EU Reverse Charge Invoice Generator
Create compliant reverse charge invoices for cross-border B2B services within the European Union. No VAT charged -- the tax liability shifts to the buyer.
What is the reverse charge mechanism?
The reverse charge mechanism (Article 196 of EU VAT Directive 2006/112/EC) shifts the obligation to account for VAT from the supplier to the buyer. When a business in one EU country provides services to a VAT-registered business in another EU country, the supplier issues an invoice without VAT. The buyer then self-assesses and reports the VAT in their own country.
This prevents suppliers from having to register for VAT in every EU country where they have clients. It simplifies cross-border trade while ensuring VAT is properly collected in the country of consumption.
A reverse charge invoice looks like a standard invoice but with zero VAT and a mandatory legal statement indicating that the reverse charge applies. Both parties must include the transaction in their EC Sales List / Intrastat reporting where applicable.
When does reverse charge apply?
What must a reverse charge invoice include?
- --All standard invoice fields (number, dates, parties, descriptions, amounts)
- --Both parties' VAT identification numbers (supplier's and buyer's EU VAT IDs)
- --No VAT amount -- the invoice total equals the net amount
- --A reverse charge statement referencing Article 196 of the EU VAT Directive, ideally in both the supplier's and buyer's language
Create a reverse charge invoice now
Pre-set to reverse charge mode. Just fill in your details and download the PDF. Free, no signup.
Reverse charge legal text by country
Each EU country requires the reverse charge statement in its local language. Our generator automatically includes the correct text based on your country. Here are the statements for each supported country:
Slovakia (Slovensko)
Prenesenie daňovej povinnosti podľa § 69 ods. 12 zákona č. 222/2004 Z. z. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Germany (Deutschland)
Steuerschuldnerschaft des Leistungsempfängers gemäß § 13b UStG. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Austria (Österreich)
Übergang der Steuerschuld gemäß Art. 196 der Richtlinie 2006/112/EG. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Netherlands (Nederland)
BTW verlegd naar de afnemer op grond van art. 12 lid 2 Wet OB 1968. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Poland (Polska)
Odwrotne obciążenie – art. 28b ustawy o VAT. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Czech Republic (Česká republika)
Daň odvede zákazník podle § 9 odst. 1 zákona č. 235/2004 Sb. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
France (France)
Autoliquidation de la TVA par le preneur – article 283-2 du CGI. / Reverse charge – Article 196 EU VAT Directive 2006/112/EC. VAT to be accounted for by the recipient.
Frequently asked questions about reverse charge
Do I need to be VAT-registered to issue a reverse charge invoice?
It depends on your country. In many EU countries, you need at least an intra-community VAT ID to supply services cross-border. Some countries (like Germany) allow Kleinunternehmer to apply for a VAT ID specifically for intra-community transactions without full VAT registration. Check your local tax authority for specifics.
What if my client doesn't have a valid VAT ID?
If the buyer is not VAT-registered or does not have a valid EU VAT ID, reverse charge does not apply. You would need to charge VAT at your country's rate (for most B2C services) or potentially register for VAT in the buyer's country. Always verify the buyer's VAT ID through the VIES system.
Does reverse charge apply to goods as well as services?
For physical goods shipped cross-border within the EU, the mechanism is called “intra-community supply” rather than reverse charge, though the effect is similar (zero-rated supply). The seller must have proof of transport. For services, the standard reverse charge under Article 196 applies to most B2B services.
How does our generator detect reverse charge automatically?
When you enter your country and your client's country, and they differ (both being EU countries), and the client has a VAT ID entered, our generator automatically switches to reverse charge mode. It adds the correct legal text in both languages and sets VAT to 0%. You can always override this manually.
Country-specific invoice guides
Learn about invoicing requirements for each EU country.
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