Reverse Charge Compliance Guide: B2B VAT Invoices for EU Business Sales

Complete guide to generating reverse charge invoices for cross-border B2B transactions

Tax Disclaimer: This guide provides general information about the Reverse Charge mechanism and B2B VAT invoice requirements in the EU. It is not intended as tax, legal, or accounting advice. VAT regulations vary by EU member state and individual business circumstances. The reverse charge mechanism has specific legal requirements and incorrect application can result in significant tax liabilities. Always consult with a qualified tax advisor or accountant familiar with EU VAT law, VIES validation requirements, and your specific situation before making compliance decisions. CSV2Invoice provides technical invoice generation tools but does not offer tax advisory services or VIES validation as a service.

Table of Contents

What is the Reverse Charge Mechanism?

The Reverse Charge mechanism is a fundamental EU VAT rule that shifts the responsibility for paying VAT from the seller to the buyer in cross-border business-to-business (B2B) transactions.

In a standard VAT transaction:

  • Seller charges VAT to customer (e.g., €100 + €21 VAT = €121 total)
  • Seller collects €121 from customer
  • Seller remits the €21 VAT to their tax authority
  • Customer (if VAT-registered) reclaims the €21 as input VAT

With Reverse Charge:

  • Seller charges 0% VAT to customer (invoice shows €100 + €0 VAT = €100 total)
  • Seller collects only €100 from customer
  • Seller does not remit VAT (no VAT collected)
  • Customer self-assesses VAT in their own country (pays and reclaims €21 in their VAT return)

Why Reverse Charge Exists

Reverse charge prevents several compliance problems in cross-border B2B trade:

  • Eliminates double taxation: Without reverse charge, the seller would charge their country's VAT, and the buyer might also owe VAT in their country
  • Simplifies cross-border VAT: Sellers don't need to register for VAT in every EU country where they have business customers
  • Prevents VAT fraud: Reduces "carousel fraud" where businesses exploit VAT refund systems across borders
  • Streamlines B2B cash flow: Buyers don't pay VAT upfront and wait for refunds - they handle both sides in their own VAT return

The Critical Requirement: Valid VAT Number

Reverse charge only applies when all three conditions are met:

  1. Cross-border: Seller and buyer are in different EU member states
  2. B2B transaction: Buyer is a VAT-registered business, not a consumer
  3. Valid VAT number: Buyer's VAT number is verified through the EU's VIES system

If any condition fails (e.g., buyer in same country, no VAT number, invalid VAT number), you cannot use reverse charge and must charge VAT normally.

When to Use Reverse Charge

Understanding exactly when reverse charge applies (and when it doesn't) prevents costly compliance mistakes.

Reverse Charge Applies (Use 0% VAT)

Scenario Requirements Met Invoice Treatment
Dutch SaaS company → German business customer ✅ Cross-border
✅ B2B (valid DE VAT number)		 0% VAT + "Reverse charge applies"
French consultancy → Spanish business client ✅ Cross-border
✅ B2B (valid ES VAT number)		 0% VAT + "Reverse charge applies"
Irish software seller → Italian enterprise (wholesale) ✅ Cross-border
✅ B2B (valid IT VAT number)		 0% VAT + "Reverse charge applies"
UK company → EU business (post-Brexit) ✅ Cross-border (UK is now non-EU)
✅ B2B (valid EU VAT number)		 0% VAT + "Reverse charge applies"

Reverse Charge Does NOT Apply (Charge VAT Normally)

Scenario Why Reverse Charge Doesn't Apply Invoice Treatment
Dutch SaaS → Dutch business customer ❌ Same country (not cross-border) 21% VAT (Dutch domestic rate)
French consultancy → German individual ❌ B2C (customer has no VAT number) Use OSS for digital services (German rate 19%)
Irish software → Spanish startup (invalid VAT#) ❌ Invalid VAT number (failed VIES check) 23% VAT (Irish rate) OR request valid VAT#
German seller → Austrian consumer ❌ B2C (no VAT number provided) Use OSS (Austrian rate 20%)
Belgian company → Swiss business ❌ Switzerland not in EU (different rules apply) Export rules (0% VAT, different notation)

