VAT and taxes

This article answers questions such as:

VAT is separate from income tax. As an independent freelancer, you are responsible for determining the correct VAT treatment of your invoices and for handling any applicable taxes and statutory contributions.

VAT (Value Added Tax) is a tax that may apply when providing services to a business. Whether VAT needs to be added depends on your country, VAT registration status and local regulations.

All compensation amounts agreed with Singa are stated excluding VAT.

Whether VAT should be added depends on your country of registration, VAT status and local tax regulations.

If you are required to charge VAT according to your local rules, please add VAT on top of the agreed EUR rate.

If VAT does not apply, invoice only the agreed amount without VAT.

If you are based in Finland, this is a domestic supply and reverse charge does not apply. If you are VAT-registered, add 25.5% VAT to your invoice as normal. If you are not VAT-registered (e.g. under the small business exemption), invoice without VAT and include a note such as "Ei arvonlisäverovelvollinen" or equivalent wording explaining why no VAT is charged.

Singa is VAT-registered in Finland (EU). Under EU VAT rules (reverse charge), you should invoice without VAT. Include the note "Reverse charge" and Singa's VAT ID on your invoice as well as your own VAT ID (not personal tax ID).

The reverse charge applies based on Singa's VAT registration so you should invoice without VAT. Check with your local accountant if your country has any additional domestic obligations for small suppliers. Without valid VAT ID you still need to add your company ID or registration number on the invoice (not personal tax ID).

If you are based outside the EU, you generally do not need to add Finnish VAT or include a reverse charge note. However, local VAT, sales tax, registration or reporting requirements may apply in your country.

Please follow your local regulations and include your company ID or registration number on the invoice where applicable. If you are unsure, check with your local accountant or tax authority.

If you’re based in the US, you don’t need to reference the EU VAT Directive or reverse charge. Simply issue the invoice without VAT and without any VAT-related notes.

If you invoice through an invoicing service, the invoicing service is responsible for applying the correct VAT treatment. Depending on how the service operates and where it is registered, it may add VAT on top of the agreed compensation even if you are not personally VAT-registered.
Please ensure that the invoice follows the applicable VAT rules, for example, reverse charge may apply to cross-border B2B invoices within the EU. If you are unsure, check directly with your invoicing service before submitting the invoice.

Unfortunately, Singa cannot provide country-specific tax advice.

If you are unsure about VAT, invoicing requirements or tax treatment, please contact your local tax authority, accountant or invoicing service provider.