How an EU VAT invoice treats the supply
Domestic VAT, reverse charge, Article 138, and Article 146 on an EU VAT invoice, and why the rate depends on the member state.
This describes how the Tallybolt invoice is filled in. It is general information, checked on 14 November 2026, and it is not tax advice. Rates and treatments change. Check the official guidance, or an accountant, before you rely on an invoice.
The rate comes from the member state
There is no single EU VAT rate. You choose the member state, and the form offers that country’s national rates. Regional exceptions, such as the Canary Islands, the Azores, and Mount Athos, are not in that list. A UK sale belongs on the UK VAT invoice.
A domestic sale
For a sale taxed in that member state, pick the rate for the line. VAT is added to the total. The invoice shows both names and addresses, your VAT number, a sequential number, the taxable amount, the rate, and the VAT due.
Reverse charge
For many services supplied to a business in another member state, you charge no VAT. The invoice says Reverse charge and needs the customer’s VAT number. The customer accounts for the VAT in their own country. The amount due does not include that VAT.
Goods to another member state
An exempt supply of goods to a business in another member state is cited as Article 138 of Council Directive 2006/112/EC. The invoice needs both VAT numbers, and no VAT is added to the amount due.
Exports
Goods sent outside the EU can be exempt under Article 146 of the same directive. The invoice cites that article, and no VAT is added.
The form does not check that a VAT number is valid, and it does not file the invoice with a national e-invoicing system. Some member states require that filing separately.