Most Common Mistake: Assuming VAT Number = Reverse Charge

Many sellers incorrectly assume that if a customer provides any VAT number, reverse charge automatically applies. This is wrong and creates significant liability:

  • Wrong: Customer provides VAT number → Always use reverse charge
  • Correct: Customer provides VAT number → Validate via VIES → If valid AND cross-border → Use reverse charge

Example of the mistake: Customer provides VAT number "DE999999999". You apply reverse charge without validation. Later, tax audit reveals this number is invalid (doesn't exist in VIES database). You are now liable for the uncollected VAT (19% of all sales to this customer) plus penalties (€500-€5,000 in Germany) plus interest.

Solution: Always validate VAT numbers through VIES before invoicing. Keep proof of validation (screenshot or validation reference number) for 10 years.

Common Business Types Using Reverse Charge

  • B2B SaaS companies: Enterprise software, API services, business tools sold to VAT-registered companies across the EU
  • Professional services: Consulting, marketing agencies, legal services, accounting firms serving international business clients
  • Wholesale suppliers: B2B product sales to retailers, distributors, or manufacturers in other EU countries
  • Freelancers and contractors: Developers, designers, writers providing services to businesses in other EU countries
  • Software license resellers: Selling business software licenses or API access to companies across the EU
  • Business data providers: Market research, analytics platforms, B2B databases sold to businesses

VAT Number Validation (VIES)

VAT number validation through VIES (VAT Information Exchange System) is mandatory before applying reverse charge. This is not optional - it's a legal requirement with strict audit trail obligations.

What is VIES?

VIES is the EU's official database for validating VAT numbers across all member states. It provides real-time verification that:

  • The VAT number exists in the EU VAT registry
  • The VAT number is currently active (not revoked or suspended)
  • The VAT number is registered for cross-border transactions
  • The business name and address match the registered details

How to Validate VAT Numbers

Manual Validation (EU Website)

  1. Visit the official VIES portal: https://ec.europa.eu/taxation_customs/vies/
  2. Enter the customer's VAT number (including country prefix, e.g., "DE123456789" for Germany)
  3. Click "Verify"
  4. System returns: ✅ Valid + business name + address OR ❌ Invalid
  5. Critical: Take a screenshot or save the validation reference number as proof
  6. Store proof with invoice records for 10 years (EU record retention requirement)

Automated Validation (API Integration)

For businesses processing many B2B transactions, automated VIES validation via API is essential:

  • Payment platforms like Stripe, Paddle, and Chargebee offer built-in VIES validation
  • E-commerce platforms can integrate VIES API at checkout (validate before purchase)
  • CSV2Invoice integrates VIES validation during invoice generation (flags invalid numbers)
  • Validation happens in real-time (typically <2 seconds per number)
  • System automatically stores validation results for audit compliance

Understanding VAT Number Formats

Country Prefix Format Example Format Pattern
GermanyDEDE123456789DE + 9 digits
FranceFRFR12345678901FR + 11 digits/letters
NetherlandsNLNL123456789B01NL + 9 digits + B + 2 digits
SpainESESX12345678ES + letter/digit + 8 digits/letters
ItalyITIT12345678901IT + 11 digits
IrelandIEIE1234567ABIE + 7 digits + 1-2 letters
BelgiumBEBE0123456789BE + 10 digits (starts with 0)
SwedenSESE123456789001SE + 12 digits

VAT Number Validation Failures: What to Do

If VIES validation fails, do not apply reverse charge. Instead:

  1. Contact customer immediately: "We couldn't validate your VAT number [DE123456789]. Please verify this is correct."
  2. Common customer errors: Missing country prefix (typed "123456789" instead of "DE123456789"), Typos in number, Old/revoked VAT number (company changed registration)
  3. If customer provides corrected VAT number: Validate again through VIES before invoicing
  4. If customer cannot provide valid VAT number: Treat as B2C transaction → Use OSS for digital services or domestic VAT for other sales
  5. Never guess or assume: Applying reverse charge with an unvalidated number makes you liable for the VAT

Special case - VIES system downtime: The VIES system occasionally experiences technical issues (1-2% of queries). If validation fails due to system error (not invalid number), you can: (1) Retry after a few hours, (2) Use alternative validation (contact customer's tax authority), (3) Document the VIES outage as evidence and proceed with reverse charge at your own risk (consult tax advisor first).

