If the client is VAT-registered in another EU country, the place of supply is the client's country and the client pays the VAT there. You must then register for VAT with the SRS before supplying the service — whatever your turnover, and regardless of the €50,000 threshold. The invoice charges no VAT and shows both VAT numbers and the note "reverse charge".
Sources
Checked 16.10.2026 An informative summary of the 2026 rules with links to the sources. It does not replace the State Revenue Service's guidance or an accountant — re-check the rates at the start of each year.
Other topics
- Social contributions: 31.07% on the base, 10% on the excess
- Quarterly report: Report by the 17th, pay by the 23rd
- Annual declaration: 1 March – 1 June, tax by 23 June
- Allowances: €550 a month tax-free
- VAT: Register on passing €50,000
- Foreign services: VAT on subscriptions and ads from abroad
- The journal: Cabinet Regulation No. 322
- Expenses: Only with a supporting document
- Fixed assets: Over €1,000 — depreciation, not an expense
- Quiet quarters: No income, no report
- Ceiling: Contribution base capped at €105,300
- Sole trader (IK): An IK pays tax like any self-employed person
- Micro-enterprise tax: MUN — 25% of turnover, expenses not deducted