Cross-border VAT and Reverse Charge Guide
Check common EU, UK (Great Britain), Switzerland and Norway VAT scenarios for B2B and B2C sales, including digital services and OSS.
Enter your values to see a result.
When does reverse charge apply?
EU cross-border B2B general services are often subject to reverse charge. For UK, Swiss and Norwegian transactions, the result depends on each jurisdiction and place-of-supply exceptions. Digital B2C supplies to EU consumers are generally taxed at destination, with limited EUR 10,000 threshold rules for qualifying EU-established suppliers. This educational tool provides a classification and checks, not an automated VAT ruling.
Worked example
Example 1: A Danish company supplying general consultancy to a German VAT-registered business generally applies reverse charge, subject to verification. Example 2: An EU seller of electronic services to a UK private consumer must check UK digital-services VAT registration rules; EU OSS is not a substitute for UK VAT compliance. Example 3: B2C digital sales from Denmark to Germany commonly follow customer-location VAT, unless the supplier qualifies for the narrow EU EUR 10,000 threshold exception.
Important assumptions and limitations
This guide is indicative only. It does not determine a definitive legal treatment for property services, admission events, transport, imports, exemptions, domestic reverse-charge sectors, Northern Ireland goods or local GB/CH/NO filing rules. The EU EUR 10,000 threshold is conditional, not a blanket B2C exemption. Verify current official rules before issuing an invoice.
How to use this tool
Enter valid input in the fields above and run the calculation or conversion. Review the displayed result, assumptions and any warnings before reusing the output. Where available, download or copy the result directly from your browser.
Frequently asked questions
Is this tool free?
Yes. It works without an account or registration.
Does the tool require a server?
The calculation runs in your browser with local JavaScript. A network connection is only needed to load the website.
Can I use the result professionally?
Check important results against a trusted source, especially for financial, legal and tax decisions. See the stated assumptions for this tool.
Further information
Official references: EU One Stop Shop / EUR 10,000 conditions · HMRC Notice 741A.
EU cross-border VAT source ↗