Reverse charge

With reverse charge (btw verlegd) you don't charge VAT. Your customer reports the VAT in their own VAT return. This page is about the domestic reverse-charge scheme. For customers in other EU countries, use EU customer.

When?

The best-known situations:

• subcontracting in construction (and shipbuilding);
• staffing / hiring out personnel (inlenersregeling);
• supplies of waste and scrap materials;
• supplies of real estate where taxed supply was opted for;
• certain supplies of mobile phones, chips, laptops and game consoles over €10,000.

Not sure whether it applies to you? Check with your accountant or the Belastingdienst.

What must be on the invoice?

• the statement "Btw verlegd" (reverse charge);
• your customer's VAT number;
• no VAT amount (0%).

EenFactuurMaken.nl takes care of the statement and the rate. Enter your customer's VAT number on the customer. Without it you can't finalise the invoice (customerVatRequiredForReverseCharge).

How to do it

1. Add the VAT number to your customer.
2. In the editor, choose VAT reverse charged under VAT treatment. Always invoice this customer this way? Set it as the default on the customer.
3. Finalise the invoice. We check the VAT number in VIES. An invalid number blocks finalising.

If your customer is based abroad, you'll get a tip: you probably mean EU customer.

In your VAT return

You report the turnover in box 1e (supplies/services taxed at 0% or not taxed with you). Your customer reports the VAT in box 2a. The VAT overview prepares it for you. In the e-invoice we use VAT category AE.