Buying as a business: invoice, VAT-ID and reverse charge

Saying so at checkout

On the checkout page, where you are asked what kind of customer you are, choose Company instead of Individual. Two extra fields then appear:

• Company name: the name that should appear on the invoice
• VAT-ID: your VAT identification number

Both go straight onto your invoice.

Note: Not every shop offers business purchases. Sellers can limit their shop to private customers, in which case you never see the choice.

Invoice without VAT

If the seller is based in a different EU country than you, no VAT is charged. The tax liability passes to you. This is called the reverse charge procedure, and your invoice then carries this line:

Reverse charge procedure: Tax liability of the recipient

Your VAT-ID has to be valid for this. We check it against the European database automatically during checkout.

When VAT is charged anyway

• The shop is based in your own country. The local VAT rate applies, to businesses as well.
• Your VAT-ID is missing or invalid. Without a valid VAT-ID your purchase is treated like a purchase by a private individual.

If the shop is based outside the EU, no VAT is charged either. And if the seller uses the small business regulation, the invoice never shows VAT.

Important: We do not provide tax advice. How you treat the purchase in your bookkeeping is a question for your tax adviser.

Forgot to enter something?

A company name or VAT-ID cannot be added by yourself after the purchase. Contact the seller of the product. See I did not receive an invoice, or it is incorrect for more.