08. 逆向征税机制

逆向征税的基本原则

规则先于数字。 逆向征税（reverse charge）把纳税义务从供应商移到客户：供应商照常开票，只是不加计增值税；客户就「客户所在成员国」的税率自行评估（self-assess）、自行申报，并把同一笔税额作为进项税抵扣。

判断步骤	依据	结论
1. 是否属于应税的货物或服务供应？	Art 12	免税与零税率交易不适用
2. 客户是否为另一国的纳税人？	Art 196	是 → 适用逆向征税
3. 用哪一国的税率？	客户所在成员国	DE 19%、FR 20%、BE/NL/ES 21%、EE 24%
4. 谁申报、何时申报？	Art 178-179	客户在取得或进口服务所属期间的申报表中自评

要点：逆向征税不是免税，也没有减税效果。供应商的发票金额与客户自评的计税基础相同，客户自评税额与自评进项税额在同一张申报表中对冲，因此只要文件齐全，现金流不受影响。真正的风险在两端：供应商错误加税（客户多付、客户拿不到本国进项税），以及客户漏做自评（自己成为欠税人）。

考官常问： 给出三个国家，问「谁的申报表上出现这笔税额」。

The general principle of the reverse charge

The rule comes before the number. The reverse charge mechanism moves the tax liability from the supplier to the recipient. The supplier issues the invoice exactly as usual but adds no VAT; the recipient assesses the VAT at the rate of the Member State in which it is established, declares it in its own return and deducts the very same amount as input VAT.

Step	Basis	Outcome
1. Is this a taxable supply of goods or services?	Art 12	Exempt and zero-rated supplies are out
2. Is the customer a taxable person in another Member State?	Art 196	Yes, the reverse charge applies
3. Which rate?	The customer's Member State	DE 19%, FR 20%, BE/NL/ES 21%, EE 24%
4. Who declares, and when?	Arts 178-179	The customer, in the return for the period of the acquisition or import

The key point: the reverse charge is not an exemption and it is not a relief. The invoice value is identical to the customer's own taxable base, and the self-assessed VAT cancels against the self-assessed input VAT inside one return, so the cash-flow effect is nil — provided the file is complete. The real risk sits at both ends: a supplier who wrongly charges VAT (the customer overpays and cannot recover it as domestic input VAT) and a customer who forgets to self-assess (the customer becomes the defaulting taxpayer).

What the examiner asks: given three countries, name the return in which the VAT appears and the return in which it is deducted.

Art 196 的情形清单

Art 196 是清单条款。 只有落在清单里的交易才能逆向征税；清单之外（例如向私人消费者提供的 B2C 服务）必须按 B2C 规则另行判断。

情形	条款	税率	纳税义务人
同一成员国内的 B2B 货物与服务	Art 196	该成员国	客户
欧盟内成员国供应商向另一成员国纳税人提供的服务	Art 196	客户所在成员国	客户
非欧盟纳税人的欧盟内货物取得	Art 197 + Art 40-42	到达国	取得方
天然气、电力、水、热/冷能供应	Art 199	当地	客户
建筑工程（Bauleistungen）	Art 199	当地	客户
经销商向另一国私人客户供应新运输工具	Art 196	客户所在成员国	客户

Art 199 还授权成员国把逆向征税扩展到其他交易；Art 197 处理非欧盟纳税人的欧盟内货物取得，并与 Art 296 的特别制度衔接。注意「货物取得」与「服务取得」适用不同条款，但税率逻辑一致：按货物到达国或客户设立国。

陷阱在于 Art 196(1)(d) 的服务条款只覆盖「欧盟内成员国供应商 → 另一成员国纳税人」；如果客户是欧盟外的纳税人，就落到 Art 194。

考官常问： 同一笔交易是适用 Art 196 还是 Art 194？答错的常见原因是把「客户在欧盟外」和「供应商在欧盟外」混为一谈。

The limbs of Art 196

Art 196 is a list, not a principle. The reverse charge can only be used for a transaction that falls inside the list. Anything outside it - a B2C service to a private customer, for example - must be tested against the B2C rules instead.

