Help SERVICES and GOODS

✔ Is it a supply or a service?

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

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.

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

📌 On 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 (SERVICE)

A service is anything that is not 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 (such as PERIFACT)

  • Web design, hosting and support

  • Photography

  • Coaching, consulting, training

  • Online services, digital downloads

  • Law, workshops, consulting

  • Maintenance services and remote assistance

📌 On 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 do not have to cross the border - that is only for goods.

🎯 How do you 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)

🚀 Why is this important?

Determines the difference between delivery and service:

  • Whether your international invoice within the EU is a 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.

QUESTIONS?