What must a Dutch invoice contain? Requirements explained

The mandatory details

The requirements are set out in Dutch VAT law and explained by the Dutch Tax Authority (Belastingdienst). An ordinary invoice to another business generally shows the following:

• your full name and your client's, and both full addresses (a PO box alone is not enough)
• your VAT identification number, which starts with NL
• your KvK number (Chamber of Commerce), if you are registered
• the invoice date
• an invoice number from a continuous series, never used twice
• the quantity and nature of the goods, or the extent and nature of the services
• the date of delivery or of the service, or the date you received a deposit
• the amount excluding VAT, per VAT rate, with a breakdown per rate if several apply
• the VAT rate applied and the VAT amount

For an invoice with a low total, lighter requirements generally apply. Check on belastingdienst.nl what the current limit is and which details may then be left out. Invoices to clients abroad come with extra requirements, see the guide on invoicing clients abroad.

An example with figures

An invented invoice from Studio Voorbeeld to Bakkerij De Korenaar, invoice number 2026-0042, invoice date 15 October 2026:

• Website maintenance October 2026, delivered in October: € 120.00
• Building an extra page, 4 hours at € 85.00: € 340.00
• Total excluding VAT: € 460.00
• VAT at 21 per cent: € 96.60
• Total payable: € 556.60, by 14 November 2026

At the top are the full details of both parties and the sender's VAT and KvK numbers. At the bottom are the bank account number with the account holder's name and the payment terms.

Special situations

Reverse charge

If the VAT has been shifted to your client, for example for services to a business in another EU country, you do not charge VAT yourself. The invoice generally carries the wording for reverse charge (on a Dutch invoice: btw verlegd), with your own VAT number and your client's.

Deposit, final invoice and credit note

For a deposit you issue a separate invoice. On the final invoice you show what has already been invoiced and what remains to be paid. If you need to correct an invoice that has already been sent, issue a credit note instead of changing the old invoice.

Small business scheme

If you use the Dutch small business scheme (KOR), you do not charge VAT. Which statements then belong on your invoice is something to check with the Dutch Tax Authority. More on this scheme is in the guide on preparing your VAT return.

Invoice number, payment term and payment details

A good invoice number is unique and continuous. Many businesses use the year and a sequence number, such as 2026-0042, or the date with a sequence number. Choose a format and stick to it. A gap in the series can be explained, for example a number that belonged to a draft. A duplicate number cannot.

The payment term is not a mandatory part of the invoice, but do include it. Between businesses in the Netherlands, 30 days generally applies if nothing else was agreed. With a final payment date, your client knows exactly when to pay and you know when to send a reminder. Add the bank account number, the account holder's name and a payment reference. For late payment the statutory commercial interest rate may apply. You will find the current percentage on rijksoverheid.nl.

How long to keep an invoice

The Dutch Tax Authority generally asks you to keep your records for 7 years. A longer period of 10 years applies to data on immovable property and under some schemes for sales within the EU. The period may also start later if a piece of data is still current, for example with a long-running contract. Check the current rules or ask your accountant.

Keep your invoices so that you can find them and show them: readable, complete and unchanged. See also archiving and the explanation of retention periods.

Common mistakes

• An invoice number that is missing, duplicated or has unexplained gaps.
• A trade name without the legal name, or a PO box as the only address.
• The client's VAT number missing when the VAT is reverse charged.
• One total without a VAT breakdown per rate.
• Changing a sent invoice afterwards instead of issuing a credit note.
• No delivery date or period on services that run over several months.

Checklist before you send

• Are the names and full addresses of you and your client correct?
• Are your VAT number and KvK number on it?
• Is the invoice number unique and does it fit your series?
• Are the date, delivery and description on it?
• Are the amount, rate and VAT per rate clear?
• Are the account number, the account holder's name and the final payment date on it?
• In a special case (reverse charge, deposit), is the right statement there?

Frequently asked questions