Free Resources
Invoice Templates with Correct VAT Wording
Example invoices showing the correct VAT wording for each transaction type. Copy the wording directly into your invoices or use as a reference.
Template 1
Domestic Invoice
For clients in the same country as your business. Standard VAT applies.
Invoice Example
From
[Your Business Name]
[Your Address]
VAT: [Your VAT Number]
To
[Client Name]
[Client Address]
VAT: [Client VAT Number]
| Description | Amount |
|---|---|
| [Service description] | €1,000.00 |
No special wording required
For domestic B2B invoices, simply show the VAT rate and amount. No additional explanatory text needed.
Template 2
EU B2B Invoice (Reverse Charge)
For business clients in other EU countries with a valid VAT number.
Invoice Example
From
[Your Business Name]
[Your Address]
VAT: [Your VAT Number]
To
[Client Name]
[Client Address in other EU country]
VAT: [Client EU VAT Number]
| Description | Amount |
|---|---|
| [Service description] | €1,000.00 |
VAT reverse charge — The recipient is liable for VAT under Article 196 of Council Directive 2006/112/EC.
Common wording by language:
Article 226(11a) of the VAT Directive requires the words "Reverse charge" on the invoice. Citing Article 196 is common practice but not mandated by the Directive.
English
"VAT reverse charge — Article 196 Council Directive 2006/112/EC"
Dutch
"BTW verlegd"
German
"Steuerschuldnerschaft des Leistungsempfängers"
French
"Autoliquidation de la TVA"
Spanish
"Inversión del sujeto pasivo — Art. 84.Uno.2º LIVA"
Italian
"Inversione contabile — Art. 17 DPR 633/72"
Important
You must validate the client's VAT number via VIES before applying reverse charge. Keep proof of validation.
Doing this every month?
Invoxo adds the correct reverse charge wording automatically — including VIES validation and evidence.
Template 3
EU B2C Invoice
For consumer clients in other EU countries (no VAT number).
Invoice Example
From
[Your Business Name]
[Your Address]
VAT: [Your VAT Number]
To
[Client Name]
[Client Address in other EU country]
| Description | Amount |
|---|---|
| [Service description] | €1,000.00 |
VAT rules for B2C
For most services to EU consumers, charge your local VAT rate. For digital services, you may need to charge the customer's country rate via OSS.
Template 4
Non-EU Invoice
For clients outside the European Union (USA, UK, Switzerland, etc.).
Invoice Example
From
[Your Business Name]
[Your Address]
VAT: [Your VAT Number]
To
[Client Name]
[Client Address outside EU]
| Description | Amount |
|---|---|
| [Service description] | €1,000.00 |
Service outside the scope of EU VAT
Common wording by language:
These phrases reflect common practice. Check with your national tax authority for current requirements.
English
"Outside the scope of EU VAT"
Dutch (common practice)
"Buiten de werkingssfeer van de BTW"
The Belastingdienst does not prescribe wording for out-of-scope transactions. This is a common formulation.
German (common practice)
"Nicht steuerbare Leistung gemäß § 3a UStG"
§ 3a UStG is the correct provision for place-of-supply rules, but no official government source prescribes this specific annotation.
French
"TVA non applicable – art. 259-1 du CGI"
Spanish
"Operación no sujeta — Art. 69 LIVA"
Italian
"Fuori campo IVA — Art. 7-ter DPR 633/72"
Art. 7-ter applies to B2B services specifically. For B2C services to non-EU consumers, different provisions apply (Art. 7-sexies and Art. 7-septies DPR 633/72).
Not the same as reverse charge
Non-EU sales are "outside scope" — different from reverse charge. Don't use reverse charge wording for non-EU clients.
Template 5
Small Business Exemption Invoice
For businesses below the VAT registration threshold who are exempt from charging VAT.
Invoice Example
From
[Your Business Name]
[Your Address]
To
[Client Name]
[Client Address]
| Description | Amount |
|---|---|
| [Service description] | €1,000.00 |
VAT exempt under small business scheme
Common wording by country:
Verify the exact required wording with your national tax authority, as requirements may change.
Netherlands (KOR) — Threshold: €20,000 (common formulation — no exact wording prescribed)
"Op grond van de kleineondernemersregeling wordt geen BTW in rekening gebracht"
The Belastingdienst requires KOR participants to indicate their exemption on invoices but does not prescribe exact wording.
Germany (Kleinunternehmer) — Threshold: €25,000
"Gemäß § 19 Abs. 1 UStG wird keine Umsatzsteuer berechnet"
Belgium (Vrijstellingsregeling) — Threshold: €25,000
"Kleine onderneming onderworpen aan de vrijstellingsregeling van belasting. BTW niet toepasselijk."
This wording likely derives from Royal Decree No. 19 but the exact prescribed text could not be confirmed from finances.belgium.be. Verify with the Belgian tax authority.
Austria (Kleinunternehmer) — Threshold: €55,000 (from 1 January 2025) (common practice; verify with BMF)
"Umsatzsteuerbefreit gemäß § 6 Abs. 1 Z 27 UStG 1994"
No BMF source prescribes this exact invoice wording; this is common practice based on the statutory reference.
Italy (Regime Forfettario) — Threshold: €85,000
"Operazione effettuata in regime forfettario ai sensi dell'articolo 1, commi da 54 a 89, della Legge n. 190/2014 e successive modificazioni"
Checklist
Required Invoice Elements
Every EU invoice must include these elements, regardless of VAT treatment.
Always required
If VAT registered
Quick Reference
Domestic: Client in your country → Charge local VAT rate
EU B2B: Business in other EU country with VAT number → Reverse charge (0%)
EU B2C: Consumer in other EU country → Usually your local VAT rate
Non-EU: Client outside EU → No VAT (outside scope)
Small business: Below threshold → No VAT with exemption notice
Frequently asked questions
What text do I write on a reverse charge invoice? ⌄
Do I need to mention Article 196 on my invoice? ⌄
What is the correct VAT wording for invoicing a non-EU client? ⌄
What VAT text is required for Kleinunternehmer invoices? ⌄
Do I need my client's VAT number on a reverse charge invoice? ⌄
Disclaimer: Invoxo provides tooling to support common VAT workflows. For complex scenarios, confirm requirements with your accountant.
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