{"id":235734,"date":"2025-11-24T10:04:08","date_gmt":"2025-11-24T09:04:08","guid":{"rendered":"https:\/\/www.factuur-software.nl\/?p=235734"},"modified":"2026-03-03T06:10:58","modified_gmt":"2026-03-03T05:10:58","slug":"help-diensten-en-goederen","status":"publish","type":"post","link":"https:\/\/www.factuur-software.nl\/en\/help-diensten-en-goederen\/","title":{"rendered":"Help SERVICES and GOODS"},"content":{"rendered":"

\u2714 Is it a supply or a service?<\/h1>\n

When creating an invoice line in PERIFACT, you can check the box \u201cIs service\u201d<\/strong> checkbox. This helps PERIFACT process VAT correctly, especially for international invoices within the EU.<\/p>\n

But when do you choose what?<\/p>\n

\n

\ud83e\uddf1 Delivery (GOOD)<\/h1>\n

A delivery is a physical product<\/strong> That you transfer to the customer. It is tangible and actually goes from you to the customer.<\/p>\n

Examples of goods:<\/p>\n

    \n
  • \n

    Laptops, servers and computer parts<\/p>\n<\/li>\n

  • \n

    Cameras, lenses and accessories<\/p>\n<\/li>\n

  • \n

    Tools<\/p>\n<\/li>\n

  • \n

    Flyers, printed matter and books<\/p>\n<\/li>\n

  • \n

    Materials and physical products you provide<\/p>\n<\/li>\n

  • \n

    Anything purchased, delivered and owned by the customer<\/p>\n<\/li>\n<\/ul>\n

    \ud83d\udccc On EU sales to businesses<\/h3>\n

    Does your client have a valid EU VAT number<\/strong>?<\/p>\n

    Then with goods:<\/p>\n

      \n
    • \n

      0% VAT on the invoice<\/p>\n<\/li>\n

    • \n

      Customer remits VAT in its own country<\/p>\n<\/li>\n

    • \n

      The rules of ICP delivery<\/strong> apply<\/p>\n

        \n
      • \n

        Netherlands \u2192 heading 3a<\/strong><\/p>\n<\/li>\n

      • \n

        Belgium \u2192 heading 46<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Notice:<\/strong> goods must actually cross the border.<\/p>\n

        \n

        \ud83e\uddf1 Service (SERVICE)<\/h1>\n

        A service is anything that is not physical. You provide knowledge, time, licenses or access - not a product that changes hands.<\/p>\n

        Examples of services:<\/p>\n

          \n
        • \n

          Software licenses and SaaS subscriptions.<\/p>\n<\/li>\n

        • \n

          Development and programming work (such as PERIFACT)<\/p>\n<\/li>\n

        • \n

          Web design, hosting and support<\/p>\n<\/li>\n

        • \n

          Photography<\/p>\n<\/li>\n

        • \n

          Coaching, consulting, training<\/p>\n<\/li>\n

        • \n

          Online services, digital downloads<\/p>\n<\/li>\n

        • \n

          Law, workshops, consulting<\/p>\n<\/li>\n

        • \n

          Maintenance services and remote assistance<\/p>\n<\/li>\n<\/ul>\n

          \ud83d\udccc On EU sales to businesses<\/h3>\n

          With a valid EU VAT number:<\/p>\n

            \n
          • \n

            0% VAT on the invoice<\/p>\n<\/li>\n

          • \n

            The VAT will be shifted to the buyer<\/strong><\/p>\n<\/li>\n

          • \n

            The rules of ICP services<\/strong> apply<\/p>\n

              \n
            • \n

              Netherlands \u2192 heading 3b<\/strong><\/p>\n<\/li>\n

            • \n

              Belgium \u2192 heading 47<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              Services do not have to cross the border - that is only for goods.<\/strong><\/p>\n

              \n

              \ud83c\udfaf How do you use the \u201cIs service\u201d checkbox in PERIFACT?<\/h1>\n
                \n
              • \n

                Bill your a service<\/strong>?
                \u2714 Finch Is service<\/strong> to
                \u2192 PERIFACT automatically processes it as a CPI service when regulated (3b \/ 47)<\/p>\n<\/li>\n

              • \n

                Bill your a good (delivery)<\/strong>?
                \u2714 Leave the box from<\/strong>
                \u2192 PERIFACT automatically processes it as an ICP delivery on international sales (3a \/ 46)<\/p>\n<\/li>\n<\/ul>\n

                \n

                \ud83d\ude80 Why is this important?<\/h1>\n

                Determines the difference between delivery and service:<\/p>\n

                  \n
                • \n

                  Whether your international invoice within the EU is a ICP delivery<\/strong> or ICP service<\/strong> is<\/p>\n<\/li>\n

                • \n

                  In which VAT section<\/strong> your revenue ends up<\/p>\n<\/li>\n

                • \n

                  What VAT rate applies<\/p>\n<\/li>\n

                • \n

                  Whether VAT should be transferred<\/p>\n<\/li>\n

                • \n

                  Whether goods are actually delivered or a remote service is<\/p>\n<\/li>\n<\/ul>\n

                  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.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"formats":[],"class_list":["post-235734","post","type-post","status-publish","format-standard","hentry","category-help"],"dsm_author":{"name":"PERIFACT Administrator","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/8de22c10ded195630d871461d3f2cee972bd784092b110c358657ffaa08b81ab?s=96&d=mm&r=g","archive_link":"https:\/\/www.factuur-software.nl\/en\/author\/emile\/","biodata":"Beheer PERIFACT factuur software"},"dsm_categories":[{"term_name":"help","term_id":24,"term_link":"https:\/\/www.factuur-software.nl\/en\/help\/"}],"dsm_attachment_categories":[],"dsm_featured_image":null,"dsm_comment_count":0,"_links":{"self":[{"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/posts\/235734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/comments?post=235734"}],"version-history":[{"count":3,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/posts\/235734\/revisions"}],"predecessor-version":[{"id":236494,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/posts\/235734\/revisions\/236494"}],"wp:attachment":[{"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/media?parent=235734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/categories?post=235734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/tags?post=235734"},{"taxonomy":"post_format","embeddable":true,"href":"https:\/\/www.factuur-software.nl\/en\/wp-json\/wp\/v2\/formats?post=235734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}