How to invoice my clients within the European Union ?

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Do you sell your services and / or goods outside the country where you are registered as self-employed? Are your clients companies or self-employed registered in a country of the European Union?

→ We explain how to invoice your European clients (self-employed or companies).

How do I invoice my clients based in the European Union?

Sales and purchases between self-employed 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 VAT of your country to your clients within the EU and, as a client, you do not owe VAT to the administration of the country where your supplier is based.

Specifically, when you create an invoice under the reverse-charge regime for your client, you will specify their VAT number, and you will charge them goods and/or services excluding VAT. You can check the validity of your client’s VAT number on the VIES tool of the European Union.

All your clients with an intra-Community VAT number can be found in your Intra-EU listing that you submit with your quarterly VAT submission.

How does it work in the Accountable app

1- Create invoice

→ From mobile:

• Add your client

(Menu>Client list)

When you add a customer to your customer list, you add the country of that customer.

• Create an invoice

(Revenue>Create an invoice)

When you want to create an invoice for this customer from a country of the European Union, the Accountable application will automatically put "0%" in VAT. In "Why is there no VAT on this item?", the app will automatically put "Intra-EU reverse-charge regime" (you can also select that manually).

→ From Web:

N.B: The system will automatically add the legal note on 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 Intracom listing

(Taxes>VAT Intra-EU listing>Export listing)

The VAT Intra-EU listing (intracom listing) includes your clients (business) with a VAT number from another country of the European Union.

4- Submit your Intra-EU listing on intervat at the same time as your VAT return

You must submit your Intra-EU listing when you submit your VAT return if you had intra-Community sales during the quarter.

Impact on your taxes:

1- VAT Return

Note that you can find in your VAT return the amount of your intra-EU reverse-charge on services (grid 44), intra-EU reverse-charge on delivery of goods (grid 46) and your 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 will be taken into account in your Total Turnover.

If you have any questions, please feel free to contact us via chat or by email to the following address: support@accountable.eu

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?