Should cross-border services use K?

Not merely because the customer is in another EU country. Where reverse charge applies to the service, AE is the relevant category; K concerns qualifying supplies of goods.

Is an exemption code always mandatory?

The relevant VAT breakdown requires a suitable reason text or the matching exemption code. VATEX-EU-AE and VATEX-EU-IC provide structured codes for these cases.

Does K always require an actual delivery date?

The rule allows an actual delivery date or an invoicing period. A delivery country code is also required.

Reverse charge e-invoice rejected: AE or K?

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Use AE for reverse charge where that tax treatment applies, including relevant domestic transactions and cross-border services. Use K for an exempt intra-community supply of goods, not simply for every invoice to another EU country; both categories use a zero VAT rate in the invoice.

Choose the category from the transaction

The customer’s country alone does not determine the VAT category. AE indicates that the buyer accounts for VAT under reverse charge. K identifies an exempt intra-community supply of goods. Confirm that the transaction meets the relevant tax conditions before choosing either category.

AE: reverse charge, including qualifying domestic transactions or cross-border services.
K: qualifying intra-community supplies of goods.
Use a zero VAT rate and zero VAT amount for these categories.
Do not substitute standard-rated category S at 0% to bypass an error.

Provide identifiers and an exemption reason

For the usual VAT-registered business case, include both supplier and buyer VAT numbers in the structured tax fields. A Peppol endpoint is not a substitute for a VAT identifier. Some rules allow specified alternative tax identifiers; use those only where the rule and the transaction permit.

The VAT breakdown needs an exemption reason code or suitable reason text. Use VATEX-EU-AE for reverse charge or VATEX-EU-IC for an intra-community supply. Keep the reason consistent with the category; a note on the PDF alone does not populate the structured XML.

Add delivery details for K and regenerate

For category K, supply the delivery country code and either the actual delivery date or an invoicing period as required by the rules. These are structured fields, not merely an address or date written in a free-text note.

Use the free invoice generator on this site to prepare the structured fields for your corrected invoice. Check the resulting XML and tax treatment before sending; generating a technically valid file does not establish eligibility for reverse charge or an exemption.

Frequently asked questions

Should cross-border services use K?: Not merely because the customer is in another EU country. Where reverse charge applies to the service, AE is the relevant category; K concerns qualifying supplies of goods.
Is an exemption code always mandatory?: The relevant VAT breakdown requires a suitable reason text or the matching exemption code. VATEX-EU-AE and VATEX-EU-IC provide structured codes for these cases.
Does K always require an actual delivery date?: The rule allows an actual delivery date or an invoicing period. A delivery country code is also required.