How to do VAT return of "reserve charge" for buyer in NL

I want to enquirer about how to do VAT return for buyer in NL. I see that there is sentence that “reverse charge” on the invoice. So rate:0%, supplier don’t pay VAT,but buyer need to pay, which I look up from law of tax . And why can buyer not need to show VAT identification number on this invoice. Another question is how to do VAT return? Thank.

Maybe both links mentioned hereunder will help you solving your problem.