Where a business provides goods / services to a VAT registered customer in another EU Member State, to avoid charging VAT the business must ascertain the VAT number of the customer.
That VAT number together with an indication that the reverse charge applies must be included on the relevant invoice issued by the business along with the company’s own VAT Number and the usual information.
Vat is charged at Zero %.
The following sample wording might be useful:
Reverse VAT charge applies in accordance with the Fourth Schedule to the VAT Act 1972 as amended.
Customer VAT No.: