VAT Reverse Charge: 🇸🇮 Slovenia to 🇬🇷 Greece
Cross-border B2B services · Reverse charge mechanism · Article 196, EU VAT Directive 2006/112/EC
Invoice at 0% VAT
For B2B services from a VAT-registered business in Slovenia to a VAT-registered business in Greece, reverse charge applies. You do not charge 22% Slovenia VAT. The customer accounts for 24% Greece VAT locally.
Invoice checklist
- State your Slovenia VAT number (SIXXXXXXXXX)
- State the customer's Greece VAT number (ELXXXXXXXXX)
- Set VAT rate to 0% — do not charge 22%
- Add: "VAT reverse charge — Article 196, Directive 2006/112/EC"
- Report in your EC Sales List (ESL/VIES) as a service supply
- Verify the customer VAT number at VIES and keep the confirmation
Calculate for Slovenia → Greece
Enter the net invoice amount to see the breakdown:
Frequently Asked Questions
Common questions about VAT reverse charge for Slovenia to Greece services.
Yes. When a VAT-registered business in Slovenia supplies B2B services to a VAT-registered business in Greece, the reverse charge mechanism applies under Article 196 of EU VAT Directive 2006/112/EC. The Slovenia supplier invoices at 0% VAT, and the Greece customer self-accounts for VAT at their local rate of 24%.
If the customer is VAT-registered, put 0% VAT on the invoice. You must include the customer's Greece VAT number and the note: "VAT reverse charge — Article 196, Directive 2006/112/EC". Do not charge Slovenia VAT (22%) on cross-border B2B service invoices.
The standard VAT rate in Greece is 24%. When reverse charge applies, the Greece customer declares 24% VAT in their local VAT return and simultaneously deducts it as input VAT — so the net cash effect is zero for a fully VAT-registered business.
Yes. You must report cross-border B2B services in your EC Sales List (ESL), also known as VIES or Recapitulative Statement. Report these as services (not goods) using the customer's Greece VAT number. Filing frequency depends on Slovenia's local rules — typically monthly or quarterly.
If the customer in Greece does not have a VAT number, reverse charge does not apply. For B2C supplies or non-registered businesses, different rules apply. For most services, you would charge Slovenia VAT (22%). For digital/electronically supplied services, Greece VAT (24%) may apply via the EU One Stop Shop (OSS) scheme.
Verify the customer's VAT number using the EU VIES system at ec.europa.eu/taxation_customs/vies before issuing a zero-rated invoice. Greece VAT numbers start with the prefix "EL". Keep a record of the VIES confirmation for your audit trail.
Reverse charge under Article 196 applies to most B2B services where the place of supply is the customer's country. Some services have special rules — for example, services related to immovable property are taxed where the property is located, and short-term vehicle hire has specific rules. For standard professional, consulting, digital, and software services between Slovenia and Greece, reverse charge applies.
Your invoice must include: (1) Your Slovenia VAT number, (2) The customer's Greece VAT number, (3) 0% VAT / VAT amount: 0.00, and (4) The legal reference: "Reverse charge — Article 196, Council Directive 2006/112/EC". Some suppliers also add the Greece equivalent note in the local language.