I have received an invoice for an online course from the Netherlands. It states that 0% vAT has been calculated. The invoice also states the following: vAT not applied on the basis of Article 138(1) of Directive 2006/112.
What should I do with this invoice? Include it in my expenses or not?
Thanks in advance.
It makes a difference whether you are subject to VAT or exempted from VAT.
But given that you are a bit "afraid" (sorry for exaggerating ;)) of it, you are probably VAT exempted? I'm not 100% sure, but I think it would be best to ask for a new invoice on which they apply their local vAT rate. Actually, that Dutch company should treat you as a private person, then it will be good. If they don't put your company number on their invoice, it doesn't matter, you can still include that document in your accounts.But suppose I buy an item from the Netherlands and they send me an invoice with 0% VAT, then as a subject to VAT, I cannot claim vAT on this good? In that case, I'm better off buying in Belgium itself? No VAT is reverse-charged either. So, in concrete terms: I paid 400 euros, including VAT, but the invoice only states the amount of 400 euros. Nothing about VAT. Should I book this invoice as an expense?
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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