---
title: "Reverse charge · EenFactuurMaken.nl"
description: "When VAT is reverse-charged within the Netherlands (subcontracting, staffing and more), what must be on the invoice and how to do it in EenFactuurMaken.nl."
url: "https://eenfactuurmaken.nl/en/docs/vat/reverse-charge"
markdown_url: "https://eenfactuurmaken.nl/en/docs/vat/reverse-charge.md"
language: "en-GB"
---

# Reverse charge

When VAT is reverse-charged within the Netherlands (subcontracting, staffing and more), what must be on the invoice and how to do it in EenFactuurMaken.nl.

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](https://eenfactuurmaken.nl/en/docs/vat/eu-customers).

## 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](https://eenfactuurmaken.nl/en/docs/customers). 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](https://eenfactuurmaken.nl/en/docs/vat/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](https://eenfactuurmaken.nl/en/docs/vat/vat-return) prepares it for you. In the e-invoice we use VAT category AE.

Last updated on 13 October 2026