Answer a few questions and find out whether to add VAT, apply the reverse charge, or invoice at 0% for goods, services and digital sales across the EU and beyond.
General guidance only, based on standard EU VAT rules. Special schemes, reduced rates and sector-specific exceptions (property, events, transport, restaurant/catering, second-hand margin schemes, etc.) are not covered. Always confirm with a qualified tax advisor.
Whether you add VAT depends on four things: what you sell (goods, services or digital services), where you and your customer are based, whether your customer is a business or a consumer, and whether both parties are VAT registered. The same sale can be taxed at your domestic rate, zero-rated, or fall outside VAT entirely depending on these factors.
When you sell to a VAT-registered business in another EU country, you usually invoice without VAT (0%) and your customer accounts for it in their own country. This is the reverse charge. It applies to most services and to intra-Community supplies of goods, but only when the buyer has a valid VAT number, which you should verify and quote on the invoice.
For consumers there is no reverse charge. You charge VAT: your own national rate for most services, and either your rate or the customer’s rate (via the One-Stop-Shop) for goods and digital services, depending on whether your EU-wide cross-border sales exceed EUR 10,000 per year.
Exports of goods outside the EU are zero-rated, and most services to non-EU customers are outside the scope of EU VAT. Import VAT, duties or a local tax registration may still apply in the destination country.
Standard rates used by this tool. Reduced rates apply to specific goods and services in every country.
For B2B sales to a VAT-registered business in another EU country you usually apply the reverse charge and invoice at 0%. For consumers you charge VAT: your own rate for services, and either your rate or the customer’s rate (via OSS) for goods and digital services depending on the EUR 10,000 threshold.
It shifts responsibility for VAT from seller to buyer. The seller invoices without VAT and adds the note “Reverse charge”; the VAT-registered buyer reports the VAT in their own country. It applies to most intra-EU B2B supplies.
Generally no EU VAT applies. Goods exported outside the EU are zero-rated (keep proof of export) and most services to non-EU customers are outside the scope of EU VAT. Import VAT, duties or local registration may apply in the destination country.
If your total cross-border sales of digital services and distance-sold goods to EU consumers stay under EUR 10,000 per year, you may charge your own domestic rate. Above that you charge the customer’s national rate and declare it through the One-Stop-Shop (OSS).