---
title: "EU customers · EenFactuurMaken.nl"
description: "Invoicing businesses in other EU countries. Intra-Community supplies of goods (0%) and services (reverse charge), VAT numbers, VIES and your EC sales list."
url: "https://eenfactuurmaken.nl/en/docs/vat/eu-customers"
markdown_url: "https://eenfactuurmaken.nl/en/docs/vat/eu-customers.md"
language: "en-GB"
---

# EU customers

Invoicing businesses in other EU countries. Intra-Community supplies of goods (0%) and services (reverse charge), VAT numbers, VIES and your EC sales list.

Invoicing a **business** in another EU country that has a valid VAT number? Then you usually don't charge Dutch VAT. Choose **EU customer** in the editor.

## Goods or services

|  | Goods | Services |
| --- | --- | --- |
| What is it? | Intra-Community supply | Service with reverse charge to the customer |
| VAT | 0% | 0%, reverse charged |
| Statement on the invoice | _Intra-Community supply – exempt (Art. 138 VAT Directive)_ | _Reverse charge (Art. 196 VAT Directive) – btw verlegd_ |
| Dutch VAT return | Box 3b | Box 3b |
| EC sales list (ICP-opgaaf) | Yes | Yes |
| Delivery date | Required | Recommended |
| E-invoice (VAT category) | K | AE |

Choose **Goods** or **Services** under **Type of supply**. See [Choosing a VAT treatment](https://eenfactuurmaken.nl/en/docs/vat/treatments#supply-type).

## What must be on the invoice?

- your **customer's VAT number**, which must be a foreign number matching your customer's country (Greece uses EL);
- your own VAT ID;
- the correct statement (we add it);
- for goods, the **delivery date**.

EenFactuurMaken.nl checks all of this. Your customer must be in a **different** EU country from you (`intraEuCountryInvalid`). A Dutch VAT number on an EU customer is an error (`customerVatDutchForIntraEu`).

## VIES check

You may only reverse-charge the VAT if your customer's VAT number is valid. When you finalise, we check the number in VIES, the EU system for VAT numbers, and store the result as evidence with the invoice. If it's invalid, you can't finalise the invoice. See [VIES check](https://eenfactuurmaken.nl/en/docs/vat/vies).

Tip: check the number when you add the customer, with the button next to the VAT number.

## Individuals in the EU

Selling to an **individual** in another EU country? You usually charge Dutch VAT. Choose **VAT**. If your distance sales and digital services to EU consumers exceed €10,000 a year, you must charge the VAT of your customer's country through the One-Stop Shop (OSS). EenFactuurMaken.nl doesn't support that yet.

## EC sales list

Besides your VAT return, you file an **EC sales list** (opgaaf intracommunautaire prestaties, ICP) with the Belastingdienst, listing each customer's VAT number and amount. The [VAT overview](https://eenfactuurmaken.nl/en/docs/vat/vat-return) shows the total of box 3b. Per customer, filter your invoices by customer and period, or export them (Pro) as [CSV](https://eenfactuurmaken.nl/en/docs/export).

Last updated on 13 October 2026