For agencies · Updated June 2026

E-invoicing for agencies

Q: Do agencies have to issue e-invoices?

Yes, staggered: from 1 January 2027 with prior-year turnover above 800,000 euro, otherwise from 1 January 2028. Agencies have had to be able to receive since 1 January 2025, since they typically operate in B2B.

Q: What applies to clients in other EU countries?

For B2B services to EU businesses, reverse charge under Art. 196 of the VAT Directive often applies. You show no VAT but need the buyer's VAT ID valid in VIES, the tax code AE and the mandatory note.

Q: Which tool fits agencies?

One that produces B2B invoices to EN 16931, covers cross-border cases with a VIES check and reverse charge, and makes incoming e-invoices readable. Vera produces XRechnung, ZUGFeRD and Peppol BIS in the browser.

Agencies bill almost entirely B2B, often cross-border too. That is exactly what makes e-invoicing a bit more demanding for them than for purely domestic businesses: beyond the general deadlines, reverse charge with a VIES check for EU clients is the point that needs the most attention.

TL;DR

Receiving: mandatory since 1.1.2025. Issuing: from 1.1.2027 (turnover above 800,000 euro) or 1.1.2028. EU clients: often reverse charge under Art. 196 with a VIES check, code AE and the mandatory note. Break down mixed lines per tax rate. Vera produces XRechnung, ZUGFeRD and Peppol BIS and checks VAT IDs via VIES.

Your duties in brief

You must be able to receive since 1 January 2025, which applies to every agency in B2B. You have to issue from 1 January 2027 if your prior-year turnover was above 800,000 euro, otherwise from 1 January 2028. Since many agencies are above that threshold or grow into it quickly, it is worth setting up issuing early.

EU clients and reverse charge

If you work for businesses in other EU countries, reverse charge under Art. 196 of the VAT Directive often applies. You show no VAT but need the buyer's VAT ID valid in VIES, the tax code AE and the mandatory note. For regular clients the rule is: check on the invoice date, not just once at the first project.

Note: Agency invoices often mix services, flat fees and pass-through costs. Set the tax rate per line so the breakdown is correct and the e-invoice stays free of contradictions.

FAQ

Do agencies have to issue e-invoices?

Yes, from 1.1.2027 (turnover above 800,000 euro) or 1.1.2028. They have had to be able to receive since 1.1.2025.

What applies to clients in other EU countries?

Often reverse charge under Art. 196: no VAT, but a VIES-valid buyer VAT ID, code AE and the mandatory note.

How do I handle recurring project invoices?

Set the tax rate per line and re-check the VAT IDs of regular clients, not just once.

Which tool fits agencies?

One that produces EN 16931 invoices, covers reverse charge with VIES and makes incoming e-invoices readable. Vera does this in the browser.

B2B and cross-border, billed cleanly

Vera produces XRechnung, ZUGFeRD and Peppol BIS, checks VAT IDs via VIES and applies reverse charge correctly, validated before download.

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