Peppol deadline: 01-01-2026
00

Avoid fines

Peppol deadline: 01-01-2026
00

Avoid fines

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co-contractor delivery of goods

PR
12/04/2024
Question

I have landscaped a garden for a company. I know that I am not allowed to charge vAT on the working hours and that I have to work according to the co-contractor, but does this also apply to the plants I have installed? If I have to charge vAT here, how can I resolve this so that part of the invoice is according to the co-contractor and part is not?

The rule for co-contractors applies to both services and goods associated with those services.
Simply invoice everything at 0% vAT, and don't forget to include the legal text on your invoice:

'Reverse charge. In the absence of a written objection within a term of one month from receipt of the invoice, the customer is deemed to acknowledge that he is a taxpayer required to submit periodic returns. If this condition is not met, the customer is liable for the payment of the tax due, interest and fines in respect of that condition.

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