Invoicing intra-Community VAT
A territoriality rule turning on the status of the customer, six derogating cases that move the place of taxation, a reverse-charge wording that is not a courtesy, and three monthly returns whose omission costs 750 € a month. Three modules to invoice an EU customer without mistaking the State. Explanations and sources are free to read.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Apply the general rule of territoriality according to the status of the customer
- Recognise the six derogating cases that move the place of taxation
- Check the intra-Community VAT number before invoicing
- Know when a number in another Member State becomes necessary
- Decide between an invoice excluding tax and one including tax
- Carry the exact wording according to the situation of the customer
- Understand the reverse-charge mechanism on the buyer's side
- Know when registration in another Member State becomes compulsory
- Tell apart the recapitulative statement, the statistical survey and the European services return
- Know who must file, including under the small-business exemption
- Meet the filing window and settle the reference period
- Know the scale of fines and what triggers each of them
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountWhere VAT is due when the customer is in the EUWhat you will be able to do
- Apply the general rule of territoriality according to the status of the customer
- Recognise the six derogating cases that move the place of taxation
- Check the intra-Community VAT number before invoicing
- Know when a number in another Member State becomes necessary
- Module 28 minIncluded in the full courseInvoicing without tax, and the reverse-charge wordingWhat you will be able to do
- Decide between an invoice excluding tax and one including tax
- Carry the exact wording according to the situation of the customer
- Understand the reverse-charge mechanism on the buyer's side
- Know when registration in another Member State becomes compulsory
- Module 39 minIncluded in the full courseThe recapitulative statement, the services return and the finesWhat you will be able to do
- Tell apart the recapitulative statement, the statistical survey and the European services return
- Know who must file, including under the small-business exemption
- Meet the filing window and settle the reference period
- Know the scale of fines and what triggers each of them
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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This topic in other countries
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.