Does reverse charge apply to every EU client invoice?
No. It depends on the service, the customer's business status and the VAT place-of-supply rules.
VAT guide for freelancers in the Netherlands
VAT reverse charge for EU clients: Dutch ZZP invoice guide
VAT reverse charge is not simply a VAT-free invoice. It applies in defined situations. Use this guide to check the basics before invoicing an EU business client.
All guidesWhat VAT reverse charge means
Under reverse charge, the customer accounts for VAT instead of the supplier. You do not calculate VAT in the normal way on the invoice, but include the appropriate reverse-charge wording.
It can apply to many EU B2B services and to specific Dutch domestic situations. The correct treatment depends on the service, the parties and the place of supply.
What to check before invoicing
Confirm that the client is a business and that its VAT ID is valid. For EU transactions, keep evidence of the VAT ID check with your records.
- Client name, business address and valid VAT ID where required.
- Your business details, KvK number and VAT ID.
- Clear description of the service and service date.
- Appropriate wording: "VAT reverse-charged" or "btw verlegd".
- Whether your VAT return or ICP reporting has additional requirements.
Common reverse-charge mistakes
Do not use reverse charge solely because a client is abroad or asks for an invoice without VAT. Incorrect wording or treatment can lead to corrections later.
- Leaving out the client VAT ID on an EU B2B invoice.
- Using reverse-charge wording without checking whether it applies.
- Treating 0% VAT and reverse charge as the same thing.
- Skipping advice for an unusual or mixed transaction.
Frequently asked questions
Can I use English reverse-charge wording?
"VAT reverse-charged" is suitable for international clients when it reflects the correct VAT treatment.
Does SmartWerk decide my VAT treatment?
No. SmartWerk helps organize invoice details. Ask an accountant about your individual VAT treatment.
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