Do you sell your services and goods outside the country where you are registered as self-employed? Are your clients companies or self-employed registered in a country of the European Union?

We explain how to invoice your international clients (self-employed or companies).

How do I invoice my clients based in the European Union?

Sales and purchases between self-employed or companies within the European Union are subject to the intra-European reverse-charge regime. This means that as a supplier you do not charge VAT of your country to your clients within the EU and, as a client, you do not owe VAT to the administration of the country where your supplier is based.

Specifically, when you create an invoice under the reverse-charge regime for your client, you will specify their VAT number, and you will charge them goods and/or services excluding VAT. You can check the validity of your client’s VAT number on the VIES tool of the European Union.

All your clients with an intra-Community VAT number can be found in your Intra-EU listing that you submit with your monthly or quarterly VAT submission.

How does it work in the Accountable app?

1)Add your client

(Menu>Client list)

When you add a customer to your customer list, you add the country of that customer.

2)Create an invoice

(Revenue>Create an invoice)

When you want to create an invoice for this customer from a country of the European Union, the Accountable application will automatically put "0%" in VAT. In "Why is there no VAT on this item?", the app will automatically put "Intra-EU reverse charge regime" (you can also select that manually).

3)Find your invoice in "Revenue"

Note that you can find in your VAT return the amount of your intra-EU reverse charge on services (grid 44), intra-EU reverse charge on delivery of goods (grid 46) and your credit notes on intra-EU reverse charge (grid 48).

4)Find your clients in your Intracom listing

(Taxes>VAT Intra-EU listing>Export listing)

The VAT Intra-EU listing (intracom listing) includes your clients (business) with a VAT number from another country of the European Union.

5)Submit your VAT Intra-EU listing on Intervat One Stop Shop (OSS)

You must submit your VAT Intra-EU listing when you submit your VAT return if you had intra-Community sales during the quarter.

The VAT Intra-EU listing must be submitted on the government platform OSS (One Stop Shop).

6)Pay the VAT due on intra-EU reverse charge purchases.

In your VAT return grid 55, you will find the amount of VAT due on intra-EU reverse charge purchases. That's the amount you need to pay to the administration.

Information on VAT payment can be found on the SPF Finances website.

If you have any questions, please feel free to contact us via chat or by email to the following address: support@accountable.eu

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