This situation usually arises in case of transfer of own goods from the different warehouses. 

Reverse charge invoices are charged with VAT 0% and must contain your valid VAT registration number from two different EU member states in case of the transfer of own goods. 

The corresponding invoice must:


  • be with VAT 0% 
  • indicate the VAT identification numbers from country of dispatch and country of arrival
  • The invoice must mention the reference “cross-border Intra-Community reverse charge”
  • Valid VAT number in both countries


The transaction will be reported as intra-community sales in the country of dispatch and as intra-community acquisition (with reverse charge) in the country of arrival.