---
title: "Choosing a VAT treatment · EenFactuurMaken.nl"
description: "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."
url: "https://eenfactuurmaken.nl/en/docs/vat/treatments"
markdown_url: "https://eenfactuurmaken.nl/en/docs/vat/treatments.md"
language: "en-GB"
---

# 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

| Treatment | When | VAT | Statement on the invoice |
| --- | --- | --- | --- |
| **VAT (21%, 9% or 0%)** | Normal sales in the Netherlands. | 21, 9 or 0% per line | No extra statement |
| **VAT reverse charged** | Domestic reverse charge, like subcontracting in construction. [More](https://eenfactuurmaken.nl/en/docs/vat/reverse-charge) | 0% | Reverse charge (btw verlegd) |
| **EU customer** | Business customer with a VAT number in another EU country. [More](https://eenfactuurmaken.nl/en/docs/vat/eu-customers) | 0% | Goods: _Intra-Community supply – exempt (Art. 138 VAT Directive)_. Services: _Reverse charge (Art. 196 VAT Directive) – btw verlegd_ |
| **Customer outside the EU** | Customer outside the EU. [More](https://eenfactuurmaken.nl/en/docs/vat/export) | 0% | 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. [More](https://eenfactuurmaken.nl/en/docs/vat/kor) | None | _Exempt from VAT under the Dutch small business scheme (KOR), Art. 25a Dutch VAT Act 1968_ |
| **VAT exempt** | Exempt supplies, like certain healthcare and education. [More](https://eenfactuurmaken.nl/en/docs/vat/exempt) | None | _VAT 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](https://eenfactuurmaken.nl/en/docs/vat/export#consumers)).
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