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Wording for reverse charge invoices

Wording for reverse charge invoices

Hello my company is VAT registered in a number of EU countries and we're looking to check the wording we use on the invoices indicating we are using the reverse charge mechanism is correct. I've used HMRC for the UK but can anyone point me in the right direction for the other EU countries? Thanks


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06th Feb 2013 19:15

If you quote 'Article 44 VAT Directive 200/112/EC' that will be sufficient for all tax authorities in the EU if it is a supply of services B2B where the recipient is to account for the VAT

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By jeh
07th Feb 2013 17:45

Reverse Charge Invoices

We are just about to start issuing Reverse Charge Haulage invoices and I would be glad of any advice regarding layout and content of the invoice.

We subcontract a driver in the UK who supplies his lorry and his time.  We pay for his diesel and for the ferry cost.

The lorry will collect plants from our supplier in Holland and deliver the plants to us.  We then repack them and deliver them to our Customer in the UK.

The lorry may also deliver plants direct to a third party Customer for direct sale by that customer in the UK.

We are instructed to invoice the Dutch company for the haulage cost.

I need to prepare a draft invoice this week..

We are VAT Registered but the lorry driver is a sole trader and not VAT registered.

Really appreciate any help on this.






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17th Feb 2013 11:56

Reverse charge invoices

The NL firm being invoiced also asked if we could mention their VAT number somewhere on the invoice, so it was added to the bottom of the 'invoiced items' - "VAT number of XXX B.V."

I think it just helps tie up the "reverse charge" links for their bureaucracy ..

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