VAT reverse charge checker for services
Reverse charge applies when an EU business sells services to a VAT-registered business in another member state: the invoice shows no VAT and the customer accounts for it. A UK business selling services to a business abroad generally charges no UK VAT. Pick where you and your client are to see which general rule applies.
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General rule
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How it is worked out
Reverse charge is a VAT rule for business-to-business services across a border: the supplier invoices without VAT, and the customer accounts for the VAT in its own country. In the EU it comes from Article 196 of the VAT Directive (2006/112/EC); the UK applies its own place-of-supply rules.
- EU business to a VAT-registered business in another member state: reverse charge (Article 196). No VAT on the invoice.
- EU business to a consumer in another member state: your own country’s VAT until your cross-border consumer sales pass €10,000 a year; above that, or once you use the One Stop Shop, the customer’s country’s rate, declared through OSS.
- EU business to a business outside the EU: the place of supply is where the customer is (Article 44), so no EU VAT.
- UK business to a business abroad: outside the scope of UK VAT (VAT Act 1994, s.7A). To a consumer abroad: UK VAT at 20% as a general rule, with the exceptions in Notice 741A.
- Same country: domestic VAT at the standard rate.
An invalid or missing VAT number means the reverse charge does not apply. The checker uses standard rates only and the general rules for services; reduced rates and special rules for land, events, transport and some electronic services are not covered.
ReckonOS applies these rules on each invoice, checks VAT numbers with VIES and HMRC, and prints the wording. EU VAT rules · UK VAT rules.
Estimates based on the rules for the European Union and the United Kingdom (services, general rules) as of November 2026. Check with your accountant. This tool gives an estimate, not tax, legal or financial advice. Sources: European Commission: persons liable for VAT (opens in a new tab); Council Directive 2006/112/EC (opens in a new tab); Your Europe: VAT rates (opens in a new tab); EU One Stop Shop (opens in a new tab); VAT Act 1994, s.7A (opens in a new tab); HMRC VAT Notice 741A (opens in a new tab).
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Questions
What is reverse charge?
Reverse charge is a VAT rule for business-to-business services across a border: the supplier invoices without VAT, and the customer accounts for the VAT in its own country. In the EU it comes from Article 196 of the VAT Directive (2006/112/EC); the UK applies its own place-of-supply rules.
What should a reverse-charge invoice say?
It shows no VAT, both parties’ VAT numbers, and a note that the customer accounts for the VAT, such as “Reverse charge: VAT to be accounted for by the customer (Article 196, Directive 2006/112/EC)”.
Does this checker cover goods?
No. It covers the general rules for services. Goods, and services such as those connected with land, events or transport, follow other rules.
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