Invoicing a client in the EU

Do you supply a service to a business in another EU country? Then the client usually accounts for the VAT in their own country. You do not charge Belgian VAT on your invoice. This is called the reverse charge.

When does this apply?

Usually when all the conditions are met:

Your client is a business (not a private person) with a VAT number in another EU country.
You supply a service. Different rules apply to goods, so ask your accountant.
Your client is established in the other EU country.

Check your client’s VAT number beforehand, for example in the European Commission’s official VIES system. An invalid number may mean you still have to charge Belgian VAT.

What must the invoice say?

Your VAT number and your client’s VAT number.
The VAT rate 0%, with the statement that the VAT is reverse-charged. The usual text is: Reverse charge – Article 196, Directive 2006/112/EC.
The usual mandatory details: number, date, description and amount.

What do you do afterwards?

Services to a VAT-registered business in another EU country usually also have to be reported in the periodic listing of intra-Community services. Ask your accountant what applies to you.

How it works in Faktuno

On the invoice, choose Services to an EU business (reverse charge) under VAT treatment.
Your client’s VAT number is needed: Faktuno points it out if it is missing. If you add your client with that number, Faktuno looks up the name and address in VIES, the European Commission’s system.
Faktuno automatically puts the statement Reverse charge – Article 196, Directive 2006/112/EC on the invoice, with 0% VAT.
You send the invoice by email, or via Peppol if your client has a Peppol ID.
Always check your client’s VAT number yourself beforehand: a name found in VIES is a good sign, but not a guarantee.

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More help

This page explains the general rule. It is not tax advice for your specific situation.