Situation	Article	Rate	Taxpayer
Domestic B2B supplies of goods and services within one Member State	Art 196	That Member State	The customer
Services supplied by a taxable person in an EU Member State to a taxable person in another Member State	Art 196	Customer's Member State	The customer
Intra-EU acquisition of goods by a non-EU taxable person	Art 197 with Arts 40-42	Member State of arrival	The acquirer
Supplies of gas, electricity, water and heating/cooling	Art 199	Local rate	The customer
Construction works (Bauleistungen)	Art 199	Local rate	The customer
New means of transport supplied by a dealer to a private customer in another Member State	Art 196	Customer's Member State	The customer

Art 199 also lets Member States extend the reverse charge to other transactions. Art 197 deals with intra-EU acquisitions of goods by taxable persons established outside the EU and links into the special scheme of Art 296. Note that the acquisition of goods and the acquisition of services are governed by different articles but share one logic: the rate follows the country of arrival of the goods or the country of establishment of the customer.

The trap is the service limb: it covers "taxable person in an EU Member State supplying a taxable person in another Member State". If the customer is established outside the EU, Art 194 takes over.

What the examiner asks: does this case fall under Art 196 or Art 194? The classic wrong answer confuses "customer outside the EU" with "supplier outside the EU".

Art 194 与 Art 195：欧盟外客户与进口服务

Art 194：欧盟内供应商 → 欧盟外纳税人。 条件是：服务由欧盟成员国的纳税人提供，客户是欧盟外的纳税人，且该交易在客户所在国应税。结果：供应商发票不加税，客户按自己国家的规则自行评估。反过来不成立——供应商在欧盟外、客户在欧盟内时，欧盟不提供反向机制。

Art 195：进口服务由欧盟外的纳税人使用。 条件是：进口的服务供欧盟外的纳税人使用，且该交易在客户所在国应税；服务所在地按 Art 188 视为客户设立地，纳税义务按 Art 189 落在客户身上，客户再依 Art 179 在申报表中自评。

场景	条款	谁评估	按哪国税率
DE 顾问向瑞士（欧盟外）纳税人提供服务	Art 194	瑞士客户	瑞士法
瑞士纳税人向美国供应商采购、并在瑞士使用的服务	Art 195 + 179/189	瑞士客户	瑞士法
德国公司从美国供应商处采购、用于德国业务的服务	Art 179（欧盟内取得服务）	德国公司	德国 19%
法国公司从美国供应商处采购、用于法国业务的服务	Art 179	法国公司	法国 20%

计算示例：德国零售商向美国供应商支付 20,000 欧元（不含税）咨询费，用于德国业务，德国公司须自评 20,000 × 19% = 3,800 欧元，在下一期增值税申报中作为进项税抵扣。

考官常问： 客户在欧盟外时，供应商发票上写什么、税额在哪里产生。

Arts 194 and 195: non-EU customers and imported services

Art 194: EU supplier to a customer outside the EU. The conditions are that the services are supplied by a taxable person in an EU Member State, that the customer is a taxable person established outside the EU, and that the transaction is liable to VAT in the customer's country. The result: the supplier invoices without VAT and the customer assesses the tax under its own national rules. The mirror image does not work - when the supplier is outside the EU and the customer inside, the EU provides no reverse-charge facility.

Art 195: imported services used by a taxable person outside the EU. The conditions are that the imported services are used by a taxable person established outside the EU and that the transaction is liable to VAT where the customer is established. The place of supply follows Art 188 (where the recipient is established), the tax is payable by the recipient under Art 189, and the customer self-assesses it in its return under Art 179.

Scenario	Article	Who assesses	Which rate
DE consultant supplies services to a Swiss taxable person	Art 194	The Swiss customer	Swiss law
Swiss taxable person buys from a US supplier, for use in Switzerland	Art 195 with 179/189	The Swiss customer	Swiss law
German company buys from a US supplier, for use in its German business	Art 179 (intra-EU acquisition of services)	The German company	German 19%
French company buys from a US supplier, for use in its French business	Art 179	The French company	French 20%

Worked example: a German retailer pays a US consultant 20,000 EUR net for advice used in its German business. The German company self-assesses 20,000 x 19% = 3,800 EUR and deducts it as input VAT in the following return.

What the examiner asks: when the customer sits outside the EU, what wording goes on the supplier's invoice and where the tax is actually borne.

