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Reverse charge invoice wording generator

For B2B services to a VAT-registered client in another EU country. Generates the mandatory Reverse charge mention (Article 226(11a)) with an Article 196 reference, in English plus the wording used in the German, French, Spanish, Italian and Dutch versions of the EU VAT Directive.

Languages

Tip: tick the client's language too. If the client's language is one of these, it is suggested automatically.

Nothing you type leaves your device. Planning aid only, not tax or legal advice. Last checked .

When the reverse charge applies to your services

Under the general rule for business-to-business services (Article 44 of the VAT Directive), the place of supply is where the customer is established. When you, the supplier, are not established in that country, Article 196 makes the customer liable to pay the VAT. You invoice the net amount with no VAT, and the client self-accounts for VAT in their own return (and usually deducts it at the same time).

All of these normally need to be true:

  • You are a business (taxable person) established in one EU country.
  • Your client is a business established in a different EU country, with a valid VAT number (check it with the format checker and VIES).
  • The service falls under the general B2B rule (most consulting, design, software, marketing, writing and translation services do; property-related services, event admissions, catering and passenger transport do not).

After invoicing: reporting

Reverse-charge services to other EU countries are usually reported in your VAT return (as a separate figure) and in the recapitulative statement, often called the EC Sales List (Article 262). Filing frequency, box numbers and deadlines are national: check locally.

About the translations

The non-English mentions are taken from the official German, French, Spanish, Italian and Dutch language versions of Council Directive 2010/45/EU, which introduced the mandatory mention in Article 226(11a). National laws sometimes use slightly different wording; if your tax authority prescribes specific text, use that.

FAQ

What exactly must the invoice say?
Article 226(11a) of the VAT Directive requires the mention "Reverse charge" when the customer is liable for the VAT. Each language version of the Directive uses its own term (e.g. "Autoliquidation" in French, "Steuerschuldnerschaft des Leistungsempfängers" in German). Adding a reference to Article 196 is common practice and helps the client's bookkeeper, but the mention itself is the key requirement. Your country may require additional wording; check locally.
Which language should I use?
Invoices are generally issued in a language accepted by your own tax authority (some countries allow any language, others may request a translation). Many freelancers print the English mention plus the mention in the client's language. That is what the multi-language option here is for.
Does reverse charge apply to every service sold to an EU business?
It applies to most services covered by the general B2B rule (Article 44), where the customer is a taxable person in another member state. Exceptions include services connected with immovable property (Art. 47), passenger transport (Art. 48), admission to events (Art. 53), restaurant and catering (Art. 55) and short-term hire of means of transport (Art. 56). For those, different rules apply.
What else goes on a reverse-charge invoice?
Your VAT number, the customer's VAT number, full names and addresses, a sequential invoice number, issue date, date of supply (if different), description of the service, net amount, and VAT shown as 0 or "not charged". See the Article 226 checklist.
Is there a deadline for issuing the invoice?
For services taxed under the reverse charge in another member state, Article 222 of the VAT Directive requires the invoice no later than the 15th day of the month following the month in which the service was performed (the chargeable event).
I am not VAT registered. Can I still use this?
If you use a small-business exemption, you may still need a VAT number for cross-border B2B services in many countries, and your invoice must show the exemption wording your country requires. Ask your tax authority before invoicing EU business clients. See the SME scheme guide.

Sources (official)

Last checked: . General information, not tax or legal advice. Rules and national details change: check locally with your tax authority or an accountant.