Invoice requirements: what must an invoice say?

Mandatory details

According to the Dutch Tax Administration, your invoice must in any case show the following:

• Your full name and your customer’s full name.
• Your full address and your customer’s full address.
• Your VAT identification number.
• Your KVK number, if you are registered with the Chamber of Commerce.
• The date on which the invoice was issued.
• An invoice number.
• For goods: what goods you supplied and how many. For services: what services you supplied and their scope.
• The date on which the goods or services were supplied, or the date of an advance payment.
• The amount you charge, excluding VAT.
• The VAT rate that applies.
• The VAT amount.

Numbering

Invoices must be numbered in sequence and each number may be used only once. According to Ondernemersplein, your customer has no right to deduct the VAT on an incorrectly numbered invoice, so correct numbering errors.

You can try out a number format with our invoice number generator.

What is the deadline for invoicing?

According to Ondernemersplein, you must send your invoice no later than the 15th day of the month following the month in which you made the supply.

Special situations

Adjusted or extra rules apply to invoices of up to € 100 including VAT and to doing business abroad. The details are on the Tax Administration pages.

• Small business scheme: you show no VAT and state that an exemption applies.
• Reverse charge: you charge no VAT, put ‘btw verlegd’ (VAT reverse-charged) on the invoice and state your customer’s VAT identification number, plus the amount per VAT rate as it would apply without the reverse charge.
• Services to a business in another EU country: here too you put ‘btw verlegd’ and the customer’s VAT identification number on the invoice.

Invoicing digitally

A PDF invoice that you send by email is called digital invoicing. An e-invoice goes from your system directly to your customer’s system, and your customer is not obliged to accept an e-invoice.

If you invoice the Dutch central government you must send an e-invoice: a PDF is not enough.

How FactuurPro helps

FactuurPro puts your business details, sequential numbering, VAT breakdown and payment details on your invoice. You remain responsible for the accuracy of the content, such as the supply date and the description.