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Invoicing between two self-employed persons – charging vAT.

AB
19/04/2025
Question

Suppose: when I work as a self-employed person (secondary occupation) with other self-employed colleague (pruning/felling trees), I invoice the full amount including vAT to the customer (private person). My colleague then invoices me for the hours he has worked. Does he have to reverse charge vAT on this invoice? Or can he simply include it in his invoice?

Hello - I acknowledge that you invoice the customer/private person yourself? If yes, then you must charge vAT to this customer. Next, your self-employed collaborator invoices you for his working hours - vAT reverse-charged.

I hope this helps.

Kind regards,

Patrick

Hi Patrick,

That's clear. Thank you!

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