Generator of Invoices Reverse Charge - Section 13b Value Added Tax (VAT)
Generate invoices with reverse charge mechanism (§13b VATG). 0% VAT, mandatory note in German and English. Download HTML or print directly.
Invoice Data
Contractual Parties
Salesperson (Performance Provider)
Client (Power Receiver)
Fabric Voice
| Description | Quantity | Prezzo unitario (EUR) | Importo (EUR) | |
|---|---|---|---|---|
| 1.000,00 |
The liability for VAT is transferred to the recipient pursuant to §13b German VAT Act.
Notes and actions
Come utilizzare Generatore Fatture Reverse Charge §13b UStG
Insert Salesperson Data (Performance Provider)
Name, address and VAT ID number of the service provider. Must be a non-german EU subject (or german with EU clients).
Insert customer data (Performance listener)
Name, address and VAT ID number of the recipient. The recipient must be a German entrepreneur subject to passive VAT.
Add Fabric Volumes
For each performance: description, quantity and gross unit price. VAT is always 0% under Reverse Charge.
Download or print the invoice
The invoice includes mandatory §13b UStG tax in German and English. Download HTML or print directly.
Suggerimenti
- Verify the customer's valid UST-ID number through VIES (vies.ec.europa.eu) before issuing the invoice.
- Save proof of VIES verification: and your responsibility to prove that the client was a VAT passive subject.
- For services provided by non-EEA entrepreneurs (e.g. US), the mechanism is similar but called "Zugang aus dem Drittland".
- The reverse charge invoice does not require registration of foreign supplier with German VAT register.
Domande frequenti
When is Reverse Charge applied in Germany?
Section 13b of the German tax law applies to: services provided by an EU foreign entrepreneur to a German entrepreneur; construction work; transfer of electricity and gas; carbon dioxide quotas transfer; and other specific cases.
What should be reported on the reverse charge invoice?
Must indicate: UST-IdNr of both parties, no VAT applied, and the note "Tax liability of the recipient" (or equivalent in English). Gross amount and total.
Who pays VAT to the State under Reverse Charge?
The recipient (buyer) pays German VAT (19% or 7%) to their local tax office in their VAT return (Sales Tax Declaration Notification). They can often deduct it as an advance payment.
Is reverse charge mandatory or optional?
Required by law in the specified cases as per §13b UStG. It's not a choice: when conditions apply, the supplier cannot charge VAT and the recipient is obligated to pay it.