FreeFlexers have an option to apply for KOR (small businesses scheme) with the Tax Authorities. When they participate in KOR, they are exempt from VAT. In order not to receive VAT, they need to activate KOR on their Temper profiles.
If a FreeFlexer activates KOR but they do not participate in the small businesses scheme, it’s not possible to correct past invoices automatically. Our platform does not support the creation of recovery invoices. Since the assignment agreement is directly between a FreeFlexer and a client, it is the client who pays VAT to the FreeFlexer. Amending invoices through Temper wouldn’t be correct in terms of bookkeeping. A credit invoice will not be necessary when it concerns missing VAT. A recovery invoice will suffice. For these reasons, the FreeFlexer is required to send a VAT-only invoice directly to their client.
When a FreeFlexer sends you a recovery invoice, please be informed that you can accept this invoice and pay VAT to them.