VAT schemes on your invoices

On every quote and invoice you pick a VAT scheme. It decides whether VAT is added to the document and which legally required sentence has to appear underneath.

Why this exists

Usually you simply charge VAT. But in a few situations the law says you charge zero percent, for example when you are a subcontractor or when you supply a business in another EU country.

At zero percent, the invoice must carry a sentence explaining why. Without that sentence your invoice is formally not in order. TelMaar adds the sentence automatically as soon as you pick the scheme.

The five options

  • Charge VAT: you simply charge VAT, for example 21 or 9 percent. This is the normal situation.
  • VAT reverse charged: you charge no VAT, because your customer pays it over themselves. This is common in construction when you work as a subcontractor for another building company. Your customer's VAT number is then mandatory on the invoice.
  • No VAT (small businesses scheme): this is the Dutch small business scheme (KOR). You have registered for it with the Belastingdienst and therefore charge no VAT at all. It applies to your whole company, not to a single invoice.
  • Intra-Community supply (0%): you supply a business customer in another EU country. VAT is zero percent, and both your own VAT number and your customer's must be on the invoice.
  • Export outside the EU (0%): you supply a customer outside the EU. VAT is zero percent here too.

What changes as soon as you pick one

With everything except Charge VAT, TelMaar sets the VAT percentage of every line to zero. Your totals are then correct straight away, on a quote as well.

The required sentence appears on the document in your customer's language, so Dutch or English. That follows the customer and not the language you work in.

If you pick an intra-Community supply, that invoice also appears on the ICP page, because those supplies have to be reported separately to the Belastingdienst.

Your regime determines how this screen adds up the figures.

Last checked on 28 August 2026

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