Customers outside the EU

Is your customer outside the EU (for example in the United Kingdom, Switzerland, Norway or the United States)? Choose Customer outside the EU in the editor.

Goods

Goods that leave the EU are exports: you charge 0% VAT. The invoice says Export outside the EU – zero-rated (Art. 146 VAT Directive).

Keep proof that the goods left the EU, such as the customs declaration or shipping documents. Without that proof the Belastingdienst can still charge VAT. In your VAT return the turnover goes in box 3a.

Services to a business

A service to a business outside the EU is usually not taxed in the Netherlands. You don't charge Dutch VAT. The invoice says Not subject to Dutch VAT – place of supply outside the Netherlands. In the e-invoice we use VAT category O (outside the scope), without VAT numbers.

You don't report this turnover in your VAT return, not in box 3a either (that box is for goods only). The Belastingdienst says a service to a business outside the EU that is taxed there doesn't go in the return. Not sure whether your service is an exception (for example something to do with property in the Netherlands, or an event here)? Ask your accountant.

Services to an individual

Careful: a service to an individual outside the EU is usually subject to Dutch VAT. Only for certain services (such as consultancy, advertising, translation or hiring out staff) is the place of supply outside the Netherlands.

That's why:

• EenFactuurMaken.nl suggests standard VAT for services to an individual outside the EU;
• if you still choose Customer outside the EU, you get a warning (exportServicesToConsumer). Check whether your service really is taxed outside the Netherlands.

Also needed

• You can't invoice a customer inside the EU as an export (exportCountryInEu). Use EU customer or standard VAT.
• Invoicing in dollars or pounds? Read Currencies and exchange rates. Without VAT on the invoice an exchange rate isn't required.