自评程序与证明文件

Art 178-179 的程序。 Art 178 规定欧盟内取得或进口服务的增值税由接受方（recipient）作为纳税义务人；Art 179 规定取得方必须在取得/进口发生的纳税年度（或期间）的增值税申报表中，自行计入该项税额。因此：服务取得在 11 月发生，自评税额就出现在 11 月所属期间的申报表里（申报本身通常在次月提交，例如 BE 月度申报每月 20 日前提交，11 月的申报在 12 月 20 日前提交）。

证明文件	要求	用途
客户在目的地成员国的增值税登记	有效、可用 VIES 验证	证明客户是纳税人
客户声明其为纳税人（taxable person）的书面确认	供应商留存	Art 196 的构成要件
客户的增值税识别号（VAT ID）	发票上载明	跨境抵扣的必备信息
合同或订单、付款凭证	与发票金额一致	证明交易真实存在
供应商发票	不加税、注明「reverse charge"	客户申报的依据

要点：文件不全的后果是客户丧失进项税抵扣——供应商不欠税，客户却缴了税。考试里「客户能否抵扣」永远取决于这五份文件。

考官常问： 列出逆向征税下发票必须记载的五项内容。

Self-assessment and the evidence file

The procedure in Arts 178-179. Art 178 makes the recipient the debtor of the VAT on an intra-EU acquisition or an import of services. Art 179 requires that taxable person to include that tax in the VAT return for the calendar year, or the period, in which the acquisition or import takes place. So a service received in November is self-assessed in the return covering November - and that return is normally filed the following month (BE: monthly return, due on the 20th, so the November return is filed by 20 December).

Document	Requirement	Purpose
Registration of the customer in the destination Member State	Valid and verifiable through VIES	Shows the customer is a taxable person
Customer's written confirmation that it is a taxable person	Held by the supplier	An element of Art 196
The customer's VAT identification number	Stated on the invoice	Essential information for a cross-border deduction
The contract or order and the proof of payment	Consistent with the invoice	Evidences that the transaction is real
The supplier's invoice	No VAT charged, reverse charge stated	The basis of the customer's declaration

The point to remember: if the file is incomplete the customer loses the deduction. The supplier does not owe the VAT, yet the customer has paid it. In the exam, "can the customer deduct?" always turns on these five documents.

What the examiner asks: list the five items the invoice file must contain under the reverse charge.

六国的实施

同一欧盟规则，六种本地写法。 考试真正考的是本地条文编号、申报表和措辞。

国家	本地依据	申报与措辞
BE	WBTW：Art 21 §2/§3（服务）、Art 39 bis（货物）、Art 23bis/23ter（非欧盟供应商与进口服务）	发票写「BTW verlegd"；客户在月度申报表中自评
NL	Wet OB：Art 19（欧盟内服务）、Art 21（欧盟内货物取得）	外国供应商需荷兰增值税识别号与税务代表（Art 18a/18b）
FR	CGI Art 283-2	客户 autoliquidation，在 DA/CA3 申报表中自评
DE	§13b UStG：Abs. 1（欧盟服务）、Abs. 2 Nr. 1（非欧盟服务）、Nr. 4（建筑工程）、Nr. 5（天然气/电力）	发票写「Hinweis Reverse-Charge-Verfahren"；Abs. 5 规定谁是债务人
ES	Ley 37/1992：Art 84（欧盟内取得）、Art 84 bis（货物与服务）	"IVA intracomunitario"；Modelo 349 申报，Modelo 303 缴税
EE	Käibemaksuseadus 第二章	进口服务与欧盟内取得在月报中自评，每月 20 日前提交

德国最值得注意：自 2025 年 1 月 1 日起（§13b UStG，经 2024 年度税法修改），即使收款方是小企业纳税人（§19 Abs. 1）或按 §19 Abs. 4 免税，也仍适用逆向征税；此前小供应商的免税可以阻断该机制。

考官常问： 同一个跨境服务，分别在 BE、DE、ES 报税，各写哪句话、用哪张表。

The six national implementations

One EU rule, six local implementations. What the exam really tests is the national article number, the return and the invoice wording.

