This guide describes how to issue and record a received invoice with the Reverse Charge mode in the web interface when trading with VAT payers in another EU member state or outside the EU.

The Reverse Charge setup for an issued invoice must meet the following requirements:

You can find issued invoices in the module menu, or look them up using the search in the top bar.

The list of already issued invoices opens. You can create a new issued invoice using the New button, or by copying an invoice that has already been recorded.

Step 1: On the invoice, select the invoice type and the customer, and fill in all the required information. In the Posting rule field, select the posting rule Sales of goods/services.

Step 2: On the Accounting tab, fill in the VAT lines field with the value 20 for the sale of goods or 21 for the sale of services. If you issue Reverse Charge invoices frequently, you can create posting rules so that the VAT lines field is pre-filled automatically. In the VAT control statement line field, select 0.0 No impact on the VAT control statement. Here too, you can automate the entry by creating a document type that carries the VAT control statement line information, together with a posting rule for the issued document.

Step 3: Enter the amount via the invoice items: use the New button below the items to add a line, and click the pencil icon at the end of the line to open the item detail.

For the issued invoice, enter a VAT rate of 0%.

Step 4: If needed, you can add the Reverse Charge information on the Texts tab in the Introductory text or Closing text field.

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Received invoices within the EU are recorded in a similar way to issued invoices. To make your work easier, you can preset a posting rule and a document type in the same way as for issued invoices.

The Reverse Charge setup for a received invoice must meet the following requirements:

Step 1: On the invoice, select the invoice type and the supplier, and fill in all the required information. In the Posting rule field, select the posting rule Purchase of goods/services.

Step 2: On the Accounting tab, fill in the VAT lines field with the value 03-04, 43-44 for the purchase of goods or 05-06, 43-44 for the purchase of services. In the VAT control statement line field, select A.2. Here too, you can automate the entry by creating a document type that carries the VAT control statement line information, together with a posting rule for the received document.

Step 3: Enter the amount via the invoice items: use the New button below the items to add a line, and click the pencil icon at the end of the line to open the item detail.

Step 4: For received invoices, enter the VAT rate that the goods or service falls under.

The VAT amount for posting is filled in on both the debit side and the credit side (the Accounting tab in the item detail, the VAT debit account and VAT credit account fields).

Step 5: VAT is calculated on the invoice, but the total amount equals the tax base (the Price summary tab).

The same rules apply to invoices outside the EU, with the difference that the VAT payer checkbox in the company directory remains unselected. The VAT line is automatically filled in with the value 22 for issued documents and 07-08, 43-44 for received documents. You must fill in the VAT control statement line yourself.