VAT on ad costs in the EU: what your accountant wants to see
21 %, reverse-charged or out of scope. Why a receipt from the platform is not enough, and what an invoice should look like.
Cet article est en anglais ; une traduction suivra.
With a regular ad account the platform invoices you, usually from Ireland, with VAT reverse-charged. With an agency account the platform invoices the supplier of the account, not you. You then have no document of your own to deduct the costs.
That is why AdKit sends an invoice per top-up. It shows the ad credit, the service fee and the VAT on the service fee. If you are a Dutch company, that is 21 %. If you are in another EU country and have a VAT number, we reverse-charge the VAT and your number is on the invoice. Outside the EU the service is out of scope of Dutch VAT.
Reverse-charging is only allowed with a valid VAT number. That is why we check your number against VIES, the EU register, when you sign up, and not just its format. An invoice with reverse-charged VAT without a valid number is a problem for your accountant, not for us.
What your accountant wants to see: a numbered invoice, the name and VAT number of the sender, your name and VAT number, the date, the amount excluding VAT, the VAT amount or the note that VAT is reverse-charged, and the total. Exactly that is on every invoice from the portal, as a PDF.
