I’m sorry to report an error in the Concept BTW aangifte report:
When using Billed Expenses with tax code BTW 21% non-EU for a purchase of a Zoom fee, the automatic reversal posting created when invoiced ends up in 3a Leveringen naar landen buiten de EU (uitvoer). That is incorrect. 3 Prestaties naar of in het buitenland is being used for sales tax only. It should have been reported in 4a Leveringen/diensten uit landen buiten de EU.
The original purchase invoice tax of the Zoom fee is reported in category 5b voorbelasting (correctly), but with a negative amount (incorrect).
I expect this problem to occur with the BTW 21% EU and the 9% EU/non-EU as well.