Invoicing
What a Dutch invoice must contain
Nine details make an invoice valid. Miss one and your client may not be able to deduct it — or pay it on time.
2 min read
In plain English
An invoice is a legal document, not just a payment request. Dutch rules list exactly what has to be on it, and both you and your client rely on that for your bookkeeping.
Numbering matters more than people expect: invoice numbers must run in an unbroken sequence, so gaps or duplicates are the first thing that raises questions.
If you take part in the KOR you still send invoices — you simply do not show VAT, and you note that the small business scheme applies.
1. Business name
Studio Meridian
As registered at the KVK
2. Address & numbers
Keizersgracht 12, 1015 CW Amsterdam
KVK 87654321 · BTW-id NL003456789B12
3. Invoice number
2026-014
Sequential, no gaps
4. Invoice date
12-03-2026
5. Customer details
Nordwind BV, Utrechtseweg 5, Utrecht
VAT number for business clients
9. Payment terms
Within 14 days
| 6. Description | 7. Amount | 8. VAT |
|---|---|---|
| Website design, 12 hours | € 1.200,00 | € 252,00 |
| Total due | € 1.452,00 | |
Taking part in the KOR? Leave the VAT lines out and note instead that the small business scheme applies. Every other field stays required.
Why it matters
- An incomplete invoice can cost your client their VAT deduction, and you the goodwill.
- Clear payment terms are what makes chasing a late payment straightforward.
- A tidy, sequential set of invoices is the backbone of your yearly figures.
When it applies
- For every sale to another business, always.
- Within a reasonable time after the work — normally by the 15th of the month after delivery.
- Kept for seven years, in the form you sent them.
A practical example
Numbering that survives an audit
Use a simple, unbroken pattern: 2026-001, 2026-002, 2026-003.
Never delete an invoice you already sent. If it was wrong, send a credit note and then a corrected invoice with the next number.
Common mistakes
- Skipping or reusing invoice numbers.
- Leaving out your KVK or VAT identification number.
- Showing only a total without splitting the amount and the VAT.
- No payment term, so "overdue" is impossible to define.
You may also want to learn about
- What is VAT (BTW)?The tax you add to your prices, collect from customers, and pass on to the tax office. It never belongs to you.Read the full topic
- What is the KOR?A scheme for small businesses under €20.000 turnover: you stop charging VAT, and you stop reclaiming it too.Read the full topic
- Deductible business expensesWhat counts as a business cost, what it actually saves you, and where the limits sit.Read the full topic
These explanations are simplified for clarity and are not tax advice. Rules change; check with the Belastingdienst or ask Ardel for a review.