B2B Invoice for a DACH Client — VAT, Reverse Charge and Payment Terms

01

First rule: DACH is not one tax system

DACH is a convenient marketing shorthand, but for tax purposes Germany, Austria and Switzerland are not the same. Germany and Austria are EU member states; Switzerland is outside the EU. That affects VAT, documentation, currency, invoice wording and the client's accounting expectations.

So the lead form and CRM should capture the client's country from the start. Without it, sales may run a conversation without the data that later decides the contract and the invoice.

02

Checklist before issuing an invoice

03

When reverse charge may apply

Reverse charge means the buyer accounts for VAT, but whether it applies depends on the rules and the specific transaction.

In many B2B services between taxable persons in different EU states, the place of supply is the buyer's country and the invoice may carry a reverse-charge note. That does not mean every invoice to a German company is automatically reverse charge. You must always check the counterparty's status and the type of service.

Switzerland adds a separate non-EU regime. In practice it helps to have a short instruction for sales: what data to collect, when to ask accounting, how to describe the service and when not to promise a gross/net price without verification.

04

Payment terms, purchase order data and language

In DACH you more often meet an expectation of full purchase data: a purchase-order number, billing address, the responsible person, the service scope and consistency with the contract. If this information appears only after the work is done, payment can be delayed.

From a marketing standpoint that is another argument for a better form and qualification process. Good leads are not only interested people. Good leads are companies you can efficiently serve, contract and invoice.