Reverse charge,
applied and reported.

In a normal domestic sale, the seller charges VAT and remits it. That breaks down across an EU border — German VAT can't be charged to a French business, and requiring every seller to register for VAT in every country they sell to is impractical.

Reverse charge (Art. 196 EU VAT Directive, § 13b UStG in Germany) flips the liability instead: the seller invoices at 0%, and the buyer self-assesses the VAT in their own country. The seller's invoice needs one thing to be legally correct — the right clause, printed automatically, not typed from memory.

The moment your customer is a validated business in another EU country, the invoice classifies itself — no dropdown, no manual selection.

Reverse-charge revenue on goods and services sold cross-border B2B has to be reported separately, on top of your regular VAT return — quarterly to the BZSt under § 18a UStG in Germany, the EC Sales List (recapitulative statement) elsewhere in the EU.

Billino exports it aggregated exactly the way it's filed — one line per buyer VAT ID, country, and goods-or-services, summed for the period. An optional detailed export sits alongside it, tracing every aggregate line back to the invoices behind it, in case your accountant wants to check the numbers.

Submitting the return to your tax authority is still your accountant's job — Billino gets you to the number, not through the portal.