Btw verlegd (reverse charge): what it means in English
· Checked against the sources below by the Netto team.
Btw verlegd is Dutch for reverse charge: the buyer accounts for the VAT instead of the seller. For a freelancer it comes up when you invoice a business in another EU country, and when a foreign supplier invoices you without VAT.
Worked example
You invoice a German GmbH €3,000 for design work. You charge no VAT; the invoice carries both VAT numbers and the line VAT reverse charged to customer — Art. 196 EU VAT Directive 2006/112/EC. The €3,000 goes in box 3b of your return and on the ICP listing.
The other way round: a $20 Twilio invoice from Ireland, worth €17.77 at the ECB rate of 16 October 2026, goes in box 4b with €3.73 VAT, and you reclaim the same €3.73 in 5b.
Under the KOR
Reverse charge still applies when you use the KOR. On purchases you then owe the VAT and can't reclaim it.
The full rules, country by country, are in Invoicing foreign clients from the Netherlands.
General information, not tax advice. For your own situation, check with the Belastingdienst or an adviser.
Sources
Related
Invoicing foreign clients from the Netherlands (2026): VAT, wording and which box ICP (opgaaf intracommunautaire prestaties): the Dutch EC Sales List KOR in English: the Dutch small business VAT schemeLet Netto handle the bookkeeping.
Receipts read from a photo, your bank matched to your invoices, the VAT return prepared for you to file.
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