About this calculator

How-to: enter the net invoice amount and pick the supply type. For most B2B intra-EU services (Article 44 place-of-supply rule) and goods supplied to a VAT-registered buyer in another Member State, the supplier issues a zero-rated invoice with the note 'Reverse charge — Article 196 Directive 2006/112/EC' and the buyer self-accounts VAT at their local rate. Buyer books output + input VAT simultaneously — net cash effect zero if fully deductible.

Frequently asked questions

When does reverse charge apply?

Primarily for B2B cross-border services under Art. 44/196 of Directive 2006/112/EC, intra-Community supplies of goods (0% + VIES), and specific domestic sectors like construction, scrap metal and mobile phones (Art. 199).

Do I need to validate the buyer's VAT ID?

Yes. Check VIES before zero-rating and keep the confirmation. Without a valid VAT ID you must charge domestic VAT.

What about UK after Brexit?

UK-EU B2B services now use the standard place-of-supply rules but reverse charge still applies from the buyer's perspective; goods are subject to import VAT + customs.

What does the EU VAT Reverse Charge Calculator do?

Determine whether a B2B intra-EU or cross-border supply falls under the reverse-charge mechanism, and produce the correct invoice figures for both supplier and buyer. How-to: enter the net invoice amount and pick the supply type. For most B2B intra-EU services (Article 44 place-of-supply rule) and goods supplied to a VAT-registered buyer in another Member State, the supplier issues a zero-rated invoice with the note 'Reverse charge — Article 196 Directive 2006/112/EC' and the buyer self-accounts VAT at their local rate. Buyer books output + input VAT simultaneously — net cash effect zero if fully deductible.

Is the EU VAT Reverse Charge Calculator free to use?

Yes. Every calculator on Calcurly.com is free, works in your browser without sign-up, and can be embedded on your own website.

How accurate is the EU VAT Reverse Charge Calculator?

Results are calculated in real time using industry-standard formulas. Treat the output as a well-informed estimate — always cross-check with local regulations, product datasheets, or a qualified eu vat professional before committing to a purchase or a job.

What inputs does the EU VAT Reverse Charge Calculator need?

Enter values for: Net invoice amount, Currency, Buyer country VAT rate (%), Supply type, Buyer input VAT deductible?. Sensible defaults are pre-filled where possible so you can start with a single change.

Can I embed the EU VAT Reverse Charge Calculator on my own website?

Yes — copy the iframe snippet at the bottom of this page, or use the Embed Generator to customise the size. The embedded version stays in sync with the live calculator on Calcurly.com.