Adding VAT to invoices as a Micro Entrepreneur

Petergr

15 May 2024 at 12:27 · Viewed 264 times

Question regarding adding VAT to an invoice while being a Micro-entrepreneur providing services (BNC).
As far as I know, a ME is not obliged to add VAT to an invoice, as long as he stays below 39000 EUR per year.

As a practical example:
Lets say that as of today I have sent invoices to clients worth 38000 EUR
Today I need to send a client an 2000 EUR invoice. By doing that, I will pass the 39000 EUR per year limit. How should I structure the invoice? for the first 1000 EUR I will not add VAT (as I will be just at the 39000 EUR limit) and then for the additional 1000EUR I will add VAT? Is this correct?

Also, while providing services, what kind of VAT percentage a ME should add to the invoice?

Thanks!

4 replies so far...