Reverse charge in Germany under section 13b UStG: when you owe the VAT

Reverse charge in Germany applies when you, as a business, receive certain services and therefore you, not the supplier, owe the VAT (section 13b UStG). A typical case: a service from a business in another EU country, for example advertising.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

You report the tax yourself in your VAT return and deduct it at the same time as input VAT under the general conditions (section 15 (1) no. 4 UStG). Other cases are services of businesses established abroad, construction services and building cleaning.

Last updated: 4 November 2026

The essentials in brief

Basic rule: the recipient owes the tax if they are a business or a legal entity (section 13b (5) UStG).
Typical cases: services of a business from the rest of the EU (para. 1); works supplies and services of a business established abroad (para. 2 no. 1); construction services (no. 4); building cleaning (no. 8); telecommunications services (no. 12).
Invoice: for services under section 13b (2) the supplier must state "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge) and does not show VAT separately (section 14a (5) UStG).
Input VAT: the tax under section 13b (1) and (2) is deductible as input VAT (section 15 (1) no. 4 UStG).
Small businesses: they too owe the tax as recipient (section 13b (5) UStG) and file returns for it (section 18 (4a), section 19 (1) sentence 2 UStG).
When it arises: for para. 1 at the end of the return period of the service; for para. 2 when the invoice is issued, at the latest at the end of the following month (section 13b (1) and (2) UStG).

What does reverse charge mean?

Normally the supplier owes the VAT and shows it on the invoice. Under section 13b UStG it is the other way round: the recipient owes the tax. In the cases of section 13b (1) and (2) nos. 1 to 3 this applies if the recipient is a business or a legal entity. In some other cases (for example no. 5 letter a, 6, 7, 9 to 11) it applies only if the recipient is a business (section 13b (5) sentence 1 UStG).

What this means for you: When section 13b UStG applies, you owe the VAT as the recipient, not the supplier.

Typical cases at a glance

Case	Rule	When does the tax arise?
Service of a business from the rest of the EU, taxable in Germany (section 3a (2) UStG)	section 13b (1) UStG	At the end of the return period in which the service was performed
Works supply or service of a business established abroad	section 13b (2) no. 1 UStG	When the invoice is issued, at the latest at the end of the following month
Construction services	section 13b (2) no. 4 UStG	as above
Cleaning of buildings and parts of buildings	section 13b (2) no. 8 UStG	as above
Services in the field of telecommunications	section 13b (2) no. 12 UStG	as above
Mobile phones, tablets, game consoles from 5,000 euros per economic transaction	section 13b (2) no. 10 UStG	as above

Construction services and building cleaning have a special condition. You owe the tax only if you are a business that regularly provides such services. The law assumes this if your tax office has issued you a time-limited certificate (section 13b (5) UStG).

For telecommunications services (no. 12) you owe the tax only under two conditions (section 13b (5) UStG):

Your main activity regarding the purchase of these services must be providing them.
Your own consumption of them must be of minor importance.

Whether your case is on the list is best checked by a tax adviser.

What this means for you: Use the table to see whether your purchase is one of the typical cases and when the tax arises.

Example: a service from another EU country

You are a business in Germany and buy an advertising service from a business in another EU country. The invoice says 1,000 euros net, no VAT, with the note that the recipient owes the tax.

Step	Amount
You owe 19 percent VAT (section 12 (1), section 13b (1) and (5) UStG)	190 euros
You deduct the same tax as input VAT if the conditions are met (section 15 (1) no. 4 UStG)	−190 euros
Net payment from this transaction	0 euros

The example is an illustration. With full input VAT deduction nothing is usually left to pay, but you must still report the transaction in the return. More on deduction: input VAT deduction: conditions and exclusions.

What this means for you: Report the transaction in the return even though little or nothing is left to pay.

Where do I enter reverse charge in the VAT return?

In the 2026 sample form of the advance VAT return, the cases are in the section "Leistungsempfänger als Steuerschuldner (§ 13b UStG)" (recipient as the person who owes the tax):

A service of a business from the rest of the EU (section 13b (1) UStG): line 30, code 46 for the tax base and code 47 for the tax.
Other services under section 13b (2) nos. 1, 2, 4 to 12 UStG: line 32, codes 84 and 85.
The input VAT on them: line 41, code 67.

You calculate the tax yourself, using the rate that applies to the service. The lines and codes can change with next year's form.

