EU, abroad & reverse charge · 5.2

How do I invoice a company in the EU?

Short answer

If your GmbH provides a service to a company in another EU country, you issue the invoice without German Umsatzsteuer (VAT). Your customer taxes the service in their own country. In return, the invoice must include both VAT IDs and a mandatory note.

Key points

Verify your customer's USt-IdNr. (VAT ID) in advance. It proves that they are an entrepreneur.
In addition to the standard mandatory details, the invoice must include:
your VAT ID and your customer's VAT ID
the note "Steuerschuldnerschaft des Leistungsempfängers" (or "Reverse Charge")
net amount without VAT
You must issue the invoice by the 15th of the following month.
You report the revenue in the Voranmeldung (advance VAT return) and additionally in the Zusammenfassende Meldung (EC sales list).

There are exceptions, for example for services related to real estate or for on-site events.

Legal basis

§ 3a Abs. 2 UStG§ 14a Abs. 1 und 5 UStG§ 18a UStG

Continue

Next video: How do I invoice customers outside the EU?
Related: How do I check a VAT ID?
Related: What is the Zusammenfassende Meldung?

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