EU VAT

EU B2B services and reverse charge

Typical treatment of cross-border services between EU businesses.

For many EU B2B services the general rule places taxation where the customer is established and the customer accounts under reverse charge. Business status, recipient, service type and exceptions must be checked first.

Example: Poland to Germany

A Polish company providing custom development to a German business for business use will often fall under place of supply Germany and reverse charge, provided the recipient evidence is reliable.

When the outcome can differ

A supply to another fixed establishment, immovable-property services, events, transport, short-term hire or other special categories need a separate rule.

Invoice and evidence

VAT IDs, recipient address, description, service date and reverse-charge wording must align. A VIES outage triggers review rather than automatic B2C treatment.