As a researcher you might want to save time creating and handling invoices for your services. To ease this process, you can let Intigriti generate your invoices.
When should I enable invoice generation?
If you are a researcher who needs to declare payouts on the Intigriti platform as taxable income, then you have two options:
You can create your own invoice and send it to us, after which we will pay the invoice using the banking details provided. See the payout methods article for the full process.
Or by enabling invoice generation (self-billing), each payout automatically generates an invoice for your accounting.
Whether you need to report your income depends on the country or region you live in, an income threshold, the regularity, or the amounts of your payouts.
If you don't know the answer to this question, consult an accountant or tax professional. Always strive to comply with local tax laws.
How do I enable invoice generation?
Under Preferences > Payment info, you can indicate your preferred payment method. For payout methods wire transfer, PayPal, and Payoneer, you can answer the additional question: "I need invoices generated by Intigriti (self-billing)". By answering yes, you accept that Intigriti will automatically generate an invoice for each payout on your behalf and that you agree to the self-billing terms and conditions.
When answering yes, the following questions become available:
I have a company
I have a company
By indicating no, you choose to be billed as a person in your country of residence. The address and country provided under Settings > Personal > General info will be used for the generation of invoices and credit notes.
💡If your country of residence changes, please contact Intigriti support as your address information should be correct on any invoices or credit notes.
By indicating yes, you choose to be billed as a company. You'll be required to fill out additional information such as company name, company address, and country.
VAT or other tax identification number
VAT or other tax identification number
If you have a registered VAT number or any other number used for tax identification purposes, you can fill that in here. It'll be used on the invoices.
For researchers that have set their country of residence or company's country to Belgium, this field is required. As a taxable entity in Belgium, it's mandatory to have a VAT number.
Taxation rate (21% VAT / 0% VAT)
Taxation rate (21% VAT / 0% VAT)
For all researchers located outside of Belgium, this field is not applicable and won't be shown. Any generated invoices will always be taxed at 0% VAT with the mention of "reverse charge".
For researchers that have set their country of residence or company's country to Belgium, this field is required. This field represents the VAT percentage that will be used on any invoices. Some examples of potential Belgian researcher situations:
A taxable person living in Belgium, subject to 0% VAT
A taxable person living in Belgium, subject to 0% VAT
The researcher has a sole trader/proprietorship (NL: "eenmanszaak", FR: "entreprise individuelle") as a natural person and is thus taxable through their personal taxes. They are not subject to VAT because they have requested an exemption through article 44 (NL: "vrijstellingsregeling voor kleine ondernemingen", FR: "régime de franchise de la taxe"). This means that the researcher assumes they will bill less than €25,000 as earnings on the year. Note that this is not limited to earnings on the Intigriti platform.
A taxable person living in Belgium, subject to 21% VAT
A taxable person living in Belgium, subject to 21% VAT
The researcher has a sole trader/proprietorship (NL: "eenmanszaak", FR: "entreprise individuelle") as a natural person and is thus taxable through their personal taxes. They are subject to 21% VAT. This means that the researcher assumes they will bill more than €25,000 as earnings on the year. Note that this is not limited to earnings on the Intigriti platform.
A Belgian company, subject to 0% VAT
A Belgian company, subject to 0% VAT
The researcher has a company (for example a "BV") and is taxable through corporation tax (NL: "vennootschapsbelasting", FR: "impôt sur les sociétés"). They are not subject to VAT because they have requested an exemption through article 44 (NL: "vrijstellingsregeling voor kleine ondernemingen", FR: "régime de franchise de la taxe"). This means that the researcher assumes they will bill less than €25,000 as earnings on the year. Note that this is not limited to earnings on the Intigriti platform.
A Belgian company, subject to 21% VAT
A Belgian company, subject to 21% VAT
The researcher has a company (for example a "BV") and is taxable through corporation tax (NL: "vennootschapsbelasting", FR: "impôt sur les sociétés"). They are subject to 21% VAT. This means that the researcher assumes they will bill more than €25,000 as earnings on the year. Note that this is not limited to earnings on the Intigriti platform.
What happens with this data?
This information is needed to correctly generate invoices for you (or your accountant) to process.
Secondly, as a researcher, you are supplying your hacking ingenuity as a service to the Intigriti platform. If your activity is rewarded with bounties or bonuses, Intigriti is legally required to report the payouts and their VAT amounts in the Belgian VAT reporting.
Where can I find my invoices and credit notes?
When you enable invoice generation, each payout you receive will create a separate invoice. All invoices and credit notes can be found under Payouts > Invoices. You can download the PDFs individually or in bulk as a .zip file.