EU VAT Reverse Charge

Updated: 19 July 2026 Netherlands 2026 English

The EU reverse charge shifts VAT from supplier to business customer: you invoice at 0%, the client applies their own country’s VAT and usually deducts it in the same return. The mechanics, both directions.

Selling: reverse-charging your EU B2B invoice

Verify the client’s VAT ID through VIES (vies.ec.europa.eu) — keep the proof.
Invoice at 0% with both VAT IDs and the line “VAT reverse-charged under article 138 (goods) or 196 (services) of Directive 2006/112/EC”.
Report the supply in box 3a of the VAT return and per client in the ICP declaration.

The client applies their national VAT in their own return and — as a regular deducer — deducts it in the same filing: administratively real, financially neutral.

Buying: receiving reverse-charged invoices

Services and goods bought from EU suppliers arrive at 0% with your Dutch VAT ID on the invoice. You declare the Dutch VAT over them in the acquisition boxes of your return and deduct it simultaneously as input VAT — net zero for fully VAT-liable businesses, a real cost only for exempt ones.

The three classic errors

Skipping VIES: an invalid client ID makes the 0% untenable — Dutch VAT lands on you retroactively.
The missing line: the reverse-charge wording is mandatory; its absence risks the client’s deduction and your compliance.
The forgotten ICP: box 3a and the ICP must match — mismatches trigger automated questions.

The full cross-border map: VAT on cross-border transactions; the invoice requirements in detail: Dutch invoice requirements. Last verified: 19 July 2026.

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Frequently Asked Questions

When does the EU reverse charge apply? +

On B2B supplies to a business in another EU country holding a valid VAT ID: you invoice at 0% with the reverse-charge line; the client applies their own VAT and usually deducts it simultaneously.

What if the client’s VAT number proves invalid? +

The 0% becomes untenable and Dutch VAT lands on you retroactively — which is why the VIES check, with stored proof, precedes every reverse-charged invoice.