VAT and cross-border

VAT

Value-added tax (VAT) is a consumption tax charged on the value added to many goods and services. Businesses commonly show VAT separately on invoices and collect it for the relevant tax authority. The applicable treatment, rate, reporting obligations and invoice details depend on the transaction and the rules of the relevant jurisdiction.

Also called
value-added tax, value added tax
Appears on
On invoice line items, totals and tax summaries where applicable
Related task
Explain and calculate VAT using the rate already confirmed for the transaction
Review note
Treatment and obligations depend on the transaction and jurisdiction
Last reviewed
2 September 2026

Why this matters when you invoice

Separating net, VAT and gross amounts helps a customer understand the charge and helps the seller preserve the information needed for their records.

Where it appears on an invoice

Where VAT applies, an invoice commonly shows the taxable amount, VAT rate, VAT amount and total. Some transactions also require a VAT identifier or specific wording.

Worked example

VAT arithmetic example

A seller has confirmed that a 20% rate applies to a net amount of €500. The VAT arithmetic is €100, producing a gross total of €600. The example illustrates the calculation; it does not establish that 20% is the correct rate for a real transaction.

Common mistakes

  • Choosing a familiar rate without checking the actual transaction.
  • Treating VAT arithmetic as a decision about tax treatment.
  • Omitting required identifiers or transaction-specific wording.

Put it into practice

Enter the rate you have confirmed, then use the calculator to separate net, VAT and gross amounts.

InvoiceCraftly does not determine the correct VAT rate or tax treatment. Confirm the treatment and rate that apply to the transaction before using the result.

Official references

Sources and terminology reviewed 2 September 2026. Next evidence review: 1 December 2026.

Frequently asked questions

Is VAT the same in every EU country?

No. EU rules provide a framework, while Member States apply national rates and rules within that framework.

Does the VAT calculator choose a rate?

No. You enter the rate that applies; the calculator only performs the arithmetic.