Why is there no VAT on my invoice?

There’s three possible reasons why no VAT has been added to the invoice for your freelance shift.

Trying out a freelance shift

You can try working a freelance shift once before registering as a freelancer and getting your VAT ID. If you don’t have a VAT ID yet, your first invoice will not include VAT. This means you don’t have to include this income in your next VAT declaration. You still need to report your earnings in your annual income tax declaration.

Please keep in mind: Did you already have a VAT ID when you applied for the shift, but hadn’t added it to your profile yet? Don’t worry, this only means that your first invoice won’t include VAT. You won’t have to pay VAT on this invoice during your next VAT declaration.

The Small Enterprises Scheme (KOR)

Flex workers who are registered for the Small Business Scheme (KOR) are exempt from charging VAT. This means that if you’ve activated the KOR with the Belastingdienst (Tax Administration) and on our platform, you don’t charge VAT to your clients and don’t need to file VAT returns. Read everything about the KOR here.

The VAT reverse charge scheme

It may be that your client is carrying out a task for another company and wants to use you for it. The client then acts as the main contractor for the other party, and you as a flex workers are a subcontractor. In this case, VAT is not invoiced on your invoice but on that of your client. The VAT is thus reversed. Read more about the VAT reverse charge scheme from the Belastingdienst.