Dutch invoice requirements: what must be on your invoice?
Updated on 11 July 2026 · 7 min read
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. Here are all requirements as a check-off table, plus the simplified invoice, special cases like reverse-charged VAT and the KOR, and the mistakes that most often go wrong in practice.
The mandatory details: your checklist
Run every invoice past this table. If everything is there, you are fine.
| Mandatory element | Why it is required |
|---|---|
| Your full name and your client's | The legal or trade name as registered with the Chamber of Commerce |
| Your full address and your client's | The registered business address; a PO box alone is not enough |
| Your VAT identification number | Starts with NL, ends in B01 or higher; your client needs it for their VAT deduction |
| Your Chamber of Commerce number | Identifies your business unambiguously |
| The invoice date | Determines which VAT period the invoice falls in |
| A sequential invoice number | Makes your records verifiable: no gaps, no duplicates |
| Description of what you delivered | Nature and quantity: which service, how many hours, which goods |
| The delivery date or period | When the service was performed or the goods delivered |
| The amount excluding VAT, per VAT rate | Split per rate if you charge different rates |
| The VAT rate and VAT amount in euros | So client and tax authority can verify the VAT |
Invoice numbering: sequential, no gaps
Every invoice gets a unique number from a consecutive series. Multiple series are allowed, as long as each one runs consecutively. What is not allowed: skipping numbers or deleting a sent invoice. If an invoice is wrong, you correct it with a credit invoice and a new invoice; see creating a credit invoice.
The simplified invoice (up to € 100)
Invoices up to € 100 including VAT, and correction invoices referring to an earlier invoice, have lighter requirements: the invoice date, your name and address, a description of what you delivered and the VAT amount are enough. Note that the simplified invoice is not allowed for intra-EU supplies or distance sales.
Special cases
- Reverse-charged VAT. You put no VAT amount on the invoice but the text "btw verlegd" (VAT reverse-charged), plus your client's VAT identification number. This applies to subcontracting in construction and to business clients in other EU countries; see invoicing foreign clients. For intra-EU supplies both VAT numbers on the invoice also link it to your EC sales listing.
- Exempt services. For VAT-exempt work, such as much healthcare and education, you state no VAT; see invoicing without VAT.
- Small business scheme (KOR). Under the KOR you charge no VAT, and no VAT rate or amount may appear on your invoice. A note such as "exempt from VAT under the small business scheme" is good practice; more in the KOR guide.
Invoicing consumers versus businesses
The invoicing obligation applies to supplies to businesses and legal entities. For consumers you usually do not have to send an invoice (with exceptions, such as the car trade and intra-EU distance sales). If you do send one, which keeps your own records tidy, it is wise to follow the same requirements.
Common mistakes and their consequences
A gap in the numbering because a draft was deleted, a missing client VAT number with reverse-charged VAT, VAT charged while you are under the KOR (VAT you wrongly state, you owe), or a vague description like "various work". The consequences are real: a non-compliant invoice can cost your client their right to deduct VAT, and the tax authority can impose a fine for not meeting the invoicing obligations. Small slips can usually be corrected, but structural sloppiness is not worth the risk.
How long to keep invoices
Seven years, digitally or on paper; ten years for invoices related to real estate. Details are in how long to keep invoices.
The easy route
Finq automatically puts your details, a sequential invoice number and the correct VAT breakdown on every invoice, including reverse-charged VAT and the KOR, and stores everything safely online. Invoicing is free, without limits. See how invoicing works, or create a correct invoice without an account using the free invoice tool.