Record Retention Requirements

EU tax authorities require you to keep proof of VAT validation for 10 years. Required documentation:

  • VIES validation screenshot or validation reference number
  • Date and time of validation
  • VAT number validated
  • Business name and address returned by VIES
  • Your IP address (some jurisdictions require this)

Store these records electronically alongside each reverse charge invoice. During a VAT audit, you must produce validation proof for every reverse charge transaction.

Reverse Charge Invoice Requirements

Reverse charge invoices must include all standard EU VAT invoice elements plus specific reverse charge notation. Missing any required field invalidates the reverse charge treatment.

Mandatory Fields for Reverse Charge Invoices

Invoice Element Reverse Charge Requirement Example
Sequential Invoice Number Unique, gap-free, chronological numbering INV-2024-001, INV-2024-002 (no gaps)
Invoice Date Date invoice is issued (DD/MM/YYYY or YYYY-MM-DD) 15/03/2024 or 2024-03-15
Supply Date Date goods/services were provided 15/03/2024 or "March 2024" for monthly services
Seller Business Name Full legal name of your business Digital Solutions B.V.
Seller Address Full registered address including country Herengracht 100, 1015 BS Amsterdam, Netherlands
Seller VAT Number Your VAT registration number with country prefix NL123456789B01
Customer Business Name Full legal name of customer's business Tech Innovations GmbH
Customer Address Full business address including country Friedrichstraße 50, 10117 Berlin, Germany
Customer VAT Number Validated VAT number with country prefix (CRITICAL) DE123456789
Service/Product Description Clear description of what was supplied SaaS Subscription - Enterprise Plan (March 2024)
Quantity Number of units (if applicable) 1 month, 5 licenses, 1000 API calls
Unit Price Price per unit excluding VAT €500.00 per month
Total Amount (Excl. VAT) Total before VAT calculation €500.00
VAT Rate Must show 0% or "Not applicable" 0% (Reverse Charge)
VAT Amount Must show €0.00 or "N/A" €0.00
Total Amount (Incl. VAT) Same as amount excluding VAT (no VAT added) €500.00
Currency Currency code (EUR, USD, GBP, etc.) EUR
Reverse Charge Notation Mandatory legal statement (country-specific language) "Reverse charge - customer to account for VAT" OR country-specific alternative

Country-Specific Reverse Charge Notations

While "Reverse charge applies" works universally, some countries have preferred legal language:

Country Preferred Notation (English) Local Language Alternative
Germany "Reverse charge - customer to account for VAT" "Steuerschuldnerschaft des Leistungsempfängers"
France "Reverse charge applies - Article 283-2 of the French Tax Code" "Autoliquidation - Article 283-2 du CGI"
Netherlands "Reverse charge mechanism applies" "Verlegd BTW"
Spain "Reverse charge - Article 84.Uno.2º of the VAT Law" "Inversión del sujeto pasivo"
Italy "Reverse charge pursuant to Art. 17 DPR 633/72" "Inversione contabile ex Art. 17 DPR 633/72"
Ireland "Reverse charge - VAT Act 1972" "Reverse charge" (English is official)

Best Practice: Use English + Local Language

To ensure clarity for both your records and the customer's tax authority, include both:

Example for German customer:
"Reverse charge - customer to account for VAT (Steuerschuldnerschaft des Leistungsempfängers)"

This approach works for any customer jurisdiction and prevents misunderstandings during audits.

Reverse Charge vs. OSS: Key Differences

Many businesses serve both business customers (requiring reverse charge) and individual consumers (requiring OSS). Understanding when to use each mechanism is critical.

