There might be an invoice on which no VAT was invoiced for a FreeFlexer. There are three reasons why this could happen.
1. Trying out our platform
Before FreeFlexers receive a VAT identification number (VAT-ID), they can try out Temper one single time without having a VAT ID. Because they do not have this identification number yet, no VAT is charged. All in agreement with the Dutch tax authorities. Keep in mind that as a client you will need to report this to the tax authorities once a year in January via the IB47 registration. But no worries, we will prepare the IB47 for you.
2. Small Businesses Scheme
FreeFlexers who have registered for the Small Businesses Scheme (KOR) are entitled to an exemption from the VAT requirement if they do not earn more than € 20,000 turnover per year. This means that they do not invoice VAT to their clients and do not have to pay turnover tax.
3. The VAT reverse charge scheme
Another reason why no VAT may have been invoiced is because VAT is reversed to you as the client. This occurs when you, as the client, act as the main contractor for another party, with the FreeFlexer acting as a subcontractor. You can select this arrangement as a client when publishing a job. Read more about the VAT reverse charge scheme from the Tax Authorities (Belastingdienst).