Country	National basis	Return and wording
BE	WBTW: Art 21 §2/§3 (services), Art 39 bis (goods), Arts 23bis/23ter (non-EU suppliers and imported services)	Invoice states "BTW verlegd"; the customer self-assesses in the monthly return
NL	Wet OB: Art 19 (intra-EU services), Art 21 (intra-EU acquisitions of goods)	Foreign suppliers need a Dutch VAT number and a fiscal representative (Arts 18a/18b)
FR	CGI Art 283-2	The customer autoliquide on the DA/CA3 return
DE	§13b UStG: Abs. 1 (EU services), Abs. 2 no. 1 (non-EU services), no. 4 (construction works), no. 5 (gas/electricity)	Invoice states "Hinweis Reverse-Charge-Verfahren"; Abs. 5 decides who is the debtor
ES	Ley 37/1992: Art 84 (intra-EU acquisitions), Art 84 bis (goods and services)	"IVA intracomunitario"; declared on Modelo 349, paid on Modelo 303
EE	Chapter 2 of the Käibemaksuseadus	Imported services and intra-EU acquisitions are self-assessed in the monthly return, due on the 20th

Germany carries the change worth memorising: with effect from 1 January 2025 (§13b UStG, as amended by the 2024 annual tax act) the reverse charge now also applies where the recipient is a small business under §19 Abs. 1 or exempt under §19 Abs. 4. Before that date, an exempt supplier could break the chain.

What the examiner asks: the same cross-border service reported in BE, DE and ES - which sentence goes on the invoice and which form carries the number.

错误适用、私人客户与新运输工具

错误适用的代价。 供应商没有适用逆向征税、按自己国家的税率加税（俗称「加错税」），客户就只能多付差额，而且拿不到本国的进项税。例如荷兰供应商（21%）向德国客户（19%）提供 10,000 欧元不含税的服务：错误加征 2,100 欧元，正确应为 1,900 欧元，客户多付 200 欧元且无法在德国抵扣；供应商还要因错误开具发票面临处罚（罚款＋迟延利息）。反方向漏做自评同样危险：客户未申报 1,050 欧元（5,000 × 21%），最终由客户承担税款与滞纳金。

私人消费者不适用逆向征税。 客户是自然人且非纳税人时，逆向征税的前提（客户是纳税人）不成立，适用 B2C 规则：服务按供应商设立地（B2C 服务适用 Art 45 时由 OSS 申报），货物按 §150 的远程销售门槛判断（低于 150 欧元则按供应商国税率，超过则按到达国税率）。

新运输工具是例外。 经销商向另一国私人客户供应新运输工具时，Art 196 的新运输工具条款要求逆向征税：客户按其所在国税率自评（例如德国客户 32,000 × 19% = 6,080 欧元）。注意这与 Art 138(2)(a) 的差价征税是两回事：差价征税只对二手货适用，且只对差价征税。

考官常问： 客户是私人消费者时，供应商该不该加税？答案由 B2C 规则决定，不看逆向征税。

Misapplication, private customers and new means of transport

The price of getting it wrong. If a supplier fails to apply the reverse charge and charges VAT at its own country's rate, the customer simply pays the difference and cannot recover it as domestic input VAT. A Dutch supplier (21%) invoicing a German customer (19%) for services of 10,000 EUR net wrongly charges 2,100 EUR where 1,900 EUR is due: the customer overpays by 200 EUR and cannot deduct it in Germany, while the supplier faces a penalty for issuing the invoice with incorrect VAT treatment and late-payment interest. The opposite error is equally dangerous: a customer who forgets to self-assess 1,050 EUR (5,000 x 21%) ends up owing the tax and the interest.

Private consumers are outside the reverse charge. If the customer is a natural person who is not a taxable person, an element of Art 196 fails and the B2C rules apply instead: services follow the supplier's establishment (with OSS where Art 45 applies), goods follow the EUR 150 distance-selling threshold (below it, the supplier's country rate; above it, the rate of the country of arrival).

New means of transport are the exception. Where a dealer supplies a new means of transport to a private customer in another Member State, the new-means-of-transport limb of Art 196 requires the reverse charge: the private customer self-assesses at its own country's rate (a German customer: 32,000 x 19% = 6,080 EUR). Do not confuse this with the margin scheme of Art 138(2)(a), which applies to second-hand goods and taxes only the margin.

What the examiner asks: if the customer is a private consumer, should the supplier charge VAT? The answer comes from the B2C rules, not from the reverse charge.

