Tools
EU Reverse Charge Checker — 0% VAT
Check whether the reverse charge mechanism applies to your EU transaction. Enter the seller and buyer VAT numbers (or countries), choose the transaction type, and instantly see if 0% VAT is applicable, together with a short explanation and relevant EU VAT Directive reference.
- ✓ Reverse charge applies to most cross-border B2B services (Article 196)
- ✓ Intra‑EU goods may be supplied at 0% VAT with acquisition VAT in the customer's country (Article 138)
- ✓ VAT treatment depends on transaction type, customer status (VAT ID), and location
- ✓ This tool provides a high-level indication based on EU VAT Directive rules
For full audit trails, stored VAT validations, and compliance-ready certificates, use VIESAC.
When does the EU reverse charge mechanism apply?
The reverse charge mechanism shifts the responsibility for accounting for VAT from the supplier to the customer. It typically applies to cross-border B2B services within the EU (Article 196 of the EU VAT Directive).
For intra-EU supplies of goods, a different mechanism applies: the supplier may apply a 0% VAT rate, and the customer accounts for VAT in their Member State as an intra-Community acquisition.
This tool provides a quick, high-level indication of the correct VAT treatment, including whether reverse charge applies and a typical directive reference.
For a complete audit trail with stored VAT checks and certificates, you can use VIESAC to generate compliance-ready VAT and reverse charge certificates linked to your validations and invoices.