EU VAT guide
EU reverse charge examples
Use these examples to understand common reverse charge patterns before you verify the exact rule for a real invoice.
Example: EU B2B service
A German freelancer sells a consulting service to a VAT-registered French company. If the customer's French VAT number is valid and the place-of-supply rules point to the customer, the invoice may be issued without German VAT and with reverse charge wording.
Example: missing VAT number
A Spanish seller receives an order from a business customer in Italy, but the customer does not provide a valid VAT number. The seller should not assume reverse charge treatment only because the customer says they are a business.
What to keep in records
- Customer legal name, country, and VAT number.
- VIES check date and response where relevant.
- Invoice wording and reason VAT was not charged.
- Order, payment, refund, and correspondence records.
FAQ
Does reverse charge always apply to EU B2B sales?
No. It depends on the transaction type, countries, customer VAT status, and the relevant place-of-supply rules.
Can reverse charge apply without a VAT number?
Treat that carefully. For common EU cross-border B2B cases, a valid VAT number is usually central evidence before using reverse charge treatment.