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VAT in cross-border transactions

One query that new VAT-registered translators in the EU often have when issuing an invoice to another EU country is what to put on the invoice to indicate that the VAT is due in the country of supply (i.e. the client’s country). In some countries, it used to be necessary to refer to a law, but more recently, under an EU directive, it is sufficient to add the words “reverse charge”, or the equivalent phrase in another EU language.

Since it is important to inform the client that the reverse-charge mechanism applies, I recommend including the equivalent label in the client’s language. The following list shows the official label in all the official languages of the EU.

    Bulgarian: Oõратно начисдявае
    Catalan: Inversió del subjecte passiu
    Croatian: Prijenos porezne obveze
    Czech: daň odvede zákazník
    Danish: Omvendt betalingsspligt
    Dutch: BTW verlegd
    English: Reverse charge
    Estonian: Pöödmakssustamine
    Finnish: Käännetty verovelvollisuus
    French: Autoliquidation
    German: Steuerschuldnerschaft des Leistungsempfängers
    Greek: αντιστροφής επιβάρυνση
    Hungarian: Forditott adózás
    Irish: aistriú táille
    Italian: Inversione contabile
    Latvian: nodokļa apgrieztā maksāšana
    Lithuanian: atvirkštinis apmokestinimas
    Maltese: Inverżjoni tal-ħlas
    Polish: ogne odwrotne obciążenie
    Portuguese: Autoliquidação
    Romanian: taxare inversă
    Slovakian: prenesenie daňovej povinnosti
    Slovenian: obrnjena davčna obveznost
    Spanish: Inversión del sujeto pasivo
    Swedish: Omvänd betalningsskyldighet

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