Returns eight answers on any cross-border invoice: whether it is reverse charge, the exact wording the law demands, and the VAT your own tax office would assess if the call is wrong.
Who accounts for the VAT
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VAT you put on this invoice
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Wording that must appear on the invoice
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Legal basis
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EC Sales List
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Invoice deadline
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Exposure if this call is wrong (VAT + 30% penalty)
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Time left to file
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Reverse charge or charge VAT Decides which side accounts for the VAT from the supplier country, the customer country, the supply type and whether the customer's VAT number was verified.
The exact wording the law demands Prints the sentence that has to appear on the invoice - 'Reverse charge' under EU art. 226(11a), or 'Reverse charge: VAT Act 1994 Section 55A applies' for UK construction.
The money at risk if the call is wrong Shows the VAT your own tax office would assess on you plus a 30% careless-error penalty, in your own currency, for the amount on the invoice.
EC Sales List and the art. 222 invoice deadline Says whether the supply goes on a recapitulative statement and gives the 15th-of-the-following-month invoice deadline for intra-EU reverse-charge supplies.
January 2026 standard rates for 15 countries Uses the 2026 standard rate of each country, including the ones that moved - Estonia 24%, Finland 25.5%, Slovakia 23% - so the arithmetic is not a stale figure.