A few months ago I started my small business. This is the first time I have to do VAT declaration (BTW aangifte).
But if i print a concept VAT declaration (concept BTW aangifte) I think the output is wrong. Maybe I do something wrong but in my logic the value at 3b is supposed to be at 1a. I only have customers in the Netherlands where also my business is so it is “Prestaties binnenland” (National performances?).
I hope you guys can help me with this. I added a print screen of my problem cause my English isn’t that well and maybe the painting explains it better.
My understanding is that if you have customers only in Netherlands, then you shouldn’t have any amount in 3b field.
Field 3b will show figure if you use tax codes such as BTW 0% EU, BTW 6% EU or BTW 21% EU which are meant for selling to customers within EU outside of Netherlands.
It is correct if you sell to companies within the EU outside of the Netherlands, under the condition that the foreign VAT-Registration number of that customer is printed on the invoice and that you have checked the validity of that VAT-number at the tax-office. If
If you sell to a person in private (not a company for instance a tourist) it is considered to be inland sale and Dutch VAT has to be calculated. That is also the case if you don’t have a foreign VAT registrationnumber.
I hope I have helped you with this.
Kind regards,
Hennie Eerhart.
Van: Lubos Hasko [mailto:manager1@discoursemail.com]
Verzonden: zaterdag 9 juli 2016 02:22
Aan: h.eerhart@home.nl
Onderwerp: [Manager Forum] VAT declaration, doing something wrong?
My understanding is that if you have customers only in Netherlands, then you shouldn’t have any amount in 3b field.
Field 3b will show figure if you use tax codes such as BTW 0% EU, BTW 6% EU or BTW 21% EU which are meant for selling to customers within EU outside of Netherlands.