✦ EU VAT Directive 2006/112/EC · Article 196

Does reverse charge
apply to your invoice?

Instant VAT determination for cross-border B2B services across all 27 EU member states.

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✓ Reverse charge applies — invoice at 0% VAT Full guide →
27EU countries
702Country pair guides
0%VAT on B2B invoices
Art. 196Legal basis

How reverse charge works

Three steps. No VAT charged, no cash flow hit for your customer.

01

You invoice at 0%

As the EU supplier, you issue the invoice with 0% VAT. Include your customer's VAT number and cite Article 196 of EU VAT Directive 2006/112/EC.

02

Customer self-accounts

Your customer declares VAT at their local rate in their own VAT return — and simultaneously claims it back as input VAT. Net cost: zero.

03

You report in ESL

Report the supply in your EC Sales List (VIES return) as a service. File with your local tax authority monthly or quarterly.

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    Everything you need to invoice correctly

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    Legally accurate

    Based on EU VAT Directive 2006/112/EC and Article 196. Updated for current rates across all 27 member states.

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    Invoice wording

    Every guide includes the exact legal wording to put on your invoice — in English and the local language.

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    VAT number checker

    Verify your customer's VAT number via VIES before issuing a zero-rated invoice. Link to official source.

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    Freelancer & SaaS ready

    Covers digital services, SaaS subscriptions, consulting — all common B2B cross-border scenarios.

    702 country pair guides,
    all free

    Every EU supplier → buyer combination. Instant reverse charge determination with invoice checklist.

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