Hi. I am currently paid 275 euros for a radio show that I am producing for a company. Which vat rate do I have to fill in the invoice? Is the amount low enough for a 0% rate? Thank you!
Important to know is whether you are producing the show only once or as part of your own business or freelance activities. If this is just a one time only activity you can send an invoice without VAT. But if the production is part of other self employed activities you will indeed have to charge VAT.
The standard VAT rate of 21% is applicable. The amount of the invoice is irrelevant for the determination of the VAT rate. But if the total amount of VAT which you have to pay to the tax authorities in a calendar year (VAT on outgoing invoices minus VAT on your expenses) is below € 1,345 you can claim an exemption to pay this amount. If the VAT amount stays between € 1,345 and € 1,883 you can receive a discount on the VAT amount. If the total VAT amount in a year stays below € 1,345 you can also choose not to charge the VAT to your client(s) at all. This scheme is known as the "kleine ondernemersregeling".