Mappli / Invoicing Abroad: What Freelancers Need to Know Per Country

Invoicing Abroad: What Freelancers Need to Know Per Country

Stand: 29.03.2026

Different countries, different rules. VAT rates, mandatory fields and reverse charge requirements vary by destination. This guide shows you the key differences at a glance.

5 Mandatory Fields on Every International Invoice

Regardless of the destination country, every invoice must include:

  1. Full name and address of both you and your client
  2. Unique invoice number and invoice date
  3. Detailed description of the service provided and service period
  4. Invoice amount with currency and VAT shown separately (if applicable)
  5. VAT numbers of both parties (if registered) and reverse charge notice (if applicable)

Why international invoicing is complicated

The rules depend not only on the destination country, but also on where you are based. EU to EU, non-EU to EU, EU to non-EU: different VAT and reverse charge rules apply in each case. Add country-specific mandatory fields, e-invoicing systems and payment references on top.

Mappli automatically detects which country you are invoicing from and where the invoice is going. From this, it derives the correct tax rules, mandatory fields and payment references.

What Mappli Handles Automatically

Mappli detects your client's country and adjusts the invoice automatically:

  • Correct payment reference per country (Swiss QR, SCOR or KID)
  • Reverse charge notice automatically added for EU B2B invoices
  • IBAN and BIC correctly formatted for the destination country's banking system
  • Invoice in your client's language (DE, EN, FR, IT)

Overview Per Country

The table shows VAT rates, reverse charge rules and country-specific requirements. Click a country for the full guide.

CountryVATReverse ChargeSpecial RequirementsStatus
Switzerland (CH)8.1%NoSwiss QR payment slipFull guide
Norway (NO)25%NoKID number (MOD10)Full guide
Germany (DE)19%Yes (EU B2B)Full guide
Austria (AT)20%Yes (EU B2B)Full guide
France (FR)20%Yes (EU B2B)E-invoicing (Factur-X) from 2027Full guide
Italy (IT)22%Yes (EU B2B)Mandatory e-invoicing (SDI)Full guide
Belgium (BE)21%Yes (EU B2B)OGM/VCS referenceFull guide
United Kingdom (GB)20%NoNo EU reverse charge since BrexitFull guide
United States (US)NoNo VAT, W-8BEN requiredFull guide
Netherlands (NL)21%Yes (EU B2B)Basic
Finland (FI)25.5%Yes (EU B2B)Basic
Sweden (SE)25%Yes (EU B2B)Basic
Denmark (DK)25%Yes (EU B2B)Basic
Spain (ES)21%Yes (EU B2B)Basic
Portugal (PT)23%Yes (EU B2B)Basic
Ireland (IE)23%Yes (EU B2B)Basic
Luxembourg (LU)17%Yes (EU B2B)Basic
Poland (PL)23%Yes (EU B2B)Basic
Czech Republic (CZ)21%Yes (EU B2B)Basic
Slovakia (SK)23%Yes (EU B2B)Basic
Hungary (HU)27%Yes (EU B2B)Basic
Croatia (HR)25%Yes (EU B2B)Basic
Slovenia (SI)22%Yes (EU B2B)Basic
Estonia (EE)22%Yes (EU B2B)Basic
Latvia (LV)21%Yes (EU B2B)Basic
Lithuania (LT)21%Yes (EU B2B)Basic
Romania (RO)19%Yes (EU B2B)Mandatory e-invoicing (RO e-Factura)Basic
Bulgaria (BG)20%Yes (EU B2B)Basic
Greece (GR)24%Yes (EU B2B)Basic
Cyprus (CY)19%Yes (EU B2B)Basic
Malta (MT)18%Yes (EU B2B)Basic

Sources & Legal Basis

The information on this page is based on the following official sources:

  • EU VAT DirectiveEU VAT Directive 2006/112/EC. Art. 196 governs the reverse charge mechanism for cross-border B2B services. EUR-Lex
  • Swiss QR-BillTechnical specification of the Swiss QR payment slip per SIX standard. SIX IG v2.3 (PDF)
  • EU VAT RatesOfficial overview by the European Commission with current VAT rates of all EU member states. EC DG TAXUD

Invoices for All of Europe, Automatically Correct

Mappli detects your client's country and automatically adjusts VAT, payment reference and mandatory fields. Try it free for 30 days.

30 days free · No credit card · EU-based servers