EU VAT guide

VAT invoice wording examples

Use these examples as neutral starting points, then adapt the wording to the country, language, transaction, and adviser guidance.

Reverse charge

  • Reverse charge - VAT to be accounted for by the recipient.
  • VAT reverse charged under the applicable place-of-supply rules.
  • Customer liable for VAT under reverse charge procedure.

Domestic VAT charged

  • VAT charged at the applicable local VAT rate.
  • VAT included in the invoice total where required.
  • Reduced rate applied; product or service category should be retained in records.

OSS and outside-scope notes

  • VAT charged under OSS rules for a B2C sale to the customer country.
  • Outside the scope of EU VAT; transaction evidence retained.
  • Exempt transaction; exemption basis should be verified for the country and supply type.

FAQ

Can I copy these notes directly?

Use them as starting points only. Local language, country rules, and transaction facts can require different wording.

Is 'reverse charge' enough?

Often the phrase is required, but invoice rules can also require customer VAT number, supplier details, dates, invoice number, and transaction details.

Official sources