Which industries belong to the 0% VAT rate?

Certain industries fall under the 0% VAT rate. So if you are invoicing for the following works, you can choose a 0% VAT rate for your invoice.

Transfer of copyright

Mark the invoice with a clear indication of which/what type of copyright transfer is involved. The work must be your own work, i.e. you cannot pass on copyright acquired in other ways.

The assignment of copyright applies to, for example, an article, a composition, an illustration or a work of fiction. It is not possible to apply the assignment to the advertising piece, its part or the photograph.

Performance

VAT is not paid on the remuneration of a performing artist or other public performer and athlete.

If you are invoicing the artist's fee for, for example, performing, please remember to note the following carefully on the invoice:

• The date of the performance or the day when the work or gig is done,
• What kind of performance you bill for (merely "gig" or "performance" is not a sufficient description of the work),
• Venue (name or address of the venue. Note: The customer's home is not sufficient).

Work targeting watercraft

The tax is not paid on the performance of work on a tax-exempt water vessel and on goods removed from such a vessel for repair, as well as on the sale of goods used for work and installed on the vessel in connection with the work. In order to be able to use the reduced VAT rate, the maximum length of the watercraft's hull must be at least 10 meters and the structure of the vessel must not be mainly intended for pleasure or sports use.

Building a tax-free watercraft at a shipyard is tax-free. Exemption from tax only applies to concrete work performed physically on the vessel.

Indicate exactly what work you have done on your invoice, as well as the name of the vessel and the shipyard.

Work that is done in a factory or workshop outside the shipyard area is taxable.

International ship work

The sale of a service on board a watercraft or aircraft in professional international traffic to travelers abroad, as well as the sale of a service for the immediate needs of such a watercraft or its cargo, is tax-free.

The service must be sold directly to the ship owner or shipping company. Such services include, for example, loading a watercraft, stage manager on a watercraft, and restaurant and beauty care services sold to people traveling abroad on a watercraft.

Please indicate exactly what work you have done and the name of the vessel on your invoice.

Please note that when invoicing VAT-free work, the expense reimbursements related to the invoice are also marked as VAT-free.

Do you need more information about different VAT rates? Read more in this article.