Community

Recoverable vAT – Apple invoice

2024-11-29

Question

I have an Apple invoice from an app that I purchased for professional use to edit videos. My vAT number is also stated on this invoice. However, information from Apple itself is missing and their vAT number is not stated on it. I have already contacted them here about this, but they cannot provide me with an invoice stating their vAT number. I have now entered it as an invoice in my expenses as a Belgian company (since I assume that 21% vAT has been charged…) with 100% deductible vAT. Is that correct?

Apple's head office is in the United States, and the sale of their software and devices is carried out from their regional offices. Is there an Apple address on the invoice from which you can deduce where the company is based? If that address is within the EU, they are required to state a vAT number on the invoice, the VAT charged is 0% and you must pay the VAT in Belgium via the intra-Community vAT declaration. If VAT has been charged, you cannot recover the VAT, but the entire invoice (including VAT) can be claimed as a business expense.

I checked my Apple invoices. They are sent via my Base mobile phone subscription (PayByMobile). I receive these invoices by email from the email address no_reply@email.apple.com, which states the following information:</

Company: Apple Distribution International Ltd.
Address: Hollyhill Industrial Estate, Hollyhill, Cork, Ireland,
vAT number Ireland: IE9700053D

Johan

Ask a question

Ask your question to the Dexxter community with over 28.000 sole traders and verified Dexxter experts.

30-day free trial. No credit card required.

You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

The Platform

The accounting platform for Belgian sole proprietorships 🇧🇪

Invoices & quotes

Manage expenses

Taxes & VAT

Peppol

Always clear

Ask your questions

Mobile app

Daily Receipts

For sole proprietorships

Specifically for starters & sole proprietorships like you 🧐

By statue

Webinars & events

Blog

Stories

Work with an accountant

For accountants

Providing cost-effective services to sole traders 🧠

Digital-first onboarding for your team: how to streamline your office operations with a standardized process for sole proprietorships

How Stratevision.fin helps sole proprietorships grow into corporations

How to eliminate data entry so you, as an accountant, can focus on advising

Community

Recoverable vAT – Apple invoice

Question

Ask a question

Share

30-day free trial. No credit card required.

Community

Other questions from the community

exempted from VAT, invoice with 0% VAT, but customer still paid VAT

Contributed own money

short-term holiday home rental in Belgium

Forgotten digital daily receipts

public transport – attachments

How do I claim my travel expenses?

Invoice date is before the financial year date

vAT on invoices

Credit note as an investment?

Unfortunately! Our community is currently only open to people who are starting a trial period on Dexxter