How VAT is worked out
From net: VAT = net × rate, gross = net + VAT. From gross: net = gross ÷ (1 + rate), VAT = gross − net. Amounts are rounded to cents.
Reverse charge
When a VAT-registered business sells services to a VAT-registered business in another EU country, the buyer usually accounts for the VAT in their own country. The invoice then shows no VAT, says so, and carries both VAT IDs.
Standard rates as of 2026. Reduced rates and exceptions exist — check with your tax office or accountant before you rely on a number.