I have recently been happy Billomat customer and write my bills with this online tool. Here and there I actually have clients abroad, so I have to send invoices to Austria, Spain, Switzerland, Denmark or the Netherlands.
Chapter in this post:
No tax advisor ...
Note: I am not a trained finance specialist or tax person. Accordingly, my information should be treated with caution. It is possible that I mix up different terms here or write different types of cheese. If so, please let me know so I can correct it.
Omit sales tax if VAT is valid
As far as I know - and my tax advisor has so far had no objections either - I can send invoices to my foreign customers without sales tax, provided they provide me with a VAT number or a sales tax identification number (USt-IdNr.) That is valid is and belongs to your company. This applies to my case, since I carry out services for foreign companies, but I think things are different when it comes to shipping goods ... Anyway: Here you should better ask your taxpayer how it is in the individual case.
But if you submit an invoice without sales tax, the customer's VAT number must be mentioned on the invoice and you must refer to the reverse charge procedure. Even more, you have to include a reference to the reverse charge procedure in the national language of the invoice recipient on the invoice.
- Read more: Request invoices for purchases in the App Store and iTunes
- Read more: Amazon Business Prime - Why I became a member ...
Reverse charge notice in different languages
Now, of course, I was in Billomat and had no idea what “reverse charge” means in Dutch. Strangely enough, I am not familiar with the term in Spanish or Danish either. However, I was all the happier, that is, me this website on which the appropriate translation into various languages is listed.
And of course, as I always do, I'm writing a post on Sir Apfelot so that I can have the list available in the future if I ever need to look up a translation of “Tax Liability of the Beneficiary”. So here is my table with the terms and the corresponding countries.
|France, Belgium, Luxembourg||Car liquidation|
|Great Britain, Ireland||Reverse Charge|
|Latvia||nodokļa apgrieztā maksāšana|
|Slovakia||prenesenie daňovej povinnosti|
|Spain||inversion del sujeto pasivo|
|Czechia||daň odvede zákazník|
Billomat placeholder and note for your EU bills
If you also work with Billomat (if not, test it here! It's really good!), You might like to take over my reference to reverse charge with the placeholder for the customer's VAT number. Here is my example for Dutch:
Tax liability of the service recipient / Btw verlegd / VAT: [Client.vat_number]
I guess this post will only be of interest to a small minority of people. I apologize to everyone else for bothering you with this on the Sir Apfelot blog. ;-)
Jens has been running the blog since 2012. He acts as Sir Apfelot for his readers and helps them with technical problems. In his spare time he rides electric unicycles, takes photos (preferably with the iPhone, of course), climbs around in the Hessian mountains or hikes with the family. His articles deal with Apple products, news from the world of drones or solutions to current bugs.