.svg){kind=small}
I am exempted from VAT (small business).
What if I make a purchase from a supplier in the Netherlands and this is a single intra-Community invoice?
How should I best handle this?
I am exempted from VAT (small business).
What if I make a purchase from a supplier in the Netherlands and this is a single intra-Community invoice?
How should I best handle this?
You have two options for your intra-Community purchase from the Netherlands:
Option 1: Submit a special vAT declaration
You submit a special vAT declaration quarterly via Intervat
You determine which vAT rate (6%, 12% or 21%) would apply if you had purchased this in Belgium.
You paid that vAT to the Belgian vAT administration.
Be sure to check out our learning center if you search for "special vAT declaration" :) As an exempted from VAT entrepreneur, you will find a video about this there.
Option 2: Do not provide your company number (easier!)
Do not provide your company number to the Dutch supplier. This may be useful for future international purchases.
They will then treat you as a private person and charge Dutch vAT directly.
You simply book the total amount (including Dutch vAT) as an expense.
No special vAT declaration required!
Our tip: Choose option 2 if possible – this will save you administrative hassle. Only if the supplier absolutely needs your company number (for discounts, for example) should you choose option 1.
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.