Last updated: 2025-10-26
You’ve finished the build, the client’s happy, and Accounts Payable pings you about a missing sentence. If you handle rentals or on-site services in the Netherlands—say a seasonal professional laser show with outdoor laser lights, a show laser projector, and an IP65 laser light backbone—VAT shouldn’t be the surprise ending. Below is how we write, split, and send invoices so AP can approve on the first pass.
- Know your rates: 21% / 9% / 0%. Always separate goods and services.
- Cross-border B2B services usually use “btw verlegd / VAT reverse-charged” with both VAT IDs.
- Goods from NL to another EU state are often 0% and must appear on your ICP.
- Keep a quick VIES check (screenshot) with the PDF. Two seconds now saves days later.
- Describe the actual set—laser light show, DMX laser, moving head laser light—so scope is obvious.
1) The Dutch VAT frame in one page
21% / 9% / 0%—how they show up in event tech.
| Scope | Typical Rate | Where You’ll See It | Notes |
|---|---|---|---|
| Standard services & most goods | 21% | Domestic sales, repairs | Default for controllers, distro, and moving head laser light kits |
| Reduced categories | 9% | Specific essentials | Uncommon in laser light show work—don’t assume it |
| Intra-EU supply of goods | 0% | NL → other EU | Still report and file the ICP declaration |
2) Reverse charge (btw verlegd) for B2B services—where it applies
The fast rule: for cross-border B2B services inside the EU, you normally don’t add Dutch VAT. State “btw verlegd / VAT reverse-charged”, include both VAT IDs, and your Dutch customer self-accounts. Watch edge cases—real-estate-linked work or certain ticketed event models can follow different rules. Confirm scope before you quote.
3) Get the invoice right so AP pays first run
| Reverse-Charge Invoice Checklist | Why It Matters |
|---|---|
| Wording: “btw verlegd / VAT reverse-charged” | Tells the customer to self-account for VAT |
| Supplier & Customer VAT IDs shown | Missing IDs trigger a hold |
| Scope line: “B2B service; place of supply per EU rules” | Prevents “what is this?” emails |
| Evidence pack: VIES check, PO, acceptance notes | Gives AP everything in one PDF |
| Split goods vs. services | Keeps 0% + ICP separate from reverse-charged services |
Copy line (EN/NL):
VAT: btw verlegd / VAT reverse-charged. Supplier VAT: [Your VAT]. Customer VAT: [Customer VAT]. Customer accounts for VAT in the Netherlands. (Place of supply: B2B services per EU rules.)
On a professional laser show, paperwork derails more projects than truss math. If your invoice says btw verlegd, lists both VAT IDs, and includes a VIES screenshot, AP can approve while your laser light projector outdoor is still getting tagged.
4) Goods vs. services: where 0% and ICP fit
Shipping goods from NL to another EU country often qualifies for a 0% intra-Community supply (when conditions are met). It still goes on your VAT return and ICP. Keep goods and services as two tracks—PO, delivery, acceptance—then reflect that split on invoices. Auditors and tenders prefer it.
5) Starshine field notes: real jobs
Case A — Amsterdam waterfront festival (services)
On-site programming with outdoor laser lights, moving head laser light accents, and a show laser projector stack. We invoiced with btw verlegd, both VAT IDs, and a VIES check. Paid on the first cycle.
Case B — Distributor refurb (goods + commissioning)
Factory shipped a batch of IP modules at 0% (intra-EU). Commissioning billed separately as a service under reverse-charge. We filed the ICP for the goods. Two PDFs, two approvals.
Case C — Corporate one-night show (services only)
Timecoded laser light show, then a clean btw verlegd invoice with acceptance notes, PO, and serials for the IP65 laser light rig. AP comment: “wording perfect.”
6) A compliance checklist you’ll actually use
- Rates: map each line to 21% / 9% / 0%.
- Reverse charge: if it applies, add the wording and charge no VAT.
- IDs + proof: show both VAT IDs; keep the VIES screenshot with the PDF.
- Goods to EU: 0% if eligible, plus the ICP declaration.
- Edge cases: some event access and real-estate work aren’t reverse-charged—check first.
7) Quote & invoice templates for OEM/ODM and batch
Offer / quote structure (keep the two-track split):
- Goods (if any): quantity, serial policy, delivery proof → rate (21% / 0%).
- Services: programming/commissioning/training, dates & site, acceptance → reverse charge if applicable.
- Attachments AP expects: PO, acceptance, FAT photos for batch builds, serial list for IP65 laser light housings and controllers.
Invoice language to paste:
- Goods (intra-EU from NL): “0% intra-Community supply. Reported on VAT return and ICP declaration for period [Qx YYYY].”
- Services (B2B cross-border): “btw verlegd / VAT reverse-charged. Customer accounts for VAT in the Netherlands.”
8) Common pitfalls (and fixes)
- One invoice for everything. Split goods and services—#1 cause of payment holds.
- Missing VAT IDs. No IDs, no payment. Put both on the PDF.
- No VIES proof. Screenshot takes seconds; saves days.
- Assuming 9%. It’s narrow; most show work won’t qualify.
- Forgetting ICP. 0% isn’t invisible—declare it.
Frequently Asked Questions
When should my services invoice say “btw verlegd / VAT reverse-charged”?
Do I ever charge 21% to a Dutch business for services?
We’re shipping parts from NL and commissioning on site—how do we bill?
What helps AP pay fast on rentals?
We’re an integrator buying OEM/ODM in batch—anything special?
Next steps
About the author
Starshine Project Team — nine seasons across Benelux rooftops, waterfronts, and winter plazas. We’ve had festival weeks where the paperwork had to be as tight as the timecode. Factory FAT, batch serial logs, OEM/ODM tweaks—we build those in so your IP65 laser light, DMX laser, and moving head laser light projects get paid without detours. (General info only—not tax advice.)