Who is this for?
Place of supply, reverse charge, subscriptions and EU customer status.
Topics
SaaS, software development, licences and consulting may use similar commercial language but the VAT result depends on the actual supply, customer status and place-of-supply rule. Product labels are not tax evidence.
For EU B2B services, the place-of-supply rule drives the outcome, not the billing address alone. Keep business-status evidence, check exceptions and make the invoice, recapitulative reporting and accounting entry consistent.
B2C services are not always taxed where the supplier is established. Service type, customer location, evidence, thresholds and OSS can move the tax point to the consumer’s country.
Automated billing must not repeat tax assumptions indefinitely. Customer status, place of supply, VAT number, period, price and rule version need re-evaluation when relevant facts change.
Not every software-related supply is the same electronic service. Automation, human intervention, licence model, customer status and place of supply drive reverse-charge or OSS consequences.
A VAT number is not universal proof for a tax outcome. The number used, business status, establishment, place of supply and the country where reporting is due must be considered together.
Reverse charge is common for cross-border B2B services but is not automatic. Business evidence, the service category, place-of-supply rule, fixed establishments and invoice wording must align at the tax point.
“Outside the EU” is not one VAT rule. Goods and services, business or consumer status, use and enjoyment, export evidence and potential local registrations must be assessed separately.