Guides for EU freelancers

EU-level rules explained with references to the VAT Directive and European Commission guidance. National details are marked check locally. Last checked 20 October 2026.

• Reverse charge VAT for EU freelancers: a plain-English guide

  When the reverse charge applies to your B2B services, what goes on the invoice, and what you report. With Directive references.

• How to invoice a client in another EU country

  A step-by-step checklist for invoicing business and private clients in other EU countries as a freelancer.

• VAT OSS vs reverse charge for services: which one applies?

  B2B or B2C, digital or not: how to tell whether a cross-border service falls under the reverse charge, the One-Stop Shop or your home VAT.

• What must be on an EU VAT invoice? (Article 226 checklist)

  The mandatory invoice details under Article 226 of the EU VAT Directive, explained for freelancers.

• How much tax should a freelancer set aside?

  A practical method for EU freelancers to estimate and save for income tax, social contributions and VAT.

• How to calculate your freelance day rate in Europe

  Work backwards from the income you need: costs, tax, billable days and a worked example.

• The EU VAT small business exemption (SME scheme) since 2025

  How the domestic and cross-border VAT exemptions for small businesses work since 1 January 2025, and what they do not change.