E-invoices with reverse charge and intra-community supply
Invoices to business customers in other EU countries are the ones where e-invoices fail most often: reverse charge and intra-Community supplies require fields that are optional on domestic invoices. Here you create such invoices as a ZUGFeRD file with the correct tax code — and the form will not let you continue as long as a mandatory field is missing.
- Reverse charge (AE)
- Intra-Community supply (K)
- Mandatory fields checked before generating
- Free until 31 Dec 2026
Reverse charge or intra-Community supply?
| Reverse charge | Intra-Community supply | |
|---|---|---|
| Typical case | A service to a business in another EU member state; certain domestic cases under § 13b UStG (German VAT Act) | A supply of goods to a business in another EU member state |
| Who owes the tax | The recipient of the service | Nobody in the country of dispatch — exempt under § 6a UStG |
| Tax code in the XML | AE | K |
| Rate and tax amount | 0 and 0 | 0 and 0 |
| Also mandatory | The VAT IDs of you and your customer | Both VAT IDs, country of delivery, date of delivery |
In detail, with the individual validation rules: VAT in the e-invoice.
Reverse charge: what matters
- Code AE in every affected line item, rate 0, tax amount 0.
- An exemption reason — the code VATEX-EU-AE or the text "Reverse charge".
- Both parties identified: your USt-IdNr. (VAT ID) or tax number and your customer's VAT ID. This is where most files fail.
- On the visible invoice, the note „Steuerschuldnerschaft des Leistungsempfängers“ (Reverse charge) under § 14a (5) UStG — wording in other official EU languages, such as "Reverse charge", is also permitted.
The expensive trap: If you show VAT on the invoice despite reverse charge, you owe that tax under § 14c (1) UStG — and the customer cannot deduct it as input tax. A wrongly set field costs money on both sides.
Intra-Community supply: what matters
- Code K, rate 0, tax amount 0, and an exemption reason — VATEX-EU-IC or the corresponding text.
- Country of delivery and date of delivery are mandatory here. On domestic invoices they are optional, which is why they are forgotten so often.
- Both VAT IDs — yours and your customer's.
And something no validator can check: since the "Quick Fixes" of 1 January 2020, the customer's valid VAT ID and a Zusammenfassende Meldung (EC sales list) filed on time are conditions of the tax exemption itself. The EC sales list must be filed by the 25th of the following month. It is best to check the VAT ID before sending — how to do this is described in VAT in the e-invoice.
In E-Rechnung Pro
Once in the settings — after that, your VAT ID appears on every invoice and in the XML.
Each line item gets its own tax case: 19 %, 7 %, reverse charge or intra-Community supply. Mixed invoices work too.
For reverse charge, the form requires the customer's VAT ID; for an intra-Community supply, the country of delivery as well. Without them, no file is generated.
The exemption reason is prefilled („Steuerschuldnerschaft des Leistungsempfängers“ — Reverse charge, or „Innergemeinschaftliche Lieferung“ — Intra-Community supply) and can be adjusted. The result is a PDF/A-3 with XML.
That the form catches missing mandatory fields beforehand is intentional: a file that only fails at the customer's end on BR-AE-02 or BR-IC-12 costs more time than any prompt in the form.
What you should know
You can choose 19 %, 7 % and the zero cases (exempt, small business, reverse charge, intra-Community supply). The form does not offer foreign rates — for example if you are registered abroad.
Euro, US dollar and British pound. Other currencies are not available for selection in the form.
You send the file yourself; it stays on the server for 24 hours. The EC sales list is handled by your accounting.
Frequently asked questions
Which tax code applies to a consulting service for a company in Austria?
As a rule, reverse charge (AE): for B2B services to another EU member state, the recipient usually owes the tax. There are exceptions, for example for services connected with real estate — if in doubt, ask your tax adviser.
And for a supply of goods to France?
An intra-Community supply (K), if the customer is a business with a valid VAT ID and the goods actually leave Germany.
Why does my customer's software reject the file even though the totals are correct?
Usually one of the details that are mandatory only for these tax cases is missing: the buyer's VAT ID (BR-AE-02), the country of delivery (BR-IC-12) or the date of delivery (BR-IC-11). The validator names the exact rule code.
Does the invoice have to say "Reverse charge"?
On the visible invoice, yes: „Steuerschuldnerschaft des Leistungsempfängers“ (Reverse charge) or equivalent wording in another official EU language. In the XML, the exemption reason is given as a code or text.
Can I mix line items at 19 % and with reverse charge in one invoice?
Yes, in the "Service" template each line item has its own tax case. In the XML, a separate tax group is created for each one.
Does E-Rechnung Pro check whether my customer's VAT ID is valid?
No. The form checks that it has been entered, not whether it is valid with the Bundeszentralamt für Steuern (Federal Central Tax Office). You check that yourself before sending — see Checking a VAT ID.
Does this also apply to customers outside the EU?
No, reverse charge and intra-Community supplies are rules for the EU single market. Exports to non-EU countries follow other rules; the form does not offer a separate tax case for them.
Is it free?
Without limits until 31 December 2026, then 10 documents per month on the Free plan. On the Free plan and in the beta, the footer carries a small line „Erstellt mit zugferd.randomstar.org“ (on English invoices it reads "Created with zugferd.randomstar.org").
Your next EU invoice without follow-up questions
Create an account, enter your VAT ID, choose the tax case for each line item — the form tells you what is missing before the file is created. Free until 31 December 2026.