Aspect Reverse Charge (B2B) OSS (B2C)
Customer Type Business with valid VAT number Individual consumer (no VAT number)
Who Pays VAT? Customer (self-assesses in their VAT return) Seller (collects and remits via OSS)
VAT Rate on Invoice 0% (no VAT charged) Customer's country standard rate (19%, 20%, 21%, etc.)
Invoice Notation "Reverse charge - customer to account for VAT" "VAT accounted for under OSS scheme"
VAT Amount Collected €0 (customer handles VAT) Full VAT amount (seller collects at checkout)
Registration Requirement VAT registration in your own country only OSS registration in one EU country (covers all)
Reporting Include in domestic VAT return (€0 VAT output) Quarterly OSS return listing all EU B2C sales
Validation Required Yes - VIES validation mandatory before invoicing No - consumer country determined by address
Applies To Goods and services (both digital and physical) Digital services, telecommunications, broadcasting only
Cash Flow Impact Collect €100 for €100 sale (no VAT handling) Collect €121 for €100 sale (must remit €21 VAT)

Real-World Example: SaaS Company

Scenario: Dutch SaaS Company Selling €100 Monthly Subscription

Customer 1: German Enterprise (Has VAT Number DE123456789)

  • Mechanism: Reverse Charge
  • Invoice shows: €100 + €0 VAT = €100 total
  • You collect: €100
  • Customer pays: €100 to you, then self-assesses 19% VAT (€19) in their German VAT return
  • Notation: "Reverse charge - customer to account for VAT"
  • Customer VAT number: DE123456789 (validated via VIES)

Customer 2: German Individual (No VAT Number)

  • Mechanism: OSS
  • Invoice shows: €100 + €19 VAT (German rate) = €119 total
  • You collect: €119
  • You report: €119 in quarterly OSS return, remit €19 to German tax authorities
  • Notation: "VAT accounted for under OSS scheme"
  • Customer VAT number: None (B2C transaction)

Customer 3: Dutch Enterprise (Same Country, Has VAT Number)

  • Mechanism: Domestic VAT (NOT reverse charge - same country)
  • Invoice shows: €100 + €21 VAT (Dutch rate) = €121 total
  • You collect: €121
  • You report: €121 in domestic VAT return, remit €21 to Dutch tax authorities
  • Customer reclaims: €21 as input VAT in their Dutch VAT return
  • Notation: Standard VAT invoice (no reverse charge notation)

Decision Tree: Which Mechanism to Use?

  1. Does customer have a VAT number?
    • No → Use OSS for digital services (B2C)
    • Yes → Go to step 2
  2. Is customer in a different EU country?
    • No (same country) → Use domestic VAT
    • Yes → Go to step 3
  3. Is VAT number valid via VIES?
    • No → Request correct VAT number OR treat as B2C (OSS)
    • Yes → Use Reverse Charge

Why Platform CSV Exports Aren't Compliant

Payment platforms and billing systems provide transaction data, but this data lacks critical reverse charge elements:

Reverse Charge Requirement Platform CSV Reality Compliance Risk
Customer VAT number validated via VIES May include VAT number field but NO validation proof CRITICAL - No evidence of validation, you're liable for errors
Sequential invoice numbers Transaction IDs or charge IDs (not sequential) HIGH - Automatic audit rejection
Reverse charge notation No mention of reverse charge mechanism HIGH - Unclear VAT treatment
0% VAT clearly shown May show €0 tax but not labeled as reverse charge MEDIUM - Ambiguous VAT status
Full customer business address May have incomplete business details MEDIUM - Cannot verify cross-border status
Professional invoice format Raw transaction data in spreadsheet LOW - Not presentation-ready

Real Example: Stripe Billing CSV Export

A typical Stripe CSV export for a B2B SaaS subscription includes:

  • Charge ID: ch_3Oabc123xyz
  • Customer: Tech GmbH
  • Customer Tax ID: DE123456789
  • Amount: €500.00
  • Tax: €0.00

What's missing for reverse charge compliance:

  • ❌ No proof that DE123456789 was validated via VIES
  • ❌ No sequential invoice number (ch_3Oabc123xyz is not an invoice number)
  • ❌ No reverse charge notation on document
  • ❌ No clear indication why tax is €0.00 (reverse charge vs. exemption vs. error?)
  • ❌ No VIES validation timestamp/reference
  • ❌ No professional invoice format

Audit risk: If you use this CSV data as-is without generating compliant invoices, you cannot prove you correctly applied reverse charge. Tax authorities may reject reverse charge treatment and hold you liable for uncollected VAT.