What this means for you: Enter each case on its line of the form and calculate the tax yourself with the rate that applies.

What must be on the invoice?

If a business performs a service under section 13b (2) for which you owe the tax under para. 5, it must issue an invoice stating "Steuerschuldnerschaft des Leistungsempfängers". The rule on showing the tax separately does not apply then (section 14a (5) UStG). If the supplier is established in another EU country, the invoicing rules of that state generally apply (section 14 (7) sentence 1 UStG). How an invoice is otherwise built is in mandatory invoice details in Germany.

What this means for you: Expect the note "Steuerschuldnerschaft des Leistungsempfängers" on the supplier's invoice, without separately shown VAT.

Input VAT from the reverse charge

The tax for services within section 13b (1) and (2) performed for your business is deductible as input VAT (section 15 (1) sentence 1 no. 4 UStG). As with all input VAT, the exclusions of section 15 UStG apply, for example if you use the service for tax-exempt turnover.

What this means for you: You may deduct the tax as input VAT in the usual cases, unless an exclusion in section 15 UStG applies.

Reverse charge as a small business

As a small business too you can owe the VAT as recipient. For the periods in which you have to declare this tax you file an advance return, plus the annual VAT return. This is set by section 18 (4a) UStG; section 19 (1) sentence 2 UStG leaves the duty untouched. You have no input VAT deduction as a small business, because your turnover is exempt (section 19 (1), section 15 (2) sentence 1 no. 1 UStG). More: advance VAT return for small businesses.

What this means for you: Even as a small business you can owe this tax and must then file an advance return and an annual return.

Common mistakes

Not reporting the tax. Whoever owes the tax must declare it in the return, even if the invoice shows no VAT.
Forgetting the input VAT. It is deductible under the general conditions (section 15 (1) no. 4 UStG).
Overlooking the condition for construction and cleaning. The recipient's liability depends on regularly providing such services (section 13b (5) UStG).
Assuming a small business has nothing to report. As a recipient you owe the tax anyway (section 13b (5), section 18 (4a) UStG).
Mixing up the timing. For para. 1 the performance counts, for para. 2 the invoice or the following month (section 13b UStG).

If you also sell private items online, see Vinted taxes in Germany: when are you commercial?.

What this means for you: Report the tax, claim the input VAT and check the conditions for construction and similar services.

How it works with VAT GPT

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

The VAT GPT method has three steps:

Upload: You upload your sales reports (for example Amazon or eBay CSV files) and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates your returns from this data and flags invoices with low confidence for manual review. You check and confirm.
Send: With VAT GPT Pro, the VAT returns and the other returns go through ELSTER to the tax office, the OSS return directly to the BZSt.

You upload reverse-charge invoices from abroad together with your Amazon or eBay CSV reports; the AI reads amounts, countries and tax rates. The cost of advice is covered in What does a tax adviser charge for an OSS return?.

If VAT GPT classifies an invoice from a supplier established abroad as reverse charge, it calculates the tax at the German standard rate of the period. It enters the tax as VAT due and as input VAT and assigns it to the matching fields of the return. You check and confirm; with VAT GPT Pro you send via ELSTER directly to the tax office. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

VAT GPT is not tax advice, for example on whether a transaction falls under section 13b UStG.
The AI reads amounts, countries and tax rates; you check and confirm the result.

Frequently asked questions

What does reverse charge under section 13b UStG mean? The recipient owes the VAT instead of the supplier (section 13b (5) UStG).

Do I pay reverse-charge VAT if I can deduct it as input VAT? You report it and deduct it again if the conditions are met; with full input VAT deduction no payment remains for the transaction.

What must the supplier write on the invoice? "Steuerschuldnerschaft des Leistungsempfängers" (section 14a (5) UStG).

Does reverse charge apply to small businesses? Yes, a recipient who owes the tax must declare it even as a small business (section 13b (5), section 18 (4a) UStG).

Does section 13b UStG apply only to supplies from abroad? No. Some cases concern domestic turnover too, for example construction services and building cleaning (section 13b (2) nos. 4 and 8 UStG).

Where do I enter reverse charge in the VAT return? For an EU service under section 13b (1) UStG in line 30 (codes 46 and 47), the input VAT in line 41 (code 67), according to the 2026 sample form.

When does the tax arise? For para. 1 at the end of the return period of the service, for para. 2 when the invoice is issued, at the latest at the end of the following month.