The partner invoices the end customer directly. The applicable VAT rate depends on the partner’s local tax regulations and the customer’s location.
VONQ invoices the partner for the media spend (plus VAT if applicable). The partner can reclaim this VAT if they are VAT registered and entitled to a deduction.
The partner remains responsible for charging, collecting, and remitting VAT on the invoices they issue to their customers.
In case VONQ handles Payments
VONQ invoices the end customer directly and applies VAT according to VONQ’s local tax obligations and the customer’s location (e.g., Netherlands VAT if invoiced from VONQ’s Dutch entity, or reverse charge if applicable for EU B2B customers).
The partner does not invoice the end customer in this model. Instead, the partner invoices VONQ for their profit share. VAT may be applicable on that invoice, depending on the partner’s location and tax rules (e.g., reverse charge within the EU).