Reverse Charge Invoice: Note in the national languages of the EU

Anyone who uses the reverse charge procedure for business to business (B2B) services between companies in the EU pursuant to the Value Added Tax Act and therefore issues an invoice without value added tax must note the following in addition to the usual information on the invoice:

The invoice must include both, the value added tax identification number (VAT number) of the service provider as well as the VAT number of the recipient of the service and it must include a note indicating the tax liability of the service recipient written in the recipient's local language.

In English, this note is "Reverse Charge". The following table contains a translation of the note into the national languages of the EU.

Source: RICHTLINIE 2010/45/EU DES RATES vom 13. Juli 2010 zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem hinsichtlich der Rechnungsstellungsvorschriften (COUNCIL DIRECTIVE 2010/45/EU OF THE COUNCIL from 13 July 2010 amending the directive 2006/112/EG on the common system of value added tax regarding the rules on invoicing).