Non-EU Client Invoice Template (Export)

When to Use This Template

This template is for EU-based businesses invoicing clients who are located outside the European Union. Whether your client is in the United States, the United Kingdom (post-Brexit), Australia, Japan, or any other third country, the VAT treatment on your invoice changes compared to domestic or intra-EU transactions.

For most B2B services, the place of supply follows the general rule under Article 44 of the VAT Directive: it is where the customer is established. Since the customer is outside the EU, the supply is outside the scope of EU VAT. You do not charge VAT, and you reference this on the invoice. This applies to a wide range of services including consulting, IT development, marketing, design, legal advice, and more.

For the export of goods to countries outside the EU, the treatment is different. The supply is zero-rated (not exempt) under Article 146 of the VAT Directive, provided you have proof that the goods left the EU customs territory. This means you still have the right to deduct input VAT on expenses related to the export, unlike with exempt supplies. You will need customs export declarations and transport documentation as proof. Getting the documentation right is important because a claimed zero-rate without adequate proof can be reclassified as a domestic taxable supply during an audit.

Key Fields to Include

• Your business name, address, and VAT identification number
• Client’s name, address, and country
• Client’s local tax ID or business registration number (if applicable)
• Invoice number and date
• Date of supply or service period
• Description of services or goods supplied
• Amount in the agreed currency
• No VAT line, with reference: “Outside the scope of EU VAT - place of supply Article 44 Directive 2006/112/EC” (for services) or “Zero-rated export under Article 146” (for goods)
• Exchange rate used (if invoicing in non-EUR currency and your accounting is in EUR)
• Payment terms and international payment details (SWIFT/BIC, IBAN, or wire instructions)

Tips

• For services, keep evidence that your client is established outside the EU: a copy of their business registration, their website with address, or correspondence confirming their location.
• For goods, retain the customs export declaration (EX-A or equivalent) and transport documentation. Without these, zero-rate treatment can be denied.
• When receiving payment in foreign currency, use the exchange rate on the date you recognize the income, and document which rate source you used (ECB, your national central bank, or your bank’s rate).
• Consider SWIFT transfer fees. Specify whether the client pays full transfer costs (OUR), or whether costs are shared (SHA). This avoids disputes about short payments.
• Include these transactions in your VAT return in the correct box for out-of-scope or zero-rated supplies. The reporting varies by country.