What are the VAT rates for consultancy services?

If you sell services that need human intervention, such as consultancy, the following examples apply:

• If your customer is a business from the EU (e.g. Germany), and has a valid VAT number, you apply 0% VAT, adding a special clause on your invoice: 'The purchase is liable to Intra-Community supply 0%, Reverse charge.' (You can check the validity of your customer's VAT number here)
• If the customer is a private individual or a business from Estonia, you need to charge 24% VAT (Estonian VAT, 22% until June 30, 2025)
• If the customer is a private client or business from the EU and does NOT have a valid VAT number, you need to charge 24% VAT (Estonian VAT, 22% until June 30, 2025)
• If the customer is outside the EU (e.g., U.S.), don't apply any VAT (0%)