Important - please read! Please note that this article applies only to job boards based in EU countries.
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Calculation
The VAT calculation is based on multiple fields from the billing address (country, zip code and VAT ID) and the home country of the job board. The tax is calculated when users save or update the billing information at the checkout.
Below find a matrix that explains the VAT logic applied in Jobiqo:
Client is based in | VAT ID provided | No VAT ID provided |
Home country |
VAT is charged |
VAT is charged |
Outside of the home country |
0% VAT is charged due to reverse-charge |
Not possible in self-service. Text with more information is shown. |
The VAT rate itself depends on the country the job board is from, e.g. for an Austrian job board this would be 20%. See the standard taxes at the bottom of the documentation
Examples:
- An Austrian company purchases a job on an Austrian-based job board. The Austrian VAT applies (20%), independently if the buyer provided a VAT ID.
- A company from outside of Austria purchases a job on an Austrian-based job board.
- If the buyer provides a VAT ID, reverse-charge applies (0% VAT).
- If the buyer does not provide any VAT ID: Not possible to purchase products in self-service.
Reverse-Charge
When reverse-charge is applied, the VAT is removed completely (0%). Reverse-charge is applied to the order only if the buyer is from a country that is outside the job board's operating country and added a VAT ID to the billing address (which means the buyer is from a VAT System country, too).
Buyers from outside VAT-System countries
If the job board operates from inside a VAT System country (EU countries) but the buyer is outside of these countries and cannot provide any VAT ID, Jobiqo does not allow self-service. Instead, the system displays a message to the user to contact the job board directly.
Standard tax per country
In other scenarios, when there is no exact information provided to apply the reverse charge (0%), the standard tax is applied.
Country | Standard VAT Rate (%) |
Austria (AT) | 20 |
Belgium (BE) | 21 |
Bulgaria (BG) | 20 |
Croatia (HR) | 25 |
Cyprus (CY) | 19 |
Czech Republic (CZ) | 21 |
Denmark (DK) | 25 |
Estonia (EE) | 20 |
Finland (FI) | 24 |
France (FR) | 20 |
Germany (DE) | 19 |
Greece (GR) | 24 |
Greek Islands (Leros, Lesbos, Kos, Samos, Chios) | 17 |
Hungary (HU) | 27 |
Ireland (IE) | 23 |
Italy (IT) | 22 |
Latvia (LV) | 21 |
Lithuania (LT) | 21 |
Luxembourg (LU) | 17 |
Malta (MT) | 18 |
Netherlands (NL) | 21 |
Poland (PL) | 23 |
Portugal (PT) without Azores / Madeira | 23 |
Portugal (Azores) |
18 |
Portugal (Madeira) | 22 |
Romania (RO) | 19 |
Slovakia (SK) | 20 |
Slovenia (SI) | 22 |
Spain (ES) | 21 |
Sweden (SE) | 25 |
United Kingdom (UK) | 20 |
Switzerland (CH) | 7,7 |