Elsewhere in the EU — reverse charge and reporting
The same pattern applies to all of them: no VAT, reverse-charge note, recapitulative statement. What differs is what the destination additionally demands of its own businesses — and whether that reaches you.
| Country | Standard rate | E-invoicing mandate there |
|---|---|---|
| Germany | 19 % | XRechnung / ZUGFeRD (from 2025) — does not bind you |
| Austria | 20 % | none |
| Italy | 22 % | FatturaPA (SdI) — does not bind you |
| France | 20 % | Factur-X / UBL / CII über eine zugelassene Plattform (from 2026) — does not bind you |
| Belgium | 21 % | Peppol BIS (from 2026) — does not bind you |
| Poland | 23 % | KSeF (from 2026) — does not bind you |
| Spain | 21 % | Facturae / UBL / CII (Ley 18/2022, RD 238/2026) (from 2026) — does not bind you |
| Slovakia | 23 % | yes (from 2027) — does not bind you |
| Hungary | 27 % | none |
| Slovenia | 22 % | yes (from 2028) — does not bind you |
| Netherlands | 21 % | The EU standard case: reverse charge, EC Sales List, no B2B e-invoicing mandate and none announced. Nothing distinguishes it from the general EU answer. |
| Czechia | 21 % | The EU standard case with no e-invoicing mandate. The one specific: Billy cannot issue an invoice in Czech koruna. |
The Netherlands and Czechia deliberately have no page of their own: for VAT they are the plain EU standard case, and a page that differs only in its heading helps nobody.
Third countries — no reverse charge, no reporting
Outside the EU the mechanism does not apply. You will usually still invoice without VAT, but the reason on the invoice is different — and there is no recapitulative statement.
Frequently asked questions
- Do I charge VAT when invoicing elsewhere in the EU?
- To a business with a valid VAT ID: no. The liability shifts to the recipient (§ 3a Abs. 2 with § 14a Abs. 1 UStG in Germany, § 3a Abs. 6 UStG 1994 with Art. 196 of the VAT Directive in Austria). The invoice carries the reverse-charge note and both VAT IDs. This never applies to private customers.
- How is this different from § 13b UStG?
- § 13b is the DOMESTIC reverse charge — construction work, subcontractors and the like inside Germany. For a supply to a business in another EU country the basis is § 14a Abs. 1 UStG. The two are constantly confused.
- Does the destination’s e-invoicing mandate apply to me?
- Almost never. The mandates in Italy, France, Belgium, Poland and Spain bind businesses established there — not foreign suppliers without a fixed establishment. Your customer does something in their system; you send a normal invoice. Each country page says who the duty binds.
- Do I have to file a recapitulative statement?
- For EU supplies yes, with your customer’s VAT ID and the net amount — by the 25th day after the reporting period in Germany, by the end of the following month in Austria. For third countries it does not apply at all.