Reverse-charged within the Netherlands
If you work in construction, you can reverse-charge VAT within the Netherlands. This depends on the agreements you’ve made with your client. To apply reverse-charging, your client’s VAT number must always be stated on your invoice. This also applies to any expenses you’ve incurred or advanced.
Note: if your client is a private individual, they won’t have a VAT number, and you should simply charge VAT as usual.
Reverse-charged within the EU
Do you provide services to a business within the EU? Then you can reverse-charge the VAT to them. Make sure to include your client’s VAT number on the invoice. If your client is a private individual, you cannot reverse-charge VAT and should apply your regular VAT rate.
Exception: Germany
Be careful with clients in Germany. They use different types of VAT numbers. In addition to the Umsatzsteuer-Identifikationsnummer (USt-IdNr), they also have a Steuernummer. Only the USt-IdNr is correct for VAT purposes. It always consists of “DE” followed by 9 digits. The Steuernummer is only relevant within Germany.
If your client does not have a USt-IdNr, they must apply for one before you can invoice them. Otherwise, you cannot reverse-charge VAT and should treat the invoice as you would for a Dutch client, applying Dutch VAT rules.
Exception: France
Also be cautious with clients from France. Sometimes clients provide a SIREN or SIRET number. These are essentially the French equivalent of a Chamber of Commerce (KvK) number. A SIREN number consists of 9 digits, while a SIRET number contains those same 9 digits plus 5 additional digits (14 in total). These numbers are only relevant within France.
The VAT number (Numéro de TVA) is the SIREN number with “FR” and 2 additional digits in front, for example: FR 00 123 456 789. You can ask your client for their SIREN number plus “FR” and two digits.
Note: some smaller clients only have a SIREN number and no VAT number. In that case, you cannot reverse-charge VAT and should treat the invoice as you would for a Dutch client.
Reverse-charged outside the EU
Outside the EU, VAT is always reverse-charged—even for private individuals.