PERIFACT Invoice Software | Windows

Help SERVICES and GOODS

Is it a delivery or a service?

When creating an invoice line in PERIFACT, you can check the box “Is service” check. This helps PERIFACT to process the VAT correctly, especially with international invoices within the EU.

Good to know: Do you only invoice customers in your own country? Then this distinction is not relevant for VAT and it doesn't matter whether the box is checked or not.

But when do you choose what?

Delivery (GOOD)

A delivery is a physical product that you transfer to the customer. It is tangible and actually goes from you to the customer. So everything you literally can grasp.

Examples of goods:

  • Laptops, servers and computer parts

  • Cameras, lenses and accessories

  • Tools

  • Flyers, printed matter and books

  • Materials and physical products you provide

  • Anything purchased, delivered and owned by the customer

For EU sales to businesses

Does your client have a valid EU VAT number?

Then with goods:

  • 0% VAT on the invoice

  • Customer remits VAT in its own country

  • The rules of ICP delivery apply

    • Netherlands → heading 3a

    • Belgium → heading 46

Notice: goods must actually cross the border.

Service

A service is anything that isn't physical. You provide knowledge, time, licenses, or access, not a product that changes hands.

Examples of services:

  • Software licenses and SaaS subscriptions.

  • Development and programming work

  • Web design, hosting and support

  • Photography

  • Coaching, consulting, training

  • Online services, digital downloads

  • Law, workshops, consulting

  • Maintenance services and remote assistance

For EU sales to businesses

With a valid EU VAT number:

  • 0% VAT on the invoice

  • The VAT will be shifted to the buyer

  • The rules of ICP services apply

    • Netherlands → heading 3b

    • Belgium → heading 47

Services don't need to cross borders, that's only for goods.

How to use the “Is Service” checkbox in PERIFACT?

  • Bill your a service?
    ✔ Finch Is service to
    → PERIFACT automatically processes it as a CPI service when regulated (3b / 47)

  • Bill your a good (delivery)?
    ✔ Leave the box from
    → PERIFACT automatically processes it as an ICP delivery on international sales (3a / 46)

Good to know: Do you only invoice customers in your own country? Then this distinction is not relevant for VAT and it doesn't matter whether the box is checked or not.

Why is this important?

Determines the difference between delivery and service:

  • Of yours international invoice within the EU ICP delivery or ICP service is

  • In which VAT section your revenue ends up

  • What VAT rate applies

  • Whether VAT should be transferred

  • Whether goods are actually delivered or a remote service is

PERIFACT ensures that all VAT lines are automatically correct - as long as you specify for each line whether it is a service or a supply.

No rights can be derived from this information.

QUESTIONS?