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Foreign invoice

ADM
2024-06-11

Question

Dear Sir/Madam,

I have purchased an online course in the Netherlands. This course is subject to 0% VAT there – ‘0% VAT (Officially registered education)’ is stated on the invoice. Education is exempted from VAT in the Netherlands (including vocational training). Do I still have to reverse charge the VAT myself and submit a return, or is this only necessary if the invoice states that the VAT must be reverse charged? I am not subject to VAT myself (small business exemption scheme) and have not provided my company number to the training institute in question.


Do we also enjoy exemption on education in Belgium?

Kind regards,

An

Hi An,

I believe that recognised education is also exempted from VAT in Belgium. But actually, that does not apply to you. As a VAT-exempted person, you are not allowed to use reverse charge VAT. So you always have to pay local VAT, in this case €0.

Kind regards, Jan

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