%% date:: [[2020-09-29]], [[2022-09-07]] %% # [[When a company does not need to pay VAT]] - [[European Taxation]] [[Taxation in Estonia]] [[Belastingen in Nederland]] - If services require direct intervention (consulting) - ...and are B2B with VAT number: NO. [[VAT Reverse Charge]] - ...and are B2C or B2B where the other B does not have a VAT number: YES. Add local VAT. - If services do not require direct intervention and are automated (SaaS, Netflix, ebook) - ...and are B2B with VAT number: NO. - ...and are B2C or B2B with no VAT number: YES. Add local VAT. - If the client is outside of Europe: NO. > Regarding VAT. If your subcontractor has a legal entity and is registered as a VAT payer, then 0% VAT (reverse charge) applies. If your subcontractor isn't registered as a VAT payer or he doesn't have a legal entity, then no VAT applies. -- [[Xolo]]