Guides
Practical guides on invoicing and VAT
Short, clear explanations of topics you run into as a Dutch business owner. Each guide lists the official sources and the date we last checked the content.
Small business scheme (KOR): what it is and who can join
The KOR is a VAT exemption for small businesses. Read the conditions, how to register and what it means for your invoices.
Read the guideVAT rates in the Netherlands: 21%, 9% and 0%
The Netherlands has three VAT rates. Learn which rate you charge and how to show it on your invoice.
Read the guideInvoice requirements: what must an invoice say?
The mandatory details on an invoice, the numbering rules and the deadline for invoicing.
Read the guideRecord keeping: how long must you keep invoices and records?
Seven years for your records, ten years in special cases, and rules for digital storage.
Read the guideReverse charge VAT: within the Netherlands and the EU
When you charge no VAT because it is shifted to your customer, and what you then put on the invoice.
Read the guidePayment reminders: payment terms, interest and collection costs
Payment terms, statutory interest and the rules for reminders to businesses and consumers.
Read the guide
The guides contain general information and are not tax or legal advice.