VAT Calculation Guide for EU Freelancers (2026)
📑 Table of contents (3)
VAT trips up more new freelancers than any other tax. This guide covers the three things that actually matter: when you must register, what rate to charge, and how to invoice EU clients under the reverse-charge mechanism.
When you must register for VAT
UK: £90,000 rolling 12-month turnover (2026 threshold).
Germany: €22,000 in the prior year (Kleinunternehmer limit).
France: €37,500 for services (franchise en base de TVA).
Ireland: €40,000 for services, €80,000 for goods.
Below the threshold, registration is voluntary — useful if your clients are VAT-registered businesses.
Standard VAT rates you'll actually charge
UK 20%, Germany 19%, France 20%, Netherlands 21%, Ireland 23%, Spain 21%, Italy 22%, Sweden 25%.
Add VAT to your net price: Gross = Net × (1 + rate). Remove it from a gross price: Net = Gross ÷ (1 + rate). Our VAT calculator handles both directions.
Reverse charge: the freelancer's cross-border shortcut
When invoicing a VAT-registered business in another EU country, you charge 0% VAT and add 'Reverse charge — VAT to be accounted for by the recipient' on the invoice. Both parties still report the transaction on their VAT return.
This only works B2B. Consumers (B2C) in another EU country need OSS (One-Stop-Shop) registration for digital services.
FAQs
Do I charge VAT to US clients as an EU freelancer?
No — services to non-EU business clients are generally outside the scope of EU VAT. Note it on your invoice.
What is the fastest VAT calculation?
For 20% VAT: multiply net by 1.2 to add, or divide gross by 1.2 to remove. The calculator does it in one click.