Why platforms can't provide reverse charge invoices:

  • Payment processors handle transactions, not tax compliance documentation
  • They don't perform VIES validation (or if they do, don't provide audit-trail proof)
  • They don't know your sequential invoice numbering system
  • They can't add country-specific reverse charge notations
  • Their receipts are for payment confirmation, not VAT compliance

Converting CSV to Reverse Charge Invoices

While platform CSV exports aren't compliant, they contain the raw data needed. CSV2Invoice automates the conversion with integrated VIES validation and reverse charge logic.

The 4-Step Reverse Charge Conversion Process

Step 1: Export Platform Data with VAT Numbers

Export transaction data ensuring it includes customer VAT number field:

  • Stripe: Payments > Export > Include: Customer details, Tax ID, Amount, Description
  • Paddle: Transactions > Export > Include: Customer VAT number, Country, Amount
  • Chargebee: Subscriptions > Export > Include: Customer tax ID, Billing address, Amount
  • PayPal Business: Reports > Activity download > Include: Buyer business name, VAT number (if collected)
  • Shopify Plus: Orders > Export > Include: Company, Tax exemptions, VAT number (custom field)

Critical: Ensure the VAT number field is populated for B2B customers. If your platform doesn't collect VAT numbers automatically, you must collect them separately (via order forms, contracts, or customer portal).

Step 2: Map Fields with VAT Number Detection

CSV2Invoice's reverse charge mapper includes VAT-specific logic:

  • Customer VAT Number field: Maps to VAT ID → Triggers VIES validation
  • Customer Country field: Confirms cross-border status (different from your country)
  • Customer Business Name field: Maps to invoice "Bill To" name
  • Customer Address fields: Maps to full business address for invoice
  • Product/Service Description field: Maps to supply description
  • Amount field: Maps to invoice total (excluding VAT)

The system automatically detects rows with VAT numbers and routes them for reverse charge processing.

Step 3: Automated VIES Validation

CSV2Invoice validates all VAT numbers via VIES API:

  1. Real-time validation: Each VAT number is checked against EU VIES database
  2. Validation results:
    • ✅ Valid → Apply reverse charge (0% VAT + notation)
    • ❌ Invalid → Flag for manual review OR apply standard VAT
    • ⚠️ System error → Retry validation and document outage
  3. Evidence collection: Store validation timestamp, response, and VIES reference number
  4. Cross-border check: Confirm customer country ≠ your country (reverse charge only for cross-border)
  5. Same-country detection: Flag same-country VAT numbers for domestic VAT treatment

All validation records are stored with invoices for 10-year audit trail compliance.

Step 4: Generate Compliant Invoice Pack

CSV2Invoice automatically:

  1. Assigns sequential invoice numbers: Gap-free chronological sequence (INV-2024-001, INV-2024-002, etc.)
  2. Applies reverse charge logic: 0% VAT for validated cross-border B2B sales
  3. Adds customer VAT number: Displays validated VAT number prominently on invoice
  4. Includes reverse charge notation: Country-specific legal language (e.g., "Reverse charge - customer to account for VAT")
  5. Shows €0.00 VAT clearly: Invoice line shows "VAT (0% - Reverse Charge): €0.00"
  6. Generates professional PDFs: Compliant invoice format for tax authorities
  7. Creates validation report: Summary of VIES validation results for all transactions
  8. Separates B2B and B2C: Reverse charge invoices separate from OSS invoices for easy reporting

Hybrid B2B/B2C Invoice Generation

If your CSV contains both business customers (with VAT numbers) and consumers (without), CSV2Invoice automatically:

  • Generates reverse charge invoices for validated B2B transactions (0% VAT)
  • Generates OSS invoices for B2C transactions (customer's country VAT rate)
  • Separates invoice packs by type for easy VAT return preparation
  • Provides summary report: "150 reverse charge invoices, 430 OSS invoices generated"

This eliminates manual sorting and ensures each transaction uses the correct VAT mechanism.

