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