Sum the revenues without VAT. Write this number down! If you have revenues at 21% and 6%, make sure you keep them seperate. Make sure you write the right revenues at the right rate. If you have sales within the EU (European Union) and you "reversed charged” them (you know the country and VAT number of the client), then you have to declare these revenues as category 3b and also do an ICP (intracommunautaire prestatie). If you have sales in the rest of the world you can also “reverse charge” them and only have to state those revenues as category 3a.
it is Best to spend 2 minutes per day on your administration
Spilt them in 6%, 21%, perhaps no VAT or 0%. Pay close attention to the invoices and receipts you received from within the EU and outside the EU. Those invoices and receipts will have “reverse charged” mentioned on it. If not, but they still are foreign and you payed VAT for them, you can’t use the regular VAT declaration form to ask this VAT back. You have to do this in a special way at the tax office's website. In the future I will write a special blog about this, because it's really complicated.
You should state all your non EU purchases in category 4a and all your EU purchases in category 4b. As long as these purchases are not for private use, you can add them to category 5b.
In the end category 5b should sum all these amounts:
If you did all this right, you can see which amount you have to pay or get back. Still sounds very complicated? No shame in that! Just give me a call and I'll do it for you.
