What VAT rates can I use on my invoice?

When you create an invoice, you can choose the VAT rate for each product or service you add. Let's go over the possible VAT rates:

In addition to the standard Belgian VAT rate of 21%, the reduced rates of 6% and 12% are also immediately available in the drop-down menu. Depending on the services or goods you provide, you can use a different VAT rate.

In addition, you can also click on 'More...' in the dropdown menu. There you will find various 0% VAT options:

• 00/44 Exempt from VAT according to article 44. Specify the specific paragraph in your settings: Certain goods and services are exempt from VAT based on Article 44 of the VAT Code. Some of these exemptions are medical, socio-cultural and financial activities. You will find a complete overview on Fisconet. On your invoice you state the paragraph that applies to you.
• NS Goods or services outside scope of VAT: This concerns, for example, insurance premiums.
• 44 Delivery of services to a VAT customer within the EU (B2B services). Foreign VAT payable by the co-contracting party: If you supply a service to a company within the EU, the customer owes VAT in the country where the service is supplied. Therefore, you indicate 0% VAT on the invoice.
• 45 The domestic VAT is payable by the co-contracting party: In this case, the VAT is shifted to the co-contractor. This applies to works in real estate. You do not charge VAT yourself, the customer indicates this.
• NA Miscellaneous outside scope of VAT: Various products or services that do not have to be included in the VAT return, for example a social secretariat.
• 00 Goods exempt from VAT (manufactured tobacco, newspapers, magazines, recovery products, commission on prepaid telephone cards...): certain goods exempt from VAT.
• SC Small business subject to the tax exemption scheme. VAT not applicable: some small businesses, if they meet certain conditions, can claim exemption from VAT. One of the conditions is that the annual turnover of the enterprise does not exceed EUR 25000 (excluding VAT).
• 46/GO Sale and delivery of goods to a VAT customer within the EU: Goods delivered in another country within the EU are exempt from VAT, provided that you can prove that the goods have actually left the country.
• 47/EX Sale and delivery of goods to a customer outside the EU: Goods that you deliver outside the EU are exempt from VAT. 

Finally, under 'More...' you will also find some standard VAT rates used in various European countries. This way you can also indicate foreign VAT rates on your invoice.