核心术语 / Key terms

中文	English	FR	NL	DE	ES	ET
逆向征税机制	reverse charge mechanism	mécanisme d'autoliquidation	verleggingsregeling	Reverse-Charge-Verfahren	mecanismo de autoliquidación	pöördväärtustamismehhanism
纳税人	taxable person	assujetti	belastingplichtige	steuerpflichtiger Unternehmer	sujeto pasivo	maksumaksukohustuslane
自行评估	self-assessment	autoliquidation	zelf-aangifte	Selbstanzeige	autoliquidación	iseendeklaratsioon
进口服务	imported services	prestations importées	ingevoerde diensten	ausländische Leistungen	servicios importados	imporditud teenused
欧盟内取得	intra-Community acquisition	acquisition intracommunautaire	intracommunautaire verwerving	innergemeinschaftlicher Erwerb	adquisición intracomunitaria	ühendusesisene hankimine
建筑工程	construction works	travaux de construction	bouwwerken	Bauleistungen	obras de construcción	ehitusmöödud
天然气、电力与水	gas, electricity and water	gaz, électricité et eau	gas, elektriciteit en water	Gas, Elektrizität und Wasser	gas, electricidad y agua	gaas, elektri ja vesi
发票上的逆向征税措辞	reverse charge invoice wording	mention « autoliquidation »	btw-verleggingsvermelding	Hinweis „Reverse-Charge-Verfahren“	mención « IVA intracomunitario »	viide pöördväärtustamisele arvel
VIES 核查	VIES check	vérification VIES	VIES-controle	VIES-Abfrage	verificación VIES	VIES-kontroll
欧盟外纳税人	taxable person established outside the EU	redevable établi hors UE	in een derde land gevestigde btw-plichtige	im Ausland ansässiger Unternehmer	sujeto pasivo establecido fuera de la UE	kolmandas riigis asuv maksumaksukohustuslane
差价征税	margin scheme	régime de la marge	differentiebepaling	Differenzbesteuerung	régimen de margen	vahepealne maksustamine
少计税额	under-assessment of VAT	sous-déclaration de TVA	te weinig btw-aangifte	zu geringe Steuerfestsetzung	infravaloración del IVA	alahindatud deklaratsioon
增值税识别号	VAT identification number	numéro d'identification à la TVA	btw-identificatienummer	USt-IdNr.	NIF/IVA	käibemaksu registreerimisnumber
新运输工具	new means of transport	véhicule neuf	nieuw vervoermiddel	neues Fahrzeug	vehículo nuevo	uus transpordivahend

公式 / Formulas

net * rate
客户自评税额 = 不含税金额 × 客户所在成员国税率
VAT self-assessed by the customer = net amount x rate of the customer's Member State
10,000.00 欧元 × 19% = 1,900.00 欧元（德国客户）
net * rate
自评进项税 = 自评税额（同一张申报表中对冲）
Input VAT self-assessed = the self-assessed VAT (nets off in the same return)
自评 1,900.00 欧元，同时作为进项税抵扣 1,900.00 欧元
net * (supplier_rate - customer_rate)
供应商加错税时客户多付的金额 = 净额 ×（供应商国税率 − 客户国税率）
Customer's overpayment when the supplier wrongly charges VAT = net x (supplier rate - customer rate)
10,000.00 × (21% − 19%) = 200.00 欧元
gross / (1 + rate)
含税价倒算不含税价 = 含税价 ÷ (1 + 税率)
Backing out the net price = gross price / (1 + rate)
12,100.00 ÷ (1 + 21%) = 10,000.00 欧元
rate / (1 + rate)
自评税额占发票总额的比例 = 税率 ÷ (1 + 税率)
Self-assessed VAT as a share of the gross invoice = rate / (1 + rate)
19% ÷ 1.19 = 15.97%

