I explain that in this other post for EU guys: http://www.happybootstrapper.com/2014/eu-vat-changes-online-businesses-act-jan-1st/ http://www.happybootstrapper.

I explain that in this other post for EU guys: http://www.happybootstrapper.com/2014/eu-vat-changes-online-businesses-act-jan-1st/ http://www.happybootstrapper.com/2014/eu-vat-changes-online-... Reverse charge moves the VAT-paying responsibility from you to your customer in another EU country. The responsibility can only be moved from business to business. You’ll write an invoice/receipt without VAT (or 0% VAT) and include a text “Reverse charge, VAT directive art. 44” and you are done. In practice the text is often missing, as people re-use the same invoice format they use for non-EU sales.