EU VAT reverse charge on cross-border B2B services: what to put on the invoice and what to report

Last updated 21 Oct 2026 · India

Short answer. When an EU business supplies services to a business customer in another EU country, the place of supply is usually the customer's country (Article 44 of the VAT Directive) and the customer accounts for the VAT (Article 196). Your invoice shows no VAT, both VAT numbers and the words "Reverse charge" (Article 226(11a)), is issued by the 15th of the following month (Article 222), and the supply goes on your EC Sales List (recapitulative statement, Article 262).

Invoice must show

Your VAT number and the customer's VAT number
No VAT charged, with the mention "Reverse charge"
Date, sequential number, description, quantity and net amount
Issued no later than the 15th of the month after the supply

When the general B2B rule does not apply

Service	Place of supply
Services connected with land/property	Where the property is (Article 47)
Passenger transport	Where the transport takes place
Admission to events	Where the event takes place
Restaurant and short-term car hire	Special rules

Common mistakes

Not checking the customer's VAT number in VIES. Without a valid number, the customer may be treated as a consumer.
Charging your own country's VAT "to be safe". The customer cannot reclaim it, and you must correct the invoice.
Leaving the supply off the EC Sales List. Tax offices match the lists across countries.
Mixing up B2C digital services, which follow OSS rules instead.

Checklist

Customer is a business, VAT number valid in VIES (save proof)
No special place-of-supply rule
Invoice says "Reverse charge", no VAT, both VAT numbers
Issued by the 15th of next month
Included in the EC Sales List and VAT return

Frequently asked questions

What should a reverse charge invoice say?

It should show no VAT, the supplier's and customer's VAT numbers, and the mention "Reverse charge" (Article 226(11a) of the VAT Directive).

Who pays VAT on cross-border B2B services in the EU?

Under the general rule, the business customer accounts for the VAT in its own country (Articles 44 and 196).

When must the invoice be issued?

No later than the 15th day of the month following the supply for these intra-EU reverse-charge services (Article 222).

Do reverse-charge services go on the EC Sales List?

Yes, cross-border B2B services covered by Article 196 are reported in the recapitulative statement (Article 262).

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 21 Oct 2026.

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