Invoice requirements: Import of services with reverse charge

Dear HMRC, I'm an Independent Contractor based in Germany, currently negotiating with a UK-based company about the performance of services. I understood that reverse charge would apply and the client would need to file the VAT. Could you please explain how I would need to invoice this: Which information does the invoice need to contain? Does it need to show the VAT amount below the invoice amount (net of VAT) stating that reverse charge is applied and VAT is directly to be paid by the client? Or do I just show the net amount? Thanks a lot for your feedback! Patricia

Hi,
If you provide services to a business customer in the UK then these would generally be accounted for by the UK business under the reverse charge procedure.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 5. Reverse charge
There is no definitive method to complete an invoice as an overseas customer to a UK business customer.
However best practicee would be to include your German VAT number on the invoice and a statement which clearly shows that the supply is subject to the reverse charge procedure by the business customer.
Thank you.