What is Reverse charge?
Reverse charge (Steuerschuldnerschaft des Leistungsempfängers) means: for certain cross-border or B2B supplies you invoice without German VAT — the customer accounts for VAT in their country.
Common for services to businesses in other EU states: you bill net and add a clear reverse-charge statement. The customer reports the VAT locally.
When freelancers care
- IT, consulting, design for EU B2B clients
- Certain domestic construction and other § 13b UStG cases
- Invoices abroad still need correct legal notes and archiving
Vs the e-invoice mandate
Reverse charge is a VAT regime; Germany’s e-invoice mandate mainly covers domestic B2B. You still need correct invoice fields and GoBD-style storage.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.