If you do not see VAT on your invoice, there may be three reasons:
No VAT ID yet | The first three gigs, you can work without a VAT ID (btw-ID). Because you do not yet have a VAT ID, you will not receive any tax. If you do have a VAT ID, add it to your profile as soon as possible. From the moment your VAT ID is entered, we will process the VAT on your invoice.
You make use of the Small Businesses Scheme (kleindeondernemersregeling, KOR) | If you make use of the Small Businesses Scheme, you no longer have to pay VAT, and therefore you do not receive VAT. Keep in mind that the Small Businesses Scheme is applied to all invoices issued from the effective date of the scheme. Suppose the Small Businesses Scheme takes effect from April 1, then the Small Businesses Scheme applies to all invoices made after April 1, even though you worked the gig in March. You then also only process this invoice in the next tax return.
The VAT is reverse-charged | 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).
