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Dutch Invoice Requirements

Last updated: 2026-02-26

Sources:belastingdienst.nl belastingdienst.nl

Dutch Invoice Requirements

Last updated: 2026-02-26 | Sources: Belastingdienst — Factuureisen, Belastingdienst — Extra factuureisen

Mandatory Fields

Every invoice issued by a Dutch business must include the following fields, as specified by the Belastingdienst (Dutch Tax and Customs Administration):

  • Factuurdatum (invoice date)
  • Volgnummer (sequential invoice number) — must be unique and continuous
  • Full name and address of the supplier
  • Btw-identificatienummer (VAT identification number) of the supplier
  • Full name and address of the buyer
  • A clear description of the goods or services supplied
  • Quantity and nature of the goods delivered, or extent and nature of the services rendered
  • Datum van levering (date of supply/service) if different from the invoice date
  • Btw-tarief (VAT rate) applied per line item
  • Btw-bedrag (VAT amount)
  • Total amount excluding VAT
  • Total amount including VAT

Registration Numbers

Btw-identificatienummer (VAT identification number): Format NL + 9 digits + B + 2 check digits. Example: NL123456789B01. Must appear on all invoices issued by VAT-registered businesses.

KVK-nummer (Chamber of Commerce number): 8-digit registration number from the Kamer van Koophandel (KvK). Required on all business correspondence including invoices under the Handelsregisterwet (Trade Register Act).

VAT Rates

Rate Percentage Applies to
Algemeen tarief (standard rate) 21% Most goods and services
Verlaagd tarief (reduced rate) 9% Food, water, medicines, books, newspapers, hotels, cultural events, passenger transport
Nultarief (zero rate) 0% Intra-EU supplies to VAT-registered businesses, exports outside the EU

Intra-EU Invoices (Extra Requirements)

When supplying goods or services to VAT-registered businesses in other EU member states, the following additional requirements apply:

  • Both the supplier's and buyer's btw-identificatienummer (VAT ID) must appear on the invoice
  • The buyer's VAT ID must be verified via the VIES system
  • For zero-rated intra-EU supplies, the invoice must state: "Intracommunautaire levering" or reference Article 138 of the VAT Directive
  • For reverse charge services: "Btw verlegd" (VAT reverse charged)

Exemptions

Kleineondernemersregeling (KOR, small business scheme): Businesses with annual turnover below €20,000 can opt for VAT exemption under Article 25 of the Wet op de omzetbelasting 1968 (Turnover Tax Act). Businesses under the KOR regime:

  • Do not charge VAT on invoices
  • Cannot deduct input VAT
  • Must include the note: "Btw vrijgesteld op grond van artikel 25 Wet OB" on their invoices
  • Are not required to file VAT returns

Simplified Invoices

For transactions below €100, a simplified invoice is permitted. It must include:

  • Name and address of the supplier
  • Invoice date
  • Description of goods/services
  • VAT amount or the information needed to calculate it
  • A reference to the original invoice (for credit notes)

Retention Period

Invoices must be retained for 7 years (bewaarplicht) as part of the business administration. Digital storage is permitted provided the invoices remain legible and accessible.

Recent Updates

  • 2025-01-01: The KOR threshold remains at €20,000 annual turnover for the 2025/2026 tax year.
  • 2024-01-01: The reduced VAT rate of 9% continues to apply to the same categories of goods and services.
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