{"id":15634,"date":"2024-02-19T15:28:41","date_gmt":"2024-02-19T14:28:41","guid":{"rendered":"https:\/\/fix-blog.local\/blog\/vat-rules-eu-business-customer\/"},"modified":"2024-02-19T15:28:41","modified_gmt":"2024-02-19T14:28:41","slug":"vat-rules-eu-business-customer","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/vat-rules-eu-business-customer\/","title":{"rendered":"VAT rules in the EU: do you have to charge VAT when selling to a business customer?"},"content":{"rendered":"\n

When selling to individuals in the EU, you usually have to charge VAT. But are the rules the same when it comes to a business customer? Explore the rules for intra-community transactions and for which services an exception applies.<\/strong><\/p>\n\n\n\n

Selling goods and services to a business customer in an EU country<\/h2>\n\n\n\n

You do not need to charge VAT when you sell goods to a business customer in another EU country and ship them to them. This also applies to services. Such B2B sales are considered an intra-community supply<\/strong>, for which the reverse charge mechanism applies.<\/p>\n\n\n\n

Therefore, you do not charge VAT, as your customer must declare, pay, and deduct it in their own VAT return.<\/p>\n\n\n\n

Read more about the VAT reverse charge<\/a><\/p>\n\n\n\n

\u26a0\ufe0f Note<\/strong>: Always check via the VIES database<\/a><\/strong> whether your customer has a VAT number in the EU. If not, you must charge VAT (usually the rate that applies in your own country).<\/p>\n\n\n\n

Intra-community supply? Provide proof!<\/h2>\n\n\n\n

Just as when you sell goods to customers outside of Europe<\/a>, you must also be able to prove that your products have indeed left the country for European B2B sales. For example, with a:<\/p>\n\n\n\n