The right VAT wording for the scenario.
Choose the seller, buyer, customer type and supply type to get the VAT treatment, the wording to place on the invoice and the citation behind it.
Zero-rate status: VAT is charged
A valid buyer VAT number is required before zero-rating an intra-EU B2B supply.
Wording to place on the invoice
No special VAT wording is required for this treatment. Show the VAT charged and the rate on the invoice.
Citations: EUR-Lex — Council Directive 2006/112/EC
A buyer VAT number that was supplied is not a confirmed registration. Providing it, or even a structure that matches the local format, does not establish that the registration is active. Check it against the authority with the VAT number lookup.
Questions
What wording belongs on an intra-EU B2B invoice?
A zero-rated supply under the reverse charge usually carries a statement that VAT is to be accounted for by the recipient, with the article of the VAT Directive cited. The exact wording and language can be prescribed locally, so confirm the current requirement before relying on it.
Does a VAT number supplied by the buyer prove the registration is active?
No. A number can be supplied and even pass a format check while the registration is inactive or the number is mistyped. Zero-rating an intra-EU B2B supply depends on an active buyer registration at the time of supply, which only the authority service can confirm.
Are my choices sent anywhere?
No. The treatment is resolved in your browser from the shared reference rules and nothing is submitted or stored. The page is a static form with local logic.
Orientation only. This resolves a treatment and wording from the current reference rules; it is orientation, not tax advice, and local rules can add or change the required text. Confirm the position for the exact supply, and treat a supplied VAT number as unconfirmed until the live authority service is checked.
VAT.tools saves source-linked evidence for each check, with an API, MCP server and bulk workflows for repeat work.