When you sell services or goods to self-employed professionals or companies registered in another EU country, you invoice them under the intra-EU reverse-charge regime: you charge 0% VAT and include their VAT number on the invoice. Accountable handles this automatically.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
In this article, you will also learn how to find your EU clients in your Intra-EU listing and how intra-EU invoices appear in your VAT return and income tax return.
How do I invoice my clients based in the European Union?
Sales and purchases between self-employed professionals or companies within the European Union are subject to the intra-European reverse-charge regime. This means that as a supplier you do not charge your country's VAT to your EU clients, and as a client you do not owe VAT to the tax authority of the country where your supplier is based.
When you create an invoice under the reverse-charge regime, you specify your client's VAT number and charge for goods and/or services excluding VAT. You can check the validity of your client's VAT number using the VIES tool of the European Union.
All your clients with an intra-Community VAT number appear in your Intra-EU listing, which you submit together with your quarterly VAT return.
How does it work in Accountable?
1. Create an invoice
From mobile:
Add your client
(Menu > Client list)
When you add a customer to your customer list, you specify the country of that customer.
Create an invoice
(Revenue > Create an invoice)
When you create an invoice for a customer from an EU country, Accountable automatically sets VAT to "0%". Under "Why is there no VAT on this item?", the app automatically selects "Intra-EU reverse-charge regime" (you can also select it manually).
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From web:
The system automatically adds the required legal note to your invoice:
For sales of goods: "Reverse Charge - art. 138 par. 1 VAT Directive 2006/112/CE"
For sales of services: "Reverse Charge - art. 196 VAT Directive 2006/112/CE"
2. Find your invoice in "Revenue"
3. Find your clients in your Intra-EU listing
(Taxes > VAT Intra-EU listing > Export listing)
The VAT Intra-EU listing (intracom listing) includes all your business clients with a VAT number from another EU country.
4. Submit your Intra-EU listing on Intervat together with your VAT return
If you had intra-Community sales during the quarter, you must submit your Intra-EU listing at the same time as your VAT return.
What is the impact on your taxes?
1. VAT return
Your VAT return includes the amount of your intra-EU reverse-charge on services (grid 44), intra-EU reverse-charge on delivery of goods (grid 46), and credit notes on intra-EU reverse-charge (grid 48).
Grid 46: intra-EU reverse-charge on delivery of goods
Grid 44: intra-EU reverse-charge on services
Grid 48: credit notes on intra-EU reverse-charge
2. Income tax return
The amount invoiced is included in your Total Turnover.
Key takeaways
EU business-to-business sales are subject to the intra-EU reverse-charge regime: you invoice at 0% VAT and include your client's VAT number.
Accountable automatically applies 0% VAT and the correct legal note when you invoice an EU client.
All EU clients with an intra-Community VAT number appear in your Intra-EU listing, submitted with your quarterly VAT return.
Intra-EU invoices appear in grids 44, 46, and 48 of your VAT return and count towards your Total Turnover.
Need help? Chat with us or email support@accountable.eu, we're happy to help.