Reverse-Charge Invoice Generator: How to Invoice an EU Client Without Charging VAT

A reverse-charge invoice is a VAT invoice you send to a business in another EU country on which you charge €0 VAT, because the customer accounts for the VAT in their own country instead. To be valid, it must show both your and your client's VAT identification numbers and carry the words "reverse charge." You can create one free, with no signup, in the invoice editor — set the VAT to zero and add the reverse-charge note, and the PDF is ready in about two minutes.

Note: This page explains invoice format and is not tax advice. VAT rules differ by country and situation, and they change over time. Confirm your own obligations with a qualified accountant or your national tax authority before relying on the reverse charge.

What is a reverse-charge invoice?

A reverse-charge invoice is a cross-border VAT invoice where the responsibility for paying VAT shifts from the seller to the buyer. Instead of you adding VAT and collecting it, the invoice shows €0 VAT and a statement that the recipient must account for the tax. The European Commission describes it plainly: when you sell services to a business in another EU country, "you don't usually need to charge your customers VAT," because they pay it themselves at their own country's rate using the reverse-charge procedure (European Commission, 2026).

Why does this mechanism exist? It saves you from registering for VAT in every country you sell into. Without it, a freelancer in Spain billing a client in Germany might have to deal with German VAT directly. The reverse charge keeps the VAT accounting where the customer is, and keeps your invoice simple — provided you format it correctly.

When do you use the reverse charge for an EU client?

You use the reverse charge when you supply general B2B services to a VAT-registered business in another EU country. The trigger is the "place of supply" rule: for most business-to-business services, the place of taxation is the customer's location, not yours (European Commission, Place of taxation). Because the supply is taxed where the customer is, the customer is the one who accounts for the VAT.

Three conditions generally need to hold:

• Your customer is a business, not a private consumer.
• Your customer is in a different EU country from you.
• Your customer has a valid VAT identification number you can verify.

Miss any of these and the reverse charge may not apply. Selling to a consumer, selling within your own country, or selling to a business that can't give you a valid VAT number all change the treatment — which is exactly where an accountant's input is worth the cost.

Does a reverse-charge invoice charge VAT?

No. On a reverse-charge invoice you charge zero VAT. The total your client owes equals the net amount of your services, with no VAT added on top. The VAT doesn't disappear, though — your client self-assesses it in their own country and usually deducts the same amount on their VAT return, so for most B2B transactions it nets out. Your job is simply to make clear on the invoice that the reverse charge applies and that you've left the VAT to them.

What must a reverse-charge invoice include?

A reverse-charge invoice needs everything a normal full VAT invoice needs, plus two specifics: the explicit "reverse charge" wording, and your customer's VAT number alongside your own. The European Commission's invoicing rules set out the mandatory particulars of a full invoice (European Commission, VAT invoicing):

The single thing freelancers forget most is the wording. The Commission is specific: when the reverse charge applies, the invoice must include "the words 'reverse charge'" (European Commission, 2026). A common, safe phrasing is: "Reverse charge — VAT to be accounted for by the recipient." For the full list of standard fields every invoice needs, see the invoicing basics guide.

How do you create a reverse-charge invoice? (step by step)

You can build a compliant reverse-charge invoice in the free invoice editor in about two minutes — no account required. Here's the exact flow:

1. Open the editor. Go to the homepage; nothing to install or sign up for.
2. Add your details and VAT number. In the "From" section, fill in your business name and address, then put your VAT number in the Tax ID field (label it "VAT").
3. Add your client and their VAT number. In "Bill To," enter the client's name, address, and their VAT number in the recipient Tax ID field.
4. List your services. Add line items with description, quantity, and rate as you normally would.
5. Set VAT to zero. In the tax settings, set the VAT amount to 0 (use manual mode and enter 0, or a 0% rate) so no VAT is added to the total.
6. Add the reverse-charge note. In the Notes or Terms field, write: "Reverse charge — VAT to be accounted for by the recipient."
7. Download the PDF. Click Download. The invoice is generated entirely in your browser and saved to your device — nothing is uploaded.

How do you check your client's VAT number (VIES)?

Validate your client's VAT number in VIES, the EU's free VAT Information Exchange System, before you issue a reverse-charge invoice. You select the customer's member state, enter their number, and VIES confirms whether it's valid. For data-protection reasons the system won't return the company's name and address — it only confirms validity — so it's wise to keep a screenshot or note of each check in case of a tax control (European Commission, VIES). A valid customer VAT number is the key condition for treating the supply as a reverse charge.

Reverse-charge invoice vs a normal VAT invoice

The difference is small on paper but important in practice. A normal domestic VAT invoice adds tax; a reverse-charge invoice removes it and hands the obligation to the buyer.

Frequently asked questions