Invoicing foreign clients: EU, UK, and US in one overview

B2B EU with reverse charge, B2B UK post-Brexit, B2B US with or without sales tax implications. Three patterns, each with their own rules.

The moment you invoice across borders, the VAT picture changes. Here are three core patterns for a Dutch SMB.

Pattern 1: B2B within the EU

\n
• VAT rate: 0% (reverse charge).
\n
• Requirements: valid VAT ID from the customer, and the note "VAT reverse charged" or "reverse charge" on the invoice.
\n
• Verify the VAT ID via VIES.
\n
• Reporting: EC Sales List (Intracommunautaire Prestaties) filed quarterly.
\n

Pattern 2: B2B outside the EU (including the UK)

\n
• Services: usually 0% VAT for business customers outside the EU. Verify per country.
\n
• Goods: 0% for exports — keep customs clearance documents.
\n
• No EC Sales List required.
\n

Pattern 3: B2C outside the Netherlands

\n
• Services: often subject to VAT in the consumer's country (MOSS/OSS scheme).
\n
• Goods > €10k: once the threshold is exceeded, the customer's country VAT applies.
\n
• Goods < €10k: Dutch VAT is permitted.
\n

Currency

\n
• Dutch businesses report in EUR. Invoicing in USD or GBP? Use the exchange rate on the invoice date.
\n
• Expect exchange rate differences at payment — record these as foreign currency results.
\n

Compliance

\n
• Retain shipping documents (B/L, airway bill, proof of dispatch) for 7 years.
\n
• VAT ID checks via VIES: save a screenshot or datetime-stamped record.
\n
• In the event of an audit, you must be able to demonstrate that you legitimately applied the 0% rate.
\n

See also: invoicing pillar, VAT rates.