Platform-Specific Reverse Charge Guides

Each B2B payment platform handles VAT numbers differently. Our guides provide platform-specific export and mapping instructions:

SaaS Billing Platforms

Payment Processors

E-Commerce B2B

Each platform guide includes:

  • How to collect customer VAT numbers (checkout configuration, custom fields, account settings)
  • Where VAT numbers appear in CSV exports (field names vary by platform)
  • How to map VAT number field correctly for VIES validation
  • Platform-specific quirks (Stripe uses customer.tax_ids array, Paddle uses customer_vat_number string, etc.)
  • How to separate B2B and B2C transactions in exports
  • Sample reverse charge invoice generated from that platform's CSV

Can't find your platform?

CSV2Invoice supports 200+ B2B payment platforms. Browse all reverse charge guides or use the universal CSV mapper which handles any CSV structure with VAT number fields.

Frequently Asked Questions

What is the Reverse Charge mechanism in EU VAT?

The Reverse Charge mechanism is an EU VAT rule for cross-border business-to-business (B2B) transactions where the responsibility for paying VAT shifts from the seller to the buyer. Instead of the seller charging VAT and remitting it to their tax authority, the buyer self-assesses and pays VAT in their own country. On reverse charge invoices, the seller shows 0% VAT and includes a mandatory notation like 'Reverse charge applies - customer to account for VAT.' This mechanism prevents double taxation and simplifies cross-border B2B compliance. To qualify, the buyer must have a valid EU VAT number that is verified before invoicing.

When should I use reverse charge for my EU B2B sales?

You must use the reverse charge mechanism for all cross-border B2B sales of goods or services within the EU when: (1) Your business is VAT-registered in one EU member state, (2) Your customer is VAT-registered in a different EU member state, (3) The customer provides a valid VAT number that you verify through VIES (VAT Information Exchange System), (4) The transaction is for business purposes (not consumer sales). Common scenarios include SaaS companies selling to business customers across the EU, B2B service providers (consulting, marketing, development), wholesale suppliers selling to retailers in other EU countries, and API/platform services used by businesses. If any of these conditions aren't met (e.g., invalid VAT number or same-country sale), you must charge VAT normally.

What are the invoice requirements for reverse charge?

Reverse charge invoices must include all standard EU VAT invoice requirements plus specific reverse charge elements: (1) Sequential invoice number with no gaps, (2) Invoice date and supply date, (3) Your business name, address, and VAT number, (4) Customer's business name and address, (5) Customer's VAT number (must be valid and verified), (6) Clear description of goods or services supplied, (7) Amount in currency agreed upon, (8) 0% VAT rate or 'VAT not applicable', (9) Mandatory reverse charge notation: 'Reverse charge applies - customer to account for VAT' or similar legally required language in the customer's country, (10) Sequential numbering. The most critical element is the customer's VAT number - without a valid, verified VAT number, reverse charge cannot be applied and you must charge VAT normally.

How do I validate a customer's VAT number for reverse charge?

VAT number validation is mandatory before applying reverse charge. Use the EU's VIES (VAT Information Exchange System) at https://ec.europa.eu/taxation_customs/vies/ to verify: (1) The VAT number exists and is currently valid, (2) The VAT number matches the customer's business name and address, (3) The VAT number is registered for cross-border transactions. Enter the customer's VAT number (e.g., DE123456789 for Germany) and the system returns real-time validation. You must keep proof of validation (screenshot or validation reference number) as evidence for tax audits. If validation fails, you cannot use reverse charge - you must either request a corrected VAT number or charge VAT at your domestic rate. Important: Some payment platforms don't automatically validate VAT numbers, leaving you liable if you apply reverse charge incorrectly.

What happens if I incorrectly apply reverse charge?

