Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- A full Dutch VAT invoice should show the supplier's full legal name and address and the customer's full name and address. Use the address where the business is actually established, and include the supplier's VAT identification number.
- Give a unique invoice number and the date the invoice is issued. State the date of supply or advance payment if it differs from the invoice date and matters to the VAT period.
- Describe the goods or services and state quantity or extent. For each VAT rate or exemption, show unit prices excluding VAT, any discounts not already included, the taxable amount, the rate, VAT amount, and total payable. Use euros for the VAT amount and totals in accordance with the rules.
- Include the customer's VAT ID when required, such as for a reverse-charge transaction or qualifying intra-Community supply. Add the appropriate reverse-charge or exemption notation when the supplier does not charge Dutch VAT under a special rule.
- A simplified invoice can generally be used for amounts up to €100 including VAT and in certain situations. It has fewer identity details, but must still show enough information to identify the supplier, date, supply and VAT charged. Simplified invoicing is not available for all cross-border or reverse-charge situations.
Tax notes
Invoice businesses and non-business legal persons, with exceptions for consumers and some special supplies. A qualifying invoice is normally due by the 15th day of the month after supply.
The KOR small-business scheme, exemptions, reverse charge, margin arrangements and EU trade change whether VAT is charged and which identifiers or wording are required. Do not show VAT as collected when none is due.
Electronic invoices require customer agreement and controls for authenticity, integrity and legibility. A PDF emailed to a customer is digital, but not necessarily structured e-invoicing.
Electronic invoicing
There is no general private-sector Dutch B2B requirement for suppliers to send structured e-invoices or customers to accept them. The customer must agree to accept an e-invoice under the general VAT guidance. Suppliers to the Dutch central government must send e-invoices, and public contracting authorities must be able to receive and process them; local bodies may also require this in procurement conditions. Check the tender or contract for the accepted portal, format and reference identifiers.
Record retention
Keep invoices for at least seven years. Immovable-property invoices and some OSS or import-scheme records generally have ten-year periods. Preserve digital invoices in their digital form and make them readable and retrievable.
Important cautions
- Cross-border place-of-supply, rate and reverse-charge questions require transaction-specific VAT analysis. Public procurement may specify a portal or format.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- Dutch Tax Administration: Invoice requirements
- Dutch Tax Administration: Who must issue an invoice?
- Business.gov.nl: Invoice requirements
- Dutch Tax Administration: Keeping invoices
Reviewed against the references above on .