🌐 Selling without VAT
In 30 seconds
- If a sale goes without VAT, you indicate it on the Sale without VAT card of the invoice draft.
- It's your decision: BolloPrint doesn't decide it for you, but it won't let you choose a reason that doesn't fit.
- The lines have to be at 0%, and that's set on the order before creating the draft.
- The Legal wording explains on the invoice why it carries no VAT.
Which reason to choose
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| Reason | When |
|---|---|
| Normal sale, with the lines' VAT | The usual. |
| Intra-Community supply (business in another EU country) | You sell products to a company in another EU country, with a valid intra-community VAT number. |
| Export (customer outside the EU) | The customer is outside your country (and, if you're in the EU, outside the European Union). |
| Exempt (with its legal reason) | Any other exemption. |
BolloPrint doesn't let you choose a reason that doesn't fit the invoice (for example, an intra-Community supply to an individual).
The legal wording
Below the reason goes the Legal wording: the sentence printed on the invoice explaining why it carries no VAT.
| Reason | If you leave it empty… |
|---|---|
| Intra-Community supply | When you save, the standard mention in your country's language is set, the one for a supply of goods: the one in your country's law (in Germany, «§ 4 Nr. 1 Buchst. b UStG») or, if your country has none of its own, the one in Article 138 of the Directive. |
| Export | When you save, the standard mention in your country's language is set. |
| Exempt | It can't be empty: you write the legal reason yourself (the article of the law). |
If what you sell to that company is a service, the rule is different (reverse charge) and you write the mention yourself.
The order: first 0% on the order
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The tax is set on the order, and the lines are copied when the draft is created. If the draft was already created with VAT, you'll see This invoice carries VAT: delete it and create it again.
Checking the number on VIES
On an intra-Community supply, the card offers you Check on VIES, the European Union's official register, to verify the company's intra-community VAT number. The check is for information only: the tax is your decision. More in Customers.
Northern Ireland counts as EU for selling products: a business there with a number starting with XI is valid, and VIES checks it. One from the rest of the United Kingdom (number GB) is an export.
If you're a small business
If it was ticked when activating invoicing that you're a small business (in the United Kingdom, the “I am not registered for VAT” box), or Small business (exempt) (in the United Kingdom, Not VAT-registered) was chosen later under VAT scheme in Tax information, all your invoices go out without VAT and with the statement your country sets, in its own language:
| Country | Statement |
|---|---|
| Germany | «Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.» |
| United Kingdom | «Not registered for VAT.» |