If you sell goods or services to a business located in another EU country and that business is VAT-registered, you should not charge VAT on your invoice.

This rule is part of the harmonised EU VAT system, governed by Council Directive 2006/112/EC on the common system of VAT.

The main conditions for applying this exemption are:

• The buyer must be a business with a valid VAT identification number in EU Member State.
  
• The transaction must be business-to-business (not to final consumers).
  
• You must meet the documentary and evidentiary requirements (e.g. transport documents, recapitulative statement (EC Sales List), validation of VAT number via VIES, etc.).
  

As the European Commission states, “if you sell a product to a company with a VAT-registered business in another Member State, you do not charge VAT” on the invoice.

• EU VAT Directive 2006/112/EC – Learn more
• European Commission guidance on cross-border VAT – Learn more
• VIES VAT number validation system – Learn more