I have a company in the European Union (EU) and I am selling electronic services to all countries. Since I am located in the EU, the following rules apply:
- When selling to a customer from my country, I need to charge my country tax
- When selling to an EU customer with a valid VAT ID, I need to write "Reverse Charge - VAT exempt under Article 44 Directive 2006/112/ES" on the invoice and not charge the VAT tax.
- When selling to an EU customer without a valid VAT ID, I charge tax from their country.
- When selling outside the EU, no tax.
If I sell outside the EU, do I need to put the "Reverse Charge..." clause on the invoice or not?