Incorrectly applying reverse charge (when conditions aren't met) creates serious compliance risks: (1) You become liable for the unpaid VAT plus penalties (10-30% of VAT amount in most EU countries), (2) Interest charges accumulate from the original transaction date, (3) Loss of input VAT deduction rights on related expenses, (4) Potential VAT audit triggering review of all your transactions, (5) Customer disputes if they're charged VAT retroactively. Common mistakes include: applying reverse charge without verifying VAT number (invalid number = you owe VAT), using reverse charge for B2C sales (consumer without VAT number = fraud), applying reverse charge to customers in your own country (same-country B2B uses domestic VAT). Always validate VAT numbers via VIES before invoicing and keep validation records for 10 years (EU record retention requirement).

What is the difference between reverse charge and OSS?

Reverse charge and OSS (One Stop Shop) are used for different transaction types: Reverse Charge is for B2B sales (business customers with VAT numbers). The customer pays VAT in their country, invoice shows 0% VAT. OSS is for B2C sales (consumers without VAT numbers). The seller collects and remits VAT, invoice shows customer's country VAT rate. Key distinction: Valid VAT number determines which mechanism to use. If the customer has a valid EU VAT number verified through VIES, use reverse charge. If the customer has no VAT number (individual consumer), use OSS for digital services or standard VAT for other sales. Many SaaS businesses use both: reverse charge for enterprise customers (with VAT numbers) and OSS for individual/startup customers (without VAT numbers). Your invoicing system must detect VAT numbers and automatically apply the correct mechanism.

How do I convert my payment platform CSV to reverse charge invoices?

Converting platform CSV exports (from Stripe, PayPal, Paddle, etc.) to reverse charge invoices requires VAT number detection and validation: (1) Export transaction data ensuring it includes customer VAT number field (may be labeled 'Tax ID', 'VAT Number', or 'Business Tax ID'), (2) Map CSV fields to invoice requirements (customer name, address, VAT number, product/service description, amount), (3) The system automatically validates VAT numbers via VIES integration, (4) Valid VAT numbers trigger reverse charge logic (0% VAT + notation), (5) Invalid/missing VAT numbers trigger standard VAT or flag for manual review, (6) Sequential invoice numbers assigned in chronological order, (7) Reverse charge notation added automatically ('Reverse charge - customer to account for VAT'), (8) Generate compliant PDF invoices with all required fields. CSV2Invoice automates VIES validation and reverse charge detection - you don't manually check each VAT number.

What platforms are supported for reverse charge invoice generation?

CSV2Invoice supports reverse charge invoice generation for all major B2B payment platforms including: SaaS billing (Stripe Billing, Paddle, Chargebee, Recurly, Zuora), Payment processors (Stripe, PayPal Business, Braintree), E-commerce B2B (Shopify Plus, WooCommerce, BigCommerce), API platforms (RapidAPI, Apigee for API sales), Freelance platforms (Upwork, Toptal for international contracts), and Marketplace platforms (Gumroad Pro, Lemonsqueezy for business customers). Each platform guide includes specific instructions for: Where to find customer VAT number in CSV exports, How to map the VAT ID field correctly, Platform-specific quirks in VAT number formatting (some platforms prefix with country code, others don't), Currency handling for multi-currency B2B sales. The system handles all EU VAT number formats automatically (DE, FR, NL, ES, IT, etc.).

Complete Platform Directory: All 208 Supported Platforms

Generate Reverse Charge invoices from any of these platforms. Click your platform for detailed CSV export instructions and field mapping guides:

Payment Processors (32 platforms)

E-Commerce Platforms (31 platforms)

SaaS & Subscription Billing (21 platforms)

Course & Membership Platforms (14 platforms)

Digital Product Marketplaces (19 platforms)

Freelance & Service Platforms (8 platforms)

Creator & Crowdfunding Platforms (11 platforms)

Event & Booking Platforms (20 platforms)

Form & Workflow Platforms (9 platforms)

CRM & Marketing Platforms (13 platforms)

Regional Payment Providers (30 platforms)