VAT

What is a VAT Number?

Sometimes also known as VAT registration number, this is the unique number that identifies a taxable person (business) or non-taxable legal entity that is registered for VAT.

Who needs a VAT Number? (EU only)

Most business (and other persons carrying out an economic activity) need a VAT number. As you will be supplying Booking.com with a service, this would make you liable to pay VAT. 

The VAT number you provide us with needs to be valid in the VIES database (http://ec.europa.eu/taxation_customs/vies/vatRequest.html) as you will be providing cross-border transactions.   

We request a VAT number only from Freelancers who have a residency in the European Union.

If you reside outside the European Union we expect you to declare your taxes according to the laws of the country you reside.

Are There VAT exemptions?

Please always contact your local tax authorities – if they confirm that an exception is applicable to you then please quote the relevant tax law (title, number, etc.) and the annual income threshold (if any).

Why is VAT Not Being Charged in my Invoice?

Due to tax reasons, only Freelancers with residency in The Netherlands get charged VAT in their invoice. 

Freelancers in the Euro zone will be applied with VAT via the Reverse Charge Mechanism.  

Freelancers with residency outside of the EU do not receive VAT charges.