Do I need to charge VAT to a client in another EU country?

No, in B2B services with valid VAT IDs on both sides, you reverse-charge. You issue the invoice without VAT and the client self-accounts for it. You must verify the client's VAT ID on VIES and add the reverse-charge legal note.

What's the exact wording I need on the invoice?

Common acceptable wording is: "Reverse charge — Article 196 of Council Directive 2006/112/EC". National-language equivalents are also accepted by EU member states.

Does the reverse charge apply to non-EU clients?

No. For clients established outside the EU, the transaction is outside the scope of EU VAT — a different mechanism. You still don't charge VAT, but the note on the invoice is different (e.g. "Outside the scope of EU VAT").

What happens if I forget the legal note?

The invoice is incomplete and the client can refuse it. You'll need to reissue with the note added. Some tax authorities also fine the seller for an incomplete VAT invoice.

Do I still need to report the sale on my VAT return?

Yes. You report the net amount in the intra-EU services box and file an EC Sales List naming the client and the amount. The reverse charge skips the VAT payment, not the reporting.

What if the client's VAT ID is invalid on VIES?

Treat the transaction as B2C and charge your own country's VAT. If you reverse-charge to an invalid VAT ID, you become liable for the missing VAT yourself.

VAT Reverse Charge Explained for Freelancers (2026)

When you invoice an EU business client across borders, you usually don't charge VAT — they self-account for it via the reverse charge. Here's exactly when it applies, what to write on the invoice, and the traps that get freelancers fined.