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Freelancers and consultants

Invoicing services to a client in another EU country

An agency in Amsterdam or a start-up in Berlin: services to businesses in other EU countries are usually invoiced without Belgian VAT. Your client accounts for the VAT, provided the conditions and invoice requirements are met.

How does VAT work for services to EU clients?

For most B2B services, the place of taxation is the client’s country. The client declares local VAT under Article 196 of the EU VAT Directive. You invoice without VAT using reverse charge, including for most consultancy, development, design and business coaching. The client must be a taxable business with a valid VAT number.

For private customers abroad, Belgian VAT generally applies. Services connected with buildings or events, among others, have special rules to discuss with your accountant. Check the VAT number in advance and retain the result: an expired or mistyped number can invalidate reverse charge and leave you liable for the VAT.

In ProFactuur

How to do it, step by step

  1. 1

    Check the VAT number through VIES

    Use the client record to check the number in the European VIES database. ProFactuur displays whether it is valid.

  2. 2

    Select Intra-Community service

    After a valid check, ProFactuur suggests Intra-Community service, reverse charge. All lines are VAT-free and the invoice states ‘Reverse charge, Article 196 of Directive 2006/112/EC’.

  3. 3

    Invoice in your client’s language

    A paid plan supports Dutch, French, English and German. Standard text, dates and amounts follow the document language; translate your own descriptions yourself.

  4. 4

    Share the overview with your accountant

    Reports, VAT tab, lists intra-Community services separately. Export the overview as PDF or Excel for your return and statement.

Example

Example: IT consultant with a Dutch client

A Belgian developer works for a month for a Dutch software company with a valid VAT number.

Development, 18 days at €650.00€11,700.00
Technical workshop, 1 fixed fee€900.00
Total excluding VAT€12,600.00
VAT reverse-charged€0.00
Payable€12,600.00

The client pays €12,600.00 and declares the Dutch VAT, usually deducting it at the same time.

Your VAT return and intra-Community statement

Under the normal VAT scheme, report EU services in your periodic VAT return and an additional intra-Community statement showing each client’s VAT number and invoiced amount. This lets the client’s tax authority check their VAT reporting. Your accountant usually handles it. ProFactuur does not prepare or submit the statement, but provides VAT overviews by period, exports by return box and direct invoice forwarding if you use accounting software. The overview is indicative; the return remains your and your accountant’s responsibility.

Since 1 January 2025, eligible small businesses can also use the exemption in other EU countries, provided they stay within that country’s national threshold, keep total EU turnover below €100,000 and notify FPS Finance in advance. Consult your accountant before invoicing abroad.

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