Dutch invoice requirements: what must be on your invoice?

The Dutch Tax Administration has clear requirements for what an invoice must contain. Miss something and it can mean a fine for you and lost VAT deduction for your client. Fortunately the list is manageable. These are the requirements, plus the exceptions freelancers should know.

The mandatory details on every invoice

• Your full name and your client's. The legal or trade name as registered with the Chamber of Commerce; a PO box alone is not enough.
• Your full address and your client's. The registered business address, not just a PO box.
• Your VAT identification number. The number starting with NL and ending in B01 or higher.
• Your Chamber of Commerce number.
• The invoice date.
• A sequential invoice number. Every invoice gets a unique, consecutive number without gaps. Multiple series are allowed, as long as each one runs consecutively.
• What you delivered. A description of the nature and quantity: which service, how many hours, which period.
• The delivery date or period. When the service was performed or the goods were delivered.
• The amount excluding VAT, per VAT rate. If you charge different rates, split the amounts.
• The VAT rate and the VAT amount. The percentage and the amount in euros, per rate.

Special situations

Reverse-charged VAT

If you reverse-charge VAT to your client, for example as a subcontractor or for business clients in another EU country, you put no VAT amount on the invoice but the text "btw verlegd" (VAT reverse-charged), plus your client's VAT identification number.

Small business scheme (KOR)

If you participate in the KOR, you do not charge VAT and no VAT may appear on your invoice. You can still send invoices, just without a VAT rate and VAT amount.

Simplified invoice

Invoices up to 100 euros (including VAT) and correction invoices have lighter requirements: the invoice date, your name and address, what you delivered and the VAT amount are enough. Rarely relevant for freelance invoices, but good to know it exists.

How long do you need to keep invoices?

Seven years, digitally or on paper. Invoices related to real estate must be kept for ten years. Make sure your administration lives somewhere that survives a broken laptop.

The easy route

You can check every invoice against this list by hand, or use an invoicing tool that simply gets it right. Finq automatically puts your details, a sequential invoice number and the correct VAT breakdown on every invoice, and stores everything safely online. Invoicing is free, without limits.

Want your invoices to meet these requirements automatically? See how invoicing works in Finq.