> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.chefmaison.com/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# I am an individual without a registered business

This is a very common situation among chefs on ChefMaison. Here's the correct procedure, on both sides of the invoice.
## On your own items (the VAT you set on your menu, travel costs, etc.)
As an individual without a business registration, you generally aren't legally able to charge VAT on your invoices — VAT can normally only be charged by a registered, VAT-liable business. In practice, this usually means your items should be set at **0% VAT**, since you're not registered to charge it. This isn't a ChefMaison rule — it follows from your own legal status as an individual, so if you're ever unsure, your accountant or local tax authority can confirm exactly how your country treats this.
## On commission (what ChefMaison charges you)
Because you don't have a valid VAT number, ChefMaison has to account for VAT on the commission we collect from you ourselves — so the higher, combined commission rate applies (commission + VAT built in) rather than the lower rate available to registered businesses. In most EU countries (outside the Netherlands and Italy), this is the difference between 15% (with a valid VAT number) and 18.15% (without one).
## What you should NOT do
Don't toggle yourself as "tax exempt" in an attempt to get the lower commission rate, or just because your items are at 0% VAT. The commission rate is only determined by whether you have a **valid, verified VAT number** on file — not by any exemption toggle, and not by what VAT rate you've set on your own items.
## If your situation changes
If you later register a business and obtain a VAT number, simply update it in your Business & Tax info — your commission rate will move to the lower bracket automatically once it's verified.
## One more thing to keep in mind
Even without charging VAT, you're still generally responsible for reporting and paying tax on your own income as an individual — that part is entirely separate from ChefMaison and depends on your country's rules for self-employed or individual earners. We'd always recommend checking with an accountant to make sure you're set up correctly from the start.
> 💡 If you're unsure, check with your accountant first — we can explain how the platform and commission work, but we can't advise on your personal tax situation.