Dear Sir/Madam, When drawing up an invoice for a co-contractor, the added sales items remain at 0% VAT. According to my accountant, this should not be stated on the invoice, only vAT transferred. Is there a way to adjust this, or is my accountant simply incorrect?
Thanks in advance.
Under what conditions do you apply this co-contractor? Working on real estate? Do you invoice other self-employed persons? If these two conditions are met, I believe you must invoice goods and services as a co-contractor (vAT reversed). Movable/immovable goods can sometimes be a bit confusing: kitchen cabinets (attached to the building = immovable), cooker (= appliance = movable), tiny house (= movable), etc., but you'll have to Google that.
The invoice is as a co-contractor. I also select this option, which sets all vAT boxes to 0%.However, the invoice still shows 0% behind the sales items. Can I omit this VAT column behind the sales items on the invoice or change it to reverse-charged VAT? Apparently, from a legal point of view, that 0% should not be on the invoice, only reverse-charged VAT.
This comment appears on my invoice, which seems sufficient to me.
Statement
Reverse charge. In the absence of a written objection within a term of one month from the receipt of the invoice, the customer is deemed to acknowledge that he is a taxpayer obliged to submit periodic returns. If this condition is not met, the customer is liable for the payment of the taxes due, interest and fines in respect of this condition.
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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