As a freelancer, it is possible to work for clients located abroad, for example, in Belgium. In this case, your VAT (btw) must be transferred because you have to deal with two different taxes. The Tax Authorities (Belastingdienst) only collect tax on goods and services used in the Netherlands. Once you provide your services as a freelancer to a client abroad, you transfer your VAT so that the client can pay it in their own country. This means that you do not receive VAT on your invoice, but you must file a VAT return (btw-aangifte).

In your VAT return, you indicate the turnover for which you have reverse-charged VAT (verlegde BTW). You fill this in under heading 1 'Prestaties Binnenland' under 1E.