Sebastian de GoeijShort answer
The supplier's location determines VAT treatment. From an EU supplier you usually receive goods or services with reverse charge. Imports from outside the EU involve import VAT, and services from outside the EU are often reverse charged too. In an exempt administration VAT is a cost. Autoboeker detects EU and non-EU, reverse charge and exempt administrations.
Key takeaways
- EU supplier: usually reverse charge.
- Outside the EU: import VAT on goods, reverse charge on many services.
- Exempt administration: VAT is a cost.
- Check EU VAT numbers via VIES.
VAT treatment per situation
Main rules; check the Dutch Tax Administration for details.
| Situation | VAT treatment | Watch out |
|---|---|---|
| Goods from an EU country | Intra-community acquisition, reverse charge | Supplier VAT number via VIES |
| Services from EU business | Reverse charge | Right VAT code |
| Goods from outside the EU | Import VAT | Import reverse-charge licence |
| Services from outside the EU | Often reverse charge | Foreign currency |
| Exempt administration | VAT not deductible | Book VAT as cost |
FAQ
Questions about this topic.
Yes, with reverse charge recognition and VIES checks.
How Autoboeker solves it
