Reverse Charge VAT Checker (EU B2B)
Find out who charges VAT on a cross-border sale in the EU — you, or your customer under the reverse charge — for goods and services, B2B and B2C, inside and outside the EU, with the invoice wording to use.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Choose where you and your customer are established.
- 2Choose goods or services and whether the customer is a VAT-registered business.
- 3See who accounts for VAT and what to write on the invoice.
Frequently asked questions
What must I check before applying the reverse charge?
That the customer's VAT number is valid (use VIES — see our EU VAT Number Validator), and keep proof. For goods, also keep proof the goods left your country.
Does the reverse charge apply to all services?
Most B2B services follow the general rule (taxed where the customer is). Exceptions include services related to land, passenger transport, event admission, restaurant services and short-term vehicle hire.
What about the UK?
Since Brexit the UK is outside the EU VAT area: sales of services to UK businesses are generally outside the scope of EU VAT (the UK customer reverse-charges), and goods are exports.