The short answer: invoice a client abroad the way you invoice at home, then settle four things before you send it. The currency, written as a code (EUR 3,200.00). The tax line: for a business client in another country you usually charge no VAT or GST, and you add a short note saying why. The client details their country needs, such as an EU business’s VAT number. And how the money reaches you: IBAN and BIC or local bank details, and who pays the bank charges.
The tax line, by where you are registered
Most VAT and GST systems tax a service sold to a business in another country where the customer is, so you charge nothing and the customer deals with any tax at home. Each country words it differently and each has exceptions (work on land or buildings, events, services used in your own country), so check the source for your case.
| You are registered in | Your client | What you charge | What the invoice says |
|---|---|---|---|
| UK (VAT) | A business outside the UK | No UK VAT for most services: the supply is made where the customer belongs, which puts it outside the scope of UK VAT (VAT Notice 741A, 6.3) | No VAT line, a note such as “Outside the scope of UK VAT”, and the client’s VAT number if it has one. HMRC calls an EU customer’s VAT number the best evidence that it is in business. |
| UK (VAT) | A private person outside the UK | Depends on the service. Consultancy, legal, accounting, advertising, data processing and similar services are outside the scope (Notice 741A, section 12); most other services to consumers carry UK VAT (6.2) | UK VAT where it applies. If the invoice is in another currency, the VAT total must also be shown in sterling (Notice 700, 16.4) |
| An EU country (VAT) | A VAT-registered business in another EU country | No VAT from you: the customer accounts for it under the reverse charge | The words “reverse charge” and the customer’s VAT number, both required on the invoice (European Commission). Dutch wording and the rules for clients outside the EU: Dutch invoice guide |
| Canada (GST/HST) | A non-resident client | Often 0%: certain services supplied to a non-resident, other than to an individual while they are in Canada, can be zero-rated (CRA) | GST/HST at 0%, shown as zero-rated, with your GST/HST number. Inside Canada the province rules apply instead (GST on Canadian invoices) |
| Australia (GST) | A client outside Australia | No GST when the service is used outside Australia, or supplied to a non-resident who is not in Australia at the time. Services provided in Australia are not GST-free even if the client is abroad (ATO) | No GST on the invoice. The ATO’s own example is a freelance writer in Australia invoicing an English publisher without GST |
| Nowhere | Anyone | Nothing: if you are not registered you cannot charge VAT or GST | No tax line and no tax number |
Selling from the US? Check your state’s sales tax rules for services sold to customers abroad. Your client may still have to account for VAT or GST in its own country, which is its job, not yours.
Currency
- Agree it in writing before you start, and use it on every line of the invoice.
- Name it. Write “EUR 3,200.00” or add “All amounts in US dollars (USD)”. A bare $ could be US, Canadian or Australian dollars.
- Know who carries the exchange risk. Invoice in your own currency and the client carries it; invoice in theirs and you do, because what lands in your account moves with the rate.
- UK VAT in another currency. If you do charge UK VAT on an invoice in euros or dollars, convert the VAT total to sterling at the UK market selling rate at the time of supply, or at HMRC’s period rate (Notice 700, 7.6).
Getting paid
- Bank details that work across borders: IBAN and BIC (SWIFT code) for international transfers, account and routing numbers for US clients paying into a US account, or a payment link.
- Say who pays the bank charges. International transfers have three charge options: OUR (the sender pays all charges), SHA (each side pays its own bank) and BEN (the person paid bears all of them). For payments to a bank in the EU or EEA, the sending bank may offer only SHA; Barclays’ guide explains this follows the second Payment Services Directive (Barclays). If you need the full amount, agree OUR in the contract and write it on the invoice.
- Give a due date, not only a term: “Due 1 November 2026” reads the same in every country.
Details clients abroad expect
- The client’s full legal name and registered address, and for an EU business its VAT number.
- A description that says what the service is. HMRC notes that the place of supply depends on the nature of the service, so invoices should avoid generic descriptions (Notice 741A, 2.3).
- Dates written out: 3 April 2026, not 03/04/26, which reads as 3 April in the UK and 4 March in the US.
- Their purchase order number, if they gave you one.
- For US clients: they may ask you for Form W-8BEN (individuals) or W-8BEN-E (companies), which a foreign person gives to the payer when asked (IRS). Don’t send a W-9 instead: the W-8BEN is the form for a foreign person.
Sample: a UK designer invoicing a Dutch company
A VAT-registered UK studio sells a brand identity to a business in the Netherlands, invoices in euros and charges no UK VAT. Names, numbers and bank details are made up.
From Hollin Studio Ltd, London, United Kingdom. VAT no. GB 000 0000 00
Bill to Noordkade Media B.V., Amsterdam, Netherlands. VAT no. NL000000000B00
| Description | Amount |
|---|---|
| Brand identity: logo, colour palette and type system (fixed fee) | EUR 2,400.00 |
| Brand guidelines document, 24 pages | EUR 800.00 |
| UK VAT | None |
| Total due | EUR 3,200.00 |
Outside the scope of UK VAT: the customer belongs outside the UK. Customer to account for any VAT due in its own country.
Payment in EUR by bank transfer to IBAN GB00 BANK 0000 0000 0000 00, BIC BANKGB00. Bank charges: SHA, each side pays its own bank.
Open this sample in the invoice generator
Mistakes that cost time or money
- Adding your home VAT or GST to a business client abroad out of habit. They then have to ask for a corrected invoice before they can pay.
- Leaving out an EU business client’s VAT number, which the reverse charge invoice needs.
- Not saying who pays the bank charges, then receiving less than the invoice total.
- A $ sign with no currency code, or a date that reads differently on the other side of the Atlantic.
Sources checked 9 October 2026: HMRC VAT Notice 741A and VAT Notice 700 (last updated 25 June 2026), European Commission VAT invoicing rules, CRA imports and exports (modified 22 June 2026), ATO exports and GST (updated 28 July 2023), IRS Form W-8BEN (updated 2 October 2026), Barclays guide to overseas delivery charges. General information, not tax advice: the rules turn on the type of service and where it is used.