B2B sales to another EU-country: What you must know about VAT, invoices & reporting

B2B EU Sales: What you must know.

If you're a business in Finland selling goods or services to VAT-registered companies in other EU countries, there are special VAT rules, invoicing requirements, and reporting obligations you must follow.

Let’s make it simple.

✅ What counts as B2B EU Sales? You are making B2B EU sales when:

• You sell goods or services to a business in another EU country

• The buyer is VAT-registered in their country

• Both parties are located in EU member states
  
  

🔍 The VAT rules. For most intra-EU B2B sales:

• You can apply the 0% VAT rate (reverse charge)

• The buyer reports VAT in their country (under reverse charge mechanism)
  

Conditions:

• The buyer must have a valid EU VAT number

• You must verify their number using VIES

• Goods must physically leave Finland
  

🧾 Required invoice markings when selling B2B to another EU country:

• Do not charge Finnish VAT

• Include both your and the buyer’s VAT numbers

• Add the following note: “Reverse charge – Article 44 of Directive 2006/112/EC” or simply “VAT 0%, reverse charge”
  

🧠 Common mistakes to avoid

• Charging Finnish VAT by mistake

• Not verifying the buyer’s VAT number

• Forgetting to file the VAT EU recapitulative statement

• Mixing up B2C and B2B rules

• Not keeping shipping documentation for goods
  

  
  

📅 EU sales reporting, how to report: The VAT EU recapitulative statement

• Must be filed each month no later than on the 20th of the calendar month after the month of the taxable transaction. For example, if you sold something to EU customers in September, you must file the statement by 20 October. If the 20th falls on a Saturday, Sunday or a public holiday, the due date is extended to the next business day.

  
  
  💡 Tip: Missing these reports results in fines or penalties
  💡 Tip: Don't forget to report these sales on domestic VAT-return as well

What about services?
Most services follow the general B2B rule (taxed in buyer’s country), but exceptions apply.

Not sure? Ask us before invoicing!

Summary checklist

• Always make sure if the buyer is a private consumer or a company

• If a company --> are they VAT-registered in another EU country?

  • Did you verify their VAT number on VIES?

  • Did you apply 0% VAT on the invoice and include the correct note?

  • Did you file the VAT EU recapitulative statement in MyTax?

Accelta helps small business owners and expat entrepreneurs in Finland handle EU B2B sales properly — from invoices to reporting.

Book your consultation today!