Invoicing a client in the UK from Germany or Austria

Invoicing a client in the UK from Germany

From Germany you invoice a business in the UK for the net amount, with no German VAT. The place of supply is with the client (§ 3a(2) UStG). The invoice carries a note that the supply is not taxable in Germany. Your client accounts for UK VAT themselves. UK clients do not go into the EC Sales List.

Place of supply under § 3a(2) UStG

For most services to businesses, the place of supply is where the client runs its business (§ 3a(2) UStG). The service is therefore not taxable in Germany, and you show no VAT.

Mandatory details for senders in Germany

Your invoice needs the usual mandatory details plus:

• the net amount with no VAT rate and no VAT amount
• a note that the supply is not taxable in Germany and the place of supply is the client's place of business
• the client's company name and UK address, ideally with their UK VAT registration number

German law only requires the wording "Steuerschuldnerschaft des Leistungsempfängers" (§ 14a(1) UStG) when the client owes the tax in another EU member state. For the UK you do not need it. An English line saying "reverse charge" still helps, because that is the word your client's finance team looks for.

Invoice note from Germany

Nicht im Inland steuerbare Leistung. Leistungsort ist der Sitz des Leistungsempfängers (§ 3a Abs. 2 UStG).
Not subject to German VAT. Place of supply is the customer's place of business. Reverse charge: the customer accounts for any UK VAT due.

EC Sales List in Germany

The EC Sales List, filed with the Federal Central Tax Office (BZSt), only covers clients elsewhere in the EU (§ 18a(2) UStG). UK clients do not go on it.

Small businesses in Germany (Kleinunternehmer)

Under the small business rule in § 19 UStG (up to €25,000 in the previous year and €100,000 in the current year) you never show VAT anyway. For a UK business client the correct reason is still the place of supply. Put the place of supply note on the invoice. How to word the small business line is covered in Small business invoice wording.

Private customers: the rule for senders in Germany

As a rule, a service to a private customer is taxed where you run your business (§ 3a(1) UStG). Then the invoice shows 19% German VAT.

For a list of services, § 3a(4) UStG flips that when the private customer lives outside the EU. The list includes the work of lawyers, engineers and tax advisers, translation, advertising, data processing and the supply of information. The place of supply is then with the customer, and you invoice without German VAT.

Invoicing a client in the UK from Austria

From Austria you invoice a business in the UK for the net amount, with no Austrian VAT. The place of supply is with the client (§ 3a(6) UStG AT). The invoice carries a note that the supply is not taxable in Austria. Your client accounts for UK VAT themselves. UK clients do not go into the recapitulative statement.

Place of supply under § 3a(6) UStG AT

For services to businesses, the place of supply is with the client under § 3a(6) of the Austrian VAT Act. The service is therefore not taxable in Austria, and you invoice the net amount.

Mandatory details for senders in Austria

Your invoice needs the usual mandatory details under § 11 UStG AT plus:

• the net amount with no VAT rate and no VAT amount
• a note that the supply is not taxable in Austria and the place of supply is the client's place of business
• the client's company name and UK address, ideally with their UK VAT registration number

You do not need the sentence about the customer owing the tax that you use for EU clients. An English line saying "reverse charge" still helps, because that is the word your client's finance team looks for.

Invoice note from Austria

Nicht im Inland steuerbare Leistung. Leistungsort ist der Sitz des Leistungsempfängers (§ 3a Abs. 6 UStG).
Not subject to Austrian VAT. Place of supply is the customer's place of business. Reverse charge: the customer accounts for any UK VAT due.

Recapitulative statement in Austria

The recapitulative statement in FinanzOnline only covers clients in other EU member states. UK clients are not reported there.

Small businesses in Austria (Kleinunternehmer)

The exemption under § 6(1)(27) UStG AT has a limit of €55,000 since 1 January 2025. A service to a UK business is not taxable in Austria, so the exemption does not change the note. Put the place of supply note on the invoice.

Private customers: the rule for senders in Austria

Austria also has services where the place of supply is with a private customer who lives in a third country. For senders in Austria this third country rule for private customers sits in § 3a(14) of the Austrian VAT Act.