My client is in another country. Can I still send an invoice?
If your client's business is outside of the European Union (EU), but you're a freelancer operating in an EU country, you do not need to include VAT in your quotes. Leave it as 0%.
If your client's business is within the European Union (EU), and you're a freelancer operating in an EU country (even if it's different than that of your client), please be sure to ask your client to add their intra-community VAT number to their Malt account (via the "Company Settings" dropdown).
If your client does not have an EU VAT number, you will need to include the applicable VAT rate based on your customer's country of residence. If your business is not subject to VAT, then you can leave it at 0%.
If your client has an EU VAT number, you will need to include the applicable VAT rate as defined by your business's legal status within your country of residence. If your business is not subject to VAT, then you can leave it at 0%.
What if my client doesn't have an intra-community VAT number?
If your client does NOT have an intra-community VAT number for any reason, then you must apply the applicable VAT rate of the client's country of residence to your quotes. This is required whenever entering into a business contract based on the dematerialized services framework.
Here are the VAT rates of many European countries:
🇫🇷 France 20%
🇩🇪 Germany 19%
🇦🇹 Austria 20%
🇧🇪 Belgium 21%
🇪🇸 Spain 21%
🇮🇪 Ireland 23%
🇮🇹 Italy 22%
🇳🇱 Netherlands 21%
🇬🇧 United Kingdom 20%