高频陷阱 / Pitfalls

逆向征税不是免税：供应商发票仍须开具，只是不加税；税率按客户所在成员国而非供应商所在国。
The reverse charge is not an exemption: the supplier still issues an invoice, only without VAT; the rate is that of the customer's Member State, not the supplier's.
客户是私人消费者时 Art 196 的前提不成立，应改用 B2C 规则（服务 Art 45/OSS，货物 150 欧元门槛）。
If the customer is a private consumer an element of Art 196 fails, so the B2C rules apply instead (Art 45/OSS for services, the EUR 150 threshold for goods).
Art 194 处理的是「欧盟内供应商 → 欧盟外纳税人」，不是「欧盟外供应商 → 欧盟内客户」；后者欧盟不提供反向机制。
Art 194 covers an EU supplier and a customer outside the EU, not an EU customer buying from a supplier outside the EU, for which the EU offers no reverse charge.
自评税额出现在取得/进口服务所属期间的申报表中（Art 179），而不是付款所属期间；服务以付款与完成孰早为准（Art 22）。
The self-assessed tax goes into the return for the period in which the acquisition or import takes place (Art 179), not the period of payment; for services the chargeable event is the earlier of payment or completion (Art 22).
供应商按本国税率加税而客户仍按目的地国税率自评时，客户多付的差额永远拿不回来，这正是「加错税」的代价。
When the supplier charges its own national rate while the customer self-assesses at the destination rate, the difference is gone for good - that is the price of wrongly charging VAT.
新运输工具（Art 196 的新运输工具条款）与差价征税（Art 138(2)(a)）是两回事：前者按全额在客户国征税，后者只对二手货的差价征税。
New means of transport (the new-means-of-transport limb of Art 196) and the margin scheme (Art 138(2)(a)) are different things: the first taxes the full value in the customer's country, the second taxes only the margin on second-hand goods.
德国自 2025 年 1 月 1 日起，收款方为小企业纳税人（§19 Abs. 1）也不再阻断逆向征税（§13b UStG）。
Since 1 January 2025, a recipient that is a small business under §19 Abs. 1 no longer breaks the reverse charge in Germany (§13b UStG).

各国要点 / Country notes

BE

比利时《增值税法典》(WBTW/BTW-wetboek) 把欧盟规则写成本地条款：Art 21 §2 是 B2B 服务的供方地规则，Art 21 §3 是反向征税（verlegging）；Art 39 bis 处理货物；Art 23bis 与 Art 23ter 分别处理来自欧盟外供应商的交易与进口服务。发票上写「BTW verlegd」。BE 自 2019 年 1 月 1 日起对在比利时提供应税供应的非欧盟供应商强制要求增值税登记并配备非居民税务代表。VERIFY: 各条款的精确分段与 2025 年《增值税法典》重新编号后的对应关系需核对官方合并文本。

The Belgian VAT Code (WBTW/BTW-wetboek) writes the EU rules into local articles: Art 21 §2 contains the place-of-supply rule for B2B services, Art 21 §3 the reverse charge (verlegging); Art 39 bis deals with goods, and Arts 23bis/23ter with transactions from suppliers outside the EU and with imported services. The invoice states 'BTW verlegd'. Since 1 January 2019 Belgium requires VAT registration and a non-resident representative for non-EU suppliers making taxable supplies in Belgium. VERIFY: the exact paragraph split and the mapping after the 2025 renumbering of the VAT Code must be checked against the official consolidated text.

NL

荷兰《增值税法》(Wet OB) 中，Art 19 处理欧盟内服务供应（向荷兰纳税人提供服务的反向征税），Art 21 处理欧盟内货物取得；Art 19a-19l 为一系列国家偏离规定。外国供应商在荷兰需要荷兰增值税识别号；若货物在荷兰存储，还需按 Art 18a/18b 指定税务代表。荷兰申报以季度申报表加年度申报表（1 月 1 日至 12 月 31 日，4 月 1 日前提交）为主。

In the Dutch Wet OB, Art 19 covers intra-EU supplies of services (the reverse charge when a taxable person in another Member State supplies services to a Dutch taxable person) and Art 21 covers intra-EU acquisitions of goods; Arts 19a-19l are the national derogations. Foreign suppliers need a Dutch VAT identification number and, where goods are stored in the Netherlands, a fiscal representative under Arts 18a/18b. Filing runs through the quarterly return and the annual return (1 January to 31 December, due 1 April).

FR

法国《通用税法典》Art 283-2 CGI 是 B2B 跨境服务与进口服务的核心条款：法国纳税人自行评估（autoliquidation）应付的增值税，并在 DA/CA3 申报表中申报；进口增值税也可在 DA 中随进口申报表（DA-D）一并处理。法国没有一般性的自评期限规则，实际操作以月度 CA3 的申报周期为准（每月 20 日前，特定情形可至 15 日）。

Art 283-2 CGI is the core provision for cross-border B2B services and imported services: the French taxable person autoliquide the VAT and declares it on the DA/CA3 return; import VAT can be handled on the same DA (DA-D) declaration. There is no general self-assessment deadline in France, so practice follows the monthly CA3 cycle (due on the 20th, or the 15th in some cases).

