More and more self-employed people work for clients abroad. As soon as you cross a border, the VAT rules change. Whether you charge VAT depends on where your client is and whether they're a business or a private individual. This article explains the main lines so you don't make mistakes on your invoice.
Client is a business within the EU
If you supply a service to a business in another EU country, you usually don't charge VAT but reverse-charge the VAT to your client. On your invoice you put 'VAT reverse-charged' with your client's VAT identification number. Your client then declares the VAT in their own country. You report these supplies to the tax authorities via an ICP declaration (intra-community supplies).
Client is a private individual within the EU
If you supply to a private individual in another EU country, you often simply charge Dutch VAT. For some digital services separate rules apply and you must charge the VAT of your client's country. The One Stop Shop (OSS) scheme exists for this, so you can declare it via a central point.
Client outside the EU
If you supply a service to a client outside the EU, you generally don't charge Dutch VAT. The service is then taxed in your client's country, according to the rules there. It's wise to check per country whether there are local obligations.
Why is this error-prone?
VAT with foreign clients is one of the most error-prone topics for self-employed people. An incorrectly applied reverse charge, a missing ICP declaration or the wrong rate can lead to additional assessments. If you regularly work internationally, have your VAT processing set up properly.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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