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VAT for service provided to an EU client outside Belgium


When a professional photographer provides this service to client who is registered in another EU country, does VAT apply? If so, do you know how?


..... the client is a company.

Jun 12, 2020 16:04

If the photographer is FULLY registered for VAT in one EU Country and the client is fully registered in another and it is a photographic service then no VAT needs to be charged and the invoice should say “ reverse charge - art. 44 directive 2006/112/EC “
By Fully registered i mean not one of vat numbers issued for a side job or for annual income below a certain level where rules can be different.
Services would include actual photography, image handling, retouching etc. However, if you supplied him with prints produced and delivered in his home country then you would have to charge vat.
Cross border vat can be a nightmare. At first glance your case seems quite simple. However you should always ask your accountant for professional advice.

Jun 16, 2020 00:13

VAT regime is fully implemented on both sides. No prints supplied but usage rights included. So everything seems to be vat not included, but I asked accountant after reading your explanation.

Jun 16, 2020 13:43

Looks as if you will be fine. Remember to have both of your vat numbers on the invoice. Probably use statement I gave in both languages for safety.

Jun 17, 2020 00:35