Dutch Tax Authority
Invoicing seems simple, but once you sell across borders, it gets complicated. Do you charge VAT? Do you need to add “VAT reverse charged” to the invoice? And what about private customers or clients using the KOR (Small Businesses Scheme)?
In this article, we explain it clearly for both services (such as courses) and goods (such as webshop sales).
• You normally charge 21% VAT, unless your product or service is VAT-exempt (see the list further below).
• Include your own VAT number and your customer’s VAT number.
• Even if your customer uses the KOR (Kleineondernemersregeling), you still invoice with VAT. The difference is that the customer cannot reclaim the VAT.
• You also charge 21% VAT, unless your activity is VAT-exempt.
Goods
• Invoice without VAT (0%).
• Add: “intra-Community supply – 0% VAT”.
• Include your VAT number and the customer’s VAT number on the invoice.
• You must be able to prove the goods actually crossed the border.
Services
• Invoice without VAT.
• Add: “VAT reverse charged”.
• Include both VAT numbers on the invoice.
• Report it in your VAT return and in the ICP statement (Opgaaf ICP).
👉 For B2B EU, VAT is generally reverse charged to the customer, provided the VAT number is valid.
Goods (e.g., webshop sales)
• Total turnover (EU sales + digital services) below €10,000 per year → Dutch VAT applies.
• Above €10,000 → VAT of the customer’s country via OSS (One Stop Shop).
Digital services (e.g., online courses without a live instructor)
• Below €10,000 turnover → Dutch VAT applies.
• Above €10,000 → VAT of the customer’s country via OSS (One Stop Shop).
Live services (e.g., interactive training sessions)
• Dutch VAT applies.
• Exception: if you teach on location in another EU country, the VAT of that country applies.
👉 For private customers, the €10,000 threshold applies. Above that, VAT of the customer’s country applies via OSS.
Goods
• Invoice without VAT (0%).
• Add: “export outside the EU – 0% VAT”.
• Customs and import VAT are charged to the customer.
Services
• Invoice without VAT.
• Add: “service outside the EU – place of supply at the customer”.
• No Dutch VAT applies.
• Note: you may become locally tax liable in the customer’s country.
Some supplies and services are VAT-exempt. The main categories are:
• Education (recognised education, certain courses with an educational character)
• Medical care (doctors, dentists, psychologists, etc.)
• Financial services (banks, insurance, credit intermediation)
• Social and cultural activities (by recognised institutions)
• Sports activities (via sports associations)
• Fundraising by charities
• Rental of real estate (limited and under conditions)
👉 If your activity is not listed here, 21% VAT generally applies.
• B2B NL: “Service [description] – €1,000 + 21% VAT.”
• B2B NL (customer using KOR): “Service [description] – €1,000 + 21% VAT (customer cannot reclaim VAT due to KOR).”
• B2B EU (goods): “Intra-Community supply – 0% VAT, Art. 138 EU Directive.”
• B2B EU (services): “Consultancy – VAT reverse charged, Art. 196 EU Directive. Customer VAT no.: DE123456789.”
• B2C EU (webshop above €10,000): “Products – VAT according to customer’s country (OSS).”
• B2C EU (digital course above €10,000): “Online course – VAT according to customer’s country (OSS).”
• B2B outside the EU: “Export outside the EU – no VAT applicable.”
With Sarabel, you don’t have to puzzle it out yourself. We:
• Process your VAT returns and the ICP statement (Opgaaf ICP).
• Have built the VIES check into our online tool, so you can verify VAT numbers instantly.
• Make sure your invoices always comply with the latest rules.
Invoicing is always about three questions:
With those answers, you’ll know whether you should charge VAT, reverse charge VAT, or apply no VAT. And if you want to avoid mistakes, let Sarabel do the thinking, we make sure your administration and filings are always correct.