VAT & GST
EU cross-border VAT invoices for goods and services
EU VAT treatment changes with the movement of goods, type of service, customer status and valid registrations. The invoice should record the result and the identifiers that support it.
Decision summary
- Separate goods from services before applying a rule.
- Validate EU VAT numbers for qualifying intra-EU B2B supplies.
- Consumer destination rules can require VAT in the customer's member state.
- Exports outside the EU need evidence even when VAT is not charged.
Goods sold to a VAT-registered business in another EU country
When goods are dispatched from one EU member state to a business in another and the customer has a valid EU VAT number, the supplier will commonly not charge local VAT under the intra-EU rules. The supplier should validate and record the customer number and retain transport evidence.
If the customer does not have a valid number, the default can change and supplier-country or destination rules may apply. Chain transactions, installed goods, call-off stock and marketplace arrangements need separate analysis.
- Supplier and customer VAT numbers
- Dispatch and destination evidence
- Net value and applicable non-charging reference
- Required recapitulative or local reporting outside the invoice
Services sold to an EU business
Under the general B2B rule, many services are taxed where the customer belongs. The supplier usually leaves VAT off and the customer accounts for it through the reverse charge.
Services connected with land, admission to events, passenger transport and other exceptions can produce a different place of supply. Classify the service before relying on the general rule.
Consumer sales can follow destination rules
For consumer goods sold at a distance within the EU, destination VAT and the One Stop Shop can become relevant. A shared threshold applies to certain intra-EU distance sales and telecommunications, broadcasting and electronic services, but business circumstances and establishment affect how it operates.
Consumer electronic services are generally taxed where the consumer is located. Keep the location evidence required by the applicable scheme and show the rate and VAT amount in a way the customer can understand.
Exports and customers outside the EU
Goods exported to a destination outside the EU are generally invoiced without EU VAT when the conditions are met. The invoice is only one part of the evidence: customs and transport records support the export.
Services to non-EU customers are often outside the supplier's local VAT charge under the general rules, but use-and-enjoyment and special-service provisions can alter the result.
Review point: Territories linked to EU member states do not all share the same VAT status. Confirm territorial scope rather than relying on the country name alone.
Common questions
Do I need the customer's EU VAT number on the invoice?
It is important for many intra-EU B2B treatments and can be mandatory on the invoice. Validate it and retain the result.
What is OSS?
The One Stop Shop lets eligible businesses report certain cross-border consumer VAT through one member state's portal instead of registering separately everywhere, subject to the scheme rules.
Is an export automatically zero VAT?
No. The movement, timing and documentary conditions must be satisfied. Keep customs and transport evidence supporting the export.
Primary sources
Use these current public sources to verify the treatment for your transaction.
- Cross-border VATEuropean Union — Your Europe
- Charging and deducting VAT — invoicing rulesEuropean Union — Your Europe