAT number in VIES
Before you zero-rate or reverse-charge, check your customer's number in the European Commission's VIES database and keep the result. If the number is invalid, or the customer is a consumer, you normally have to charge VAT. Every EU VAT number starts with a country code: DE, FR, ES, IT, NL, IE, BE, PL and so on. Greece uses EL.
OSS for consumer sales
If you sell goods by distance or digital services to consumers in other EU countries and your total cross-border B2C sales exceed €10,000 a year, you charge the customer's country VAT rate. You declare it through the One Stop Shop (OSS) in your home country. Reverse charge does not apply to consumers.
Currency and the VAT amount
You may invoice in any currency. Under Article 230, any VAT that is payable must also be shown in the national currency of the country where the VAT is due, using the official exchange rate rules. On a reverse-charge invoice no VAT is payable, so a single currency is usually enough.
E-invoicing: will my PDF be accepted?
For now, most cross-border B2B invoices can still be a PDF. National e-invoicing mandates generally cover domestic sales between locally established businesses:
- Italy (SdI, since 2019), Belgium (Peppol, since January 2026) and Poland (KSeF, phased in from February 2026)
- Germany (receipt since 2025, issuing from 2027/2028), France (from September 2026/2027), Spain (planned from about 2027/2028)
Under the EU's ViDA package, structured e-invoicing and digital reporting become the norm for intra-EU B2B sales from 1 July 2030. Some customers already ask for Peppol invoices, so check before you send.
Worked example
A German developer bills a Dutch company (VAT-registered, number checked in VIES) for 60 hours at €85 (€5,100), a code review at €800 and 2 months of support at €250 (€500):
- Net total: €6,400.00
- VAT: €0.00, reverse charge
- Total payable: €6,400.00
The Dutch client declares 21% Dutch VAT (€1,344) in their own return and, if fully taxable, deducts it again in the same return.
Common mistakes
- Leaving out the customer's VAT number or the reverse-charge wording
- Charging your own country's VAT to an EU business
- Applying reverse charge to consumers
- Not checking the number in VIES
- Correcting by editing rather than with a credit note
How to use this EU VAT invoice template
- Open the invoice generator or choose from the invoice templates.
- Enter your VAT number and your customer's VAT number in the two Tax ID fields.
- Keep VAT at 0% and the reverse-charge note, or change the wording to "Exempt intra-Community supply" for goods.
- Under Customize, switch the document language to the customer's language if they prefer, then download the PDF.
Billing a UK client? Use the UK VAT invoice template. To check rates, try the VAT calculator.
This page is general information, not tax advice. National rules differ, so check with your tax authority or an adviser.
Frequently asked questions
Do I charge VAT to a business in another EU country?
For most services and for goods shipped to another EU country, no, if the customer gives you a valid VAT number. You invoice without VAT and add "Reverse charge" for services or "Exempt intra-Community supply" for goods.
Which VAT numbers must be on a cross-border invoice?
Both yours and your customer's. Check the customer's number in VIES before you invoice and keep proof of the check.
Whose invoicing rules apply, mine or my customer's?
For reverse-charge services and intra-EU supplies of goods, your own country's rules apply. If you charge VAT that is due in another country, that country's invoicing rules usually apply instead.
When must I issue a cross-border invoice?
By the 15th day of the month after the supply, for intra-EU goods and reverse-charge services.
Is a PDF invoice accepted for intra-EU sales?
Generally yes today. Mandatory e-invoicing for intra-EU B2B transactions arrives with ViDA on 1 July 2030, although some customers already ask for Peppol invoices.
