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Choosing a VAT treatment

Overview of the VAT treatments in EenFactuurMaken.nl (standard VAT, reverse charge, EU customer, customer outside the EU, KOR and exempt) and how to choose the right one.

Every invoice has one VAT treatment. It decides how much VAT you charge and which statement must appear on the invoice. Choose it in the editor under VAT treatment.

The six treatments

TreatmentWhenVATStatement on the invoice
VAT (21%, 9% or 0%)Normal sales in the Netherlands.21, 9 or 0% per lineNo extra statement
VAT reverse chargedDomestic reverse charge, like subcontracting in construction. More0%Reverse charge (btw verlegd)
EU customerBusiness customer with a VAT number in another EU country. More0%Goods: Intra-Community supply – exempt (Art. 138 VAT Directive). Services: Reverse charge (Art. 196 VAT Directive) – btw verlegd
Customer outside the EUCustomer outside the EU. More0%Goods: Export outside the EU – zero-rated (Art. 146 VAT Directive). Services: Not subject to Dutch VAT – place of supply outside the Netherlands
KOR (no VAT)You use the Dutch small business scheme. MoreNoneExempt from VAT under the Dutch small business scheme (KOR), Art. 25a Dutch VAT Act 1968
VAT exemptExempt supplies, like certain healthcare and education. MoreNoneVAT exempt (…) with your reason

For anything other than standard VAT we set all lines to 0% and print the required statement, in the invoice language (Dutch, English, German or French). The texts above are the English versions.

Goods or services

For an EU customer or a customer outside the EU it matters whether you supply goods or provide a service. Choose it under Type of supply. If you don't choose, we use:

  1. what's set on the customer,
  2. otherwise your default under Settings → Invoices & numbering (You usually supply),
  3. otherwise services.

What does EenFactuurMaken.nl suggest?

For a new invoice we pick the treatment like this:

  1. If the customer has its own default VAT treatment, we use that.
  2. If your business is set to KOR or exempt, it stays that way.
  3. A business customer in another EU country with a VAT number: EU customer.
  4. A customer outside the EU: Customer outside the EU. Except for services to an individual; those are usually taxed in the Netherlands (see Customers outside the EU).
  5. Otherwise your default under Settings → Invoices & numbering, usually standard VAT.

You can always change the suggestion while the invoice is a draft.

Quick guide

  • Customer in the Netherlands, normal sale → VAT.
  • Customer in the Netherlands, construction subcontracting, staffing, or another reverse-charge scheme → VAT reverse charged.
  • Business in another EU country with a valid VAT number → EU customer.
  • Individual in another EU country → usually standard VAT (Dutch VAT). Above the EU threshold of €10,000 a year in distance sales, the VAT of your customer's country applies (through the One-Stop Shop, OSS); EenFactuurMaken.nl doesn't support that yet.
  • Customer outside the EU → Customer outside the EU, but check services to individuals carefully.
  • You use the KOR → KOR.
  • Your work is exempt → VAT exempt.

VAT rates

With standard VAT you choose per line: 21% (standard), 9% (reduced, for example food and books) or 0%. A different percentage is possible with Other %. A line at 0% with standard VAT gives a warning, because for exports and EU customers you should choose a different treatment.

Not sure?

VAT can be complicated. Ask your accountant or check belastingdienst.nl. EenFactuurMaken.nl makes sure your invoice matches the choice you make.

Last updated on 13 October 2026

Stuck?

Email us at support@eenfactuurmaken.nl. Tell us what you tried and what happened, and we will help you out.

support@eenfactuurmaken.nl