Reverse-charge decision engine
Tell us where you are, who you're selling to, and what you're selling. We tell you which country's VAT applies, what your invoice should say, and the legal basis for the treatment.
Treatment rules in this engine
The engine encodes 8 pattern rules derived from the EU VAT Directive (2006/112/EC), the UK VAT Act 1994, and HMRC guidance. Each rule is shown below with its legal basis.
Intra-EU acquisition - reverse-charge applies
VAT applied: customer_country_rate
Legal basis: EU VAT Directive 2006/112/EC Art. 138
Supplier zero-rates; customer self-assesses VAT in own return.
Distance selling - destination-country VAT above EUR 10k EU-wide threshold
VAT applied: customer_country_rate
Legal basis: EU VAT Directive Art. 33 (since 1 Jul 2021)
Under EUR 10k per year EU-wide: origin-country VAT. Above: destination via OSS.
OSS scheme - VAT in customer country at their rate
VAT applied: customer_country_rate
Legal basis: EU VAT Directive 2006/112/EC Art. 58
One-Stop Shop (OSS, formerly MOSS) reporting.
B2B general rule - reverse-charge in customer country
VAT applied: customer_country_rate
Legal basis: EU VAT Directive 2006/112/EC Art. 44
Default for most cross-border B2B services since 2010.
Export from EU to GB - zero-rated in EU; UK import VAT applies
VAT applied: uk_import_vat
Legal basis: UK-EU TCA + HMRC Notice 700
UK importer accounts for import VAT via postponed VAT accounting.
B2B services to GB - outside scope of EU VAT
VAT applied: uk_reverse_charge
Legal basis: UK VAT Act 1994 + EU place-of-supply rules
UK customer applies UK reverse-charge.
Export from UK to EU - zero-rated in UK; EU import VAT applies
VAT applied: eu_import_vat
Legal basis: UK VAT Act 1994 + EU Customs Code
EU importer accounts for import VAT in own country.
B2B services from UK to EU - supplier zero-rates; EU customer reverse-charges
VAT applied: customer_country_rate
Legal basis: EU VAT Directive Art. 44 (place of supply: customer)
EU customer self-assesses VAT in own country.