Dear Sir/Madam,
I am currently subject to VAT because my turnover exceeds the maximum amount. However, I carry out activities for a non-profit organization that is not subject to VAT. They themselves indicate that I may create invoices without vAT with the reference “Non-VAT-liable activity based on Article 44, § 2, 4°, a) of the VAT Code.” Is this correct? Thank you.
Kind regards,
You are the one who issues the invoices and must charge vAT. Whether they are subject to VAT or not is irrelevant to you. They must pay the vAT, but cannot recover it. The customer does not determine whether vAT should be charged or not; that is up to you.
unless your activity also falls under Article 44... but you'll have to check that yourself.
Dear Sir/Madam,
For this specific customer, I am giving a workshop within the education sector. This activity normally falls under Article 44. They have indicated that I must state this specific information (legislation) on my invoice and that in that case it is okay to charge 0% vAT.
For other activities that I perform for the same customer that are not related to education, I would have to charge 21% vAT.
Is this reasoning correct?
Thank you in advance.
Kind regards.
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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