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Peppol deadline: 01-01-2026
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Avoid fines

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Sales invoice to foreign countries

GW
05/11/2023
Question

How do I create an invoice for a company subject to VAT located in the EU?

I can’t find a clear answer on the internet, and when I create an invoice for the Netherlands in Dexter, it states ‘Small business subject to the exemption scheme. VAT not applicable’. Is that correct? Because I had read something about ‘vAT reversed’.

Reverse charge VAT only applies to subject to VAT businesses. If you are exempted from VAT, which I gather from the context, you should not apply reverse charge VAT. What Dexter suggests is therefore correct: simply apply VAT exemption with 0% VAT.
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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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