Invoice requirements in the Netherlands
5 min read
An invoice that misses a mandatory element can cost your client their input VAT deduction and can cost you a correction. The list is short, so build it into a template once.
Mandatory elements
Every B2B invoice must show:
- Your full trade name, address and KVK number.
- Your btw-identificatienummer (the NL…B01 style ID, not your internal tax number).
- Your client's name and address, and their VAT number for reverse-charged EU supplies.
- The invoice date and a sequential invoice number.
- The date the goods or services were supplied.
- A clear description and quantity of what you delivered.
- The amount excluding VAT, the VAT rate, the VAT amount and the total.
Numbering
Numbers must be sequential with no gaps. Year-prefixed running numbers (2026-001, 2026-002) are the easiest to defend. If you void an invoice, do not delete it — issue a credit note referencing the original number.
Special wording
Reverse charge within the EU: state "VAT reverse-charged" (btw verlegd) and your client's VAT number, and charge 0%. Under the KOR: no VAT and a line explaining the small business scheme applies. Exempt services: mention the exemption. Sales to consumers under €100 including VAT may use a simplified invoice, but the full version is rarely more work.
Timing and retention
Issue the invoice by the fifteenth day of the month following delivery. Keep a copy of every invoice you send and receive for seven years — ten for anything relating to immovable property. A PDF in a structured folder is enough; the original must remain unaltered.