DE

德国 §13b UStG 是「Leistungsempfänger als Steuerschuldner」：Abs. 1 覆盖欧盟内其他成员国纳税人提供的服务；Abs. 2 Nr. 1 覆盖来自欧盟外供应商的服务；Nr. 4 覆盖建筑工程（Bauleistungen）；Nr. 5 覆盖天然气与电力；Abs. 5 规定谁是纳税义务人；Abs. 7 界定「在欧盟外设立」与「在欧盟其他成员国设立」。自 2025 年 1 月 1 日起（2024 年度税法），即使收款方是 §19 Abs. 1 的小企业纳税人或 §19 Abs. 4 的免税主体，也适用反向征税。德国发票必须写明「Hinweis Reverse-Charge-Verfahren」并载明客户增值税号。VERIFY: 建筑工程的豁免证明（Freistellungsbescheinigung）细节与 Abs. 6 排除项的适用边界。

German §13b UStG ('Leistungsempfänger als Steuerschuldner') works as follows: Abs. 1 covers services supplied by a taxable person in another EU Member State; Abs. 2 no. 1 covers services from suppliers outside the EU; no. 4 covers construction works (Bauleistungen); no. 5 covers gas and electricity; Abs. 5 decides who is the debtor; Abs. 7 defines 'established outside the EU' and 'established in another EU Member State'. With effect from 1 January 2025 (2024 annual tax act), the reverse charge also applies where the recipient is a small business under §19 Abs. 1 or exempt under §19 Abs. 4. The German invoice must carry 'Hinweis Reverse-Charge-Verfahren' and the customer's VAT number. VERIFY: the details of the construction-works exemption certificate and the boundary of the Abs. 6 exclusions.

ES

西班牙《增值税法》Ley 37/1992：Art 84 处理欧盟内取得（adquisiciones intracomunitarias），Art 84 bis 处理欧盟内货物与服务，其中服务部分让西班牙客户成为西班牙增值税的纳税义务人（IVA intracomunitario）。货物与服务分别通过 Modelo 349 申报，税额在 Modelo 303 上缴纳；进口增值税可递延。发票须写明「IVA intracomunitario」并载明双方 NIF/IVA。

Spanish Ley 37/1992: Art 84 covers intra-EU acquisitions (adquisiciones intracomunitarias) and Art 84 bis covers intra-EU goods and services, the service limb making the Spanish customer liable for Spanish VAT (IVA intracomunitario). Goods and services are reported on Modelo 349 and the tax is paid on Modelo 303; import VAT may be deferred. The invoice must state 'IVA intracomunitario' and give both NIF/IVA numbers.

EE

爱沙尼亚《增值税法》(Käibemaksuseadus, KMS) 第二章规定欧盟内取得与进口服务的自评：取得方在增值税月报中自行计入应纳税额并同时作为进项税抵扣，月报每月 20 日前提交；增值税登记号为「EE」加 9 位数字。VERIFY: 参考卡未给出反向征税的具体条款号；KMS §12-§14 规定的是计税价值（§12 应税价值、§13 进口货物计税价值、§14 出口货物计税价值），反向征税的具体段落号需核对 2026 年 1 月的 KMS 注释本（https://fin.ee/sites/default/files/documents/2026-01/）。

Chapter 2 of the Estonian Käibemaksuseadus (KMS) governs the self-assessment of intra-EU acquisitions and imported services: the recipient enters the tax in the monthly VAT return and deducts it as input VAT, the return being due on the 20th of the following month; the VAT number is 'EE' plus nine digits. VERIFY: the reference card gives no paragraph number for the reverse charge; KMS §§12-14 deal with taxable values (§12 supplies and intra-EU acquisitions, §13 imported goods, §14 exported goods), so the paragraph numbers for the reverse charge must be checked in the January 2026 commentary (https://fin.ee/sites/default/files/documents/2026-01/).

逆向征税机制

The Reverse Charge Mechanism