What reverse charge means on an invoice
With the reverse charge, your customer accounts for the VAT instead of you. The invoice says so. The EU VAT Directive asks for, "where the customer is liable for the payment of the VAT, the mention ‘Reverse charge’" (Directive 2006/112/EC, art. 226(11a), consolidated version of 14.04.2025, last verified 23 October 2026).
Whether a sale falls under the reverse charge depends on the rules of the country where the VAT is due. This page covers what the invoice shows once it does.
What else the invoice shows
- Your customer's VAT number. Point (4) of article 226 asks for "the customer's VAT identification number … under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT".
- A seller from abroad may leave out the VAT figures. Under article 226a, a seller not established in the member state where the VAT is due "may omit the details referred to in points (8), (9) and (10) of Article 226 and instead indicate … the taxable amount of those goods or services".
- A full invoice, never a simplified one, in the cases article 220a(2) names, including a supply by a seller not established in that member state where "the person liable for the payment of VAT is the person to whom the goods or services are supplied".
The full list of what an invoice shows is on EU VAT invoice requirements.
When to issue it
For two cross-border cases the Directive sets the time limit itself: "For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs" (art. 222). For other supplies, each member state may set its own limit.
Adopted, applies later
From 1 July 2030, point (11a) gains a second mention for one case: "in the case of a supply of goods for which the customer is liable to pay VAT pursuant to Article 197, additionally the mention “triangular transaction”" (Directive (EU) 2025/516, last verified 23 October 2026).
Make one now
The generator above makes a VAT invoice template. For a reverse-charge sale, set the VAT rate of each line to 0, enter your customer's VAT number, and write "Reverse charge" in the notes, in the words your country's law uses. The tool does not decide whether the reverse charge applies; you and your accountant do.