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Tax European Union For freelancers & the self-employed

EU VAT Check for Freelancers Selling Cross-Border

EU VAT check for freelancers: small business exemption, the cross-border SME scheme, reverse charge for B2B clients, OSS and invoice rules explained.

Start free check 11 questions · 7 minutes · No signup
Due 31 Oct

Did you know? The numbers behind this check.

  • €100,000 EU turnoverCross-border SME scheme limit
  • €85,000Maximum national exemption threshold
  • €10,000 a yearB2C digital services threshold
  • 1 January 2025SME scheme rules in force since

Why this matters.

If you freelance in the EU and have clients in other EU countries, VAT is one of the easiest things to get wrong. The rules come from the VAT Directive (Council Directive 2006/112/EC). For most services you provide to another business, VAT is due where your client is based (Article 44), and your client accounts for it under the reverse charge (Article 196), so your invoice should show no VAT, both VAT numbers and a note that the reverse charge applies. You must also report these sales on an EC Sales List (recapitulative statement) in most countries. Selling to private individuals is different: VAT is usually charged where you are based, but digital services such as online courses, downloads and streamed content are taxed in the customer’s country once your cross-border sales to consumers pass €10,000 a year (Article 59c), which is what the One Stop Shop (OSS) is for.

Many freelancers are exempt from charging VAT under their country’s small business scheme. Since 1 January 2025, Directive (EU) 2020/285 lets national thresholds go up to €85,000 and created a new cross-border SME scheme: if your total EU turnover is under €100,000, you can use other Member States’ small business exemptions too, after registering through your home tax authority. Get it wrong and you can face back-dated VAT you never charged clients, interest and penalties set by national law, plus delays when clients reject invoices without the right details. This check shows which rules apply to you and what to fix.

Have these to hand.

  • The EU country where you are based and registered for tax
  • Your turnover for this year and last year, split by country if possible
  • Whether your clients are businesses or private individuals
  • A recent invoice you sent to a client in another EU country

What you’ll get.

  • 1A score out of 100Where you stand today, at a glance.
  • 2Findings ranked by riskWhat could cost you, highest risk first.
  • 3A plan with timeframesWhat to fix first and by when.

Use this free tool to check whether you should be charging VAT as a freelancer in the EU, whether your invoices to clients in other countries are right, and whether the new cross-border small business scheme could help you.

General guidance only, not legal advice. Consult a qualified solicitor or adviser in your jurisdiction for specific issues.