Reverse charge
Reverse charge invoice: wording and required details
When you work for a business in another EU country, you usually don’t charge German VAT – your client accounts for it in their country. For that to work, the invoice needs specific wording, both VAT IDs and has a short deadline. Here’s everything you need.
Start right away: the Invoice Generator is already set to reverse charge – no VAT, required wording and a check for both VAT IDs.
Write a reverse charge invoiceThe short version
- Don’t charge German VAT – net amounts only.
- Add the note “Reverse charge” (in German: “Steuerschuldnerschaft des Leistungsempfängers”).
- Include your VAT ID and your client’s VAT ID – check the client’s number first.
- For EU services, invoice by the 15th of the following month and report the sale in the EC Sales List.
When does reverse charge apply?
| Case | Rule |
|---|---|
| Services to a business in another EU country (design, development, consulting …) | Place of supply is the client’s country (§ 3a (2) UStG); the client owes the VAT – reverse charge. |
| Certain domestic services under § 13b UStG, e.g. construction work for construction companies or building cleaning | Reverse charge as well, with the same note. |
| Services to a business outside the EU (Switzerland, USA …) | Not taxable in Germany; add a note such as “Not taxable in Germany”. No EC Sales List. |
| Services to consumers in other EU countries | No reverse charge – usually German VAT (exceptions e.g. for digital services). |
Required details on a reverse charge invoice
- all regular mandatory details – see how to write an invoice,
- your VAT ID (a tax number is not enough here),
- your client’s VAT ID,
- the net amount with no VAT shown,
- the note “Steuerschuldnerschaft des Leistungsempfängers” (§ 14a (5) UStG). German tax authorities also accept the equivalent wording in the client’s language, such as “Reverse charge” in English.
Check your client’s VAT ID via the German Federal Central Tax Office’s confirmation service or the EU’s VIES system, and keep the confirmation.
Required wording, both VAT IDs and an English invoice in one click – in the Invoice Generator.
Step by step in the Invoice Generator
- Choose “Reverse charge” in the Invoice Generator – the link already does this.
- Enter your VAT ID and the client’s VAT ID; the checklist flags missing numbers.
- Set the invoice language to English – the note then appears in English with the German term.
- Enter net line items and save as PDF or ZUGFeRD.
Deadlines and EC Sales List
- Invoice: for services to businesses in other EU countries by the 15th of the month after the service (§ 14a (1) UStG).
- VAT return: report the sale as a non-taxable service.
- EC Sales List (Zusammenfassende Meldung): for EU services usually quarterly by the 25th day after the quarter, with each client’s VAT ID and the total amount.
Write your reverse charge invoice
No VAT, required wording, both VAT IDs, in English or German – as PDF, ZUGFeRD or XRechnung. Free, no sign-up.
Frequently asked questions
What wording does a reverse charge invoice need?
“Steuerschuldnerschaft des Leistungsempfängers” (§ 14a (5) UStG). The equivalent wording in the client’s language, such as “Reverse charge”, is also accepted.
Do I need a VAT ID for reverse charge?
Yes. For services to businesses in other EU countries, both your VAT ID and your client’s belong on the invoice. A tax number is not enough.
When must the reverse charge invoice be issued?
For services to businesses in other EU countries by the 15th of the month following the service.
Does reverse charge apply to clients in Switzerland or the USA?
Not in the EU sense. Services to businesses outside the EU are usually not taxable in Germany; the invoice carries a note to that effect and no EC Sales List is needed.
How do I check my client’s VAT ID?
Via the confirmation service of the German Federal Central Tax Office (eVatR) or the EU’s VIES system.
Can Kleinunternehmer use reverse charge?
Kleinunternehmer don’t charge VAT and use the § 19 UStG note. Cross-border work may still require a VAT ID – discuss this with a tax advisor.
Note: This guide reflects German rules as of October 2026 and is not tax advice. For individual cases – cross-border business or borderline small-business situations – ask a tax advisor.
Sources
- § 13b UStG – recipient as tax debtor (German), gesetze-im-internet.de.
- § 14a UStG – additional invoicing obligations (German), gesetze-im-internet.de.
- VIES – VAT number validation, European Commission.