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Supplier is co-contractor

TM
2022-02-10

Question

Dear Sir/Madam,

As a goldsmith, I occasionally sell scrap gold to a company. The company sends me a purchase invoice on which they reverse charge the VAT (in accordance with Royal Decree No. 1, Art. 20bis). I have not issued an invoice myself.

How should I enter this type of invoice? If I acknowledge it correctly, it should be entered in Schedule 87 from the vAT declaration and not in Schedule 45.

Thank you in advance.

I have now viewed the invoice more closely. I was wrong. It should be entered in Grid 45, as described in detail. I was particularly confused because the term 'co-contractor' is used in the construction sector.

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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