How VAT reverse charge works for EU business customers

If you are a VAT-registered business in another EU country and have supplied us with a valid VAT number, your invoices show 0% VAT under the reverse-charge mechanism (Article 196 of the EU VAT Directive).

You are responsible for accounting for the VAT in your own country through your periodic VAT return — you both charge and reclaim it, so for most businesses the net effect is zero.

Customers in the Netherlands are charged Dutch VAT (21% or the applicable reduced rate). Consumers and customers outside the EU are handled according to the relevant place-of-supply rules.