Good morning,

 

I am a Graphic Design and only provide digital services. I work with clients from other UE / extra-UE countries that are both private customers and entrepreneurs with VAT-id.

But I expect to earn less than 20k per year, so I will apply for the Small Business Scheme.

 

My question is: do I still need to file the VAT return? I read contrasting articles about it.

 

For instance, using the tool named "Ik lever diensten in en uit het buitenland – wat doe ik vanaf 1 juli 2021 met de btw?" it says that I shouldn't file or charge VAT. 

But then I read an article about foreign services and it stated the following: "Wanneer je buitenlandse klanten hebt of transacties doet waarbij de btw is verlegd, dan moet je toch aangifte omzetbelasting doen. Ga dan na of de KOR al dan niet interessant voor je is."

 

Can you help me figure it out?

11 januari 20223 j aangepast door Nuvvola
wrong translation

@Nuvvola If you expect to earn less than 20 k per year, you can apply for Small Business Scheme ( KOR). You dont have to file VAT Return. 

 

when you earn more than 20 k per year, you have to file VAT return.  Suppose you have a Spanish client, in that case you should file VAT return.