Explanation

When you provide services, they are taxed with 21 percent VAT as per standard. Sometimes it is 9 percent and sometimes an exemption applies or we shift this to foreign companies to whom we invoice, for example. If you send an invoice via Verloning.nl, VAT must also be calculated on this. We pay the VAT to the tax authorities. You calculate the VAT on the service you provide and the same VAT percentage also applies to expenses you incur and co-invoice.

Client

Together with your client, you make agreements about your work. The work you perform determines the VAT rate you charge your client. This must be clearly stated on the invoice. It does not matter whether your client is a foundation, private or commercial company. We will, therefore, state the reason you give on the invoice.

21% VAT

Services are subject to VAT at a rate of 21 percent by default. If you are unsure about the VAT rate, then you will have to pay 21 percent.

9% VAT

Different services are taxed with 9 percent VAT. These are services that are stimulated by the government but are not fully exempt. If you invoice with 9 percent, you can clearly indicate why you think that this should be 9 percent. Examples of services that are taxed at 9% VAT are crafts, such as bicycle repair, clothing repair, shoemaking, hairdressing, renovation work on houses older than 2 years, artists and passenger transport. The service must be clearly stated on the invoice.

VAT Exemption

Certain services are exempt from VAT because they make a significant contribution to society. The categories we mention are just a few. If you believe that your service is also exempt, please state this clearly under 'other'. This must be reflected in the invoice.

Think of society and culture, like:

  • composing of music
  • writing (non-commercial)
  • cartoon making
  • journalism
  • lectures, excursions and guided tours to a social purpose
  • education at a registered educational institution
  • Teaching people under the age of 21
  • work for ANBI foundations
  • work for non-profit-making sports associations and/or sports clubs

Also, many specialisms in healthcare are exempt, such as:

  • caring for persons in a non-profit institution
  • care for people's health
  • care paid for by the WMO and WLZ
  • Childcare and host parenting
  • supervision of school-age children during the lunch break

VAT transfer

It is also possible to transfer services, which are normally subject to VAT, to your client. This is customary in the construction industry or when invoicing foreign organisations. You must then clearly state the VAT number to which we transfer the VAT so that we can report this to the tax authorities. The client is obliged to include the VAT in his bookkeeping. This is not possible for VAT-exempt companies or private individuals.

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