What must a VAT invoice state when a domestic reverse charge is applied?

When a domestic reverse charge is applied, the VAT invoice must explicitly include legal wording that references the reverse charge mechanism and states that VAT is due. This is essential because it informs the recipient that they are responsible for recording the VAT that would normally be charged by the supplier. Including this information on the invoice serves to clarify the obligation of the buyer under the reverse charge system and ensures compliance with VAT regulations.

This legal wording is critical for maintaining accurate tax records and ensuring that both parties understand their responsibilities regarding the VAT. Without such clear communication on the invoice, it could lead to misunderstandings or miscalculations regarding VAT liabilities.

The other choices—pricing options without VAT amounts, discounts offered, and a detailed list of goods or services—do not adequately address the specific requirements imposed by the domestic reverse charge. While those details are generally important for invoices, they do not fulfill the specific legal requirement related to the reverse charge mechanism.