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