Dutch invoice requirements: the checklist for expats and new businesses
The Dutch tax office (Belastingdienst) does not prescribe a layout, a language or a piece of software for invoices. It prescribes what has to be on them, how they are numbered and how long you keep them. This is the complete list, in the order you meet it, with the terms you will see on Dutch forms in brackets.
Mandatory details on every invoice
- Your full name and address as registered with the Chamber of Commerce (KVK), plus your KVK number.
- Your VAT identification number (btw-identificatienummer or btw-id): NL, nine digits, B and two digits, for example NL000000000B01. Not the older omzetbelastingnummer, which you use only in contact with the tax office itself.
- Your client’s name and address. For a business client in another EU country, also their VAT number.
- A unique, sequential invoice number (factuurnummer). One series, no gaps, no duplicates; see the invoice number rules.
- The invoice date (factuurdatum), and the date of delivery or of the service if it differs.
- A description of what you delivered: what, how much, and when.
- The amount excluding VAT per VAT rate, the VAT rate applied, the VAT amount, and the total. If you invoice in another currency, the VAT amount must also be shown in euros.
- The mandatory sentence when it applies: “btw verlegd” (VAT reverse charged) for business clients in other EU countries, or the wording for the small business scheme (KOR) if you are exempt.
Optional but wise: a payment term (14 or 30 days is common), your IBAN, and a payment reference. See what has to be on an invoice for the Dutch-language version of this list.
The VAT rates
| Rate | Applies to |
|---|---|
| 21% | The standard rate: most services and goods, including consulting, design, software, coaching |
| 9% | A fixed list: food, books, medicines, some repairs, hairdressers, hospitality |
| 0% | Exports outside the EU and intra-EU supplies of goods to VAT-registered businesses |
| Reverse charged | Services to VAT-registered businesses in other EU countries: no Dutch VAT, their VAT number on the invoice, reported in your ICP return |
| Exempt | Specific professions (medical care, education under conditions) and anyone using the KOR scheme |
Read invoicing clients outside the Netherlands before your first foreign invoice, and invoicing a client in Belgium if that is where they are.
The small business scheme (KOR)
If your turnover stays under the annual threshold you can opt into the KOR: you charge no VAT, file no VAT returns, and reclaim no VAT on your costs. It suits people with private clients and few expenses; it hurts anyone with business clients (who could reclaim the VAT anyway) or large purchases. Once in, you stay in for at least three years. Read the KOR guide.
Numbering, correcting and cancelling
- Never edit an invoice that has been sent. Issue a credit note (creditfactuur) that reverses it, then a new invoice.
- Never reuse or skip a number. If your software hands out numbers only when an invoice is finalised, a deleted draft leaves no gap.
- Start a new year with a new series if you like (2026-001), but the series still has to be unbroken.
Keeping invoices
You keep every sales and purchase invoice for seven years, in a form that can be read and checked. PDFs in a folder are fine; so is a tool that stores them. If you invoiced in English, the tax office may ask for a translation of specific invoices.
Returns and deadlines
- VAT return (btw-aangifte): usually per quarter, due one month after the quarter ends, even when there is nothing to report.
- ICP return (opgaaf ICP): only for quarters in which you invoiced reverse-charged services or goods to EU businesses.
- Income tax (inkomstenbelasting): once a year, over your profit. See income tax for freelancers.
The mistakes the tax office notices first
- A gap or duplicate in the invoice numbers.
- VAT charged to an EU business client instead of reverse charged, or reverse charged without their VAT number.
- VAT rounded per line instead of per rate over the subtotal, so the totals do not add up to the cent.
- The old tax number on the invoice instead of the btw-id.
- No mention of the KOR while charging no VAT.
Doing it without a Dutch bookkeeping suite
You do not need bookkeeping software to send valid invoices; you need invoices that pass the list above and someone who files the returns. In factuurmaken you type straight into the invoice, in English, and the KVK number, VAT id, sequential number, rates and mandatory wording are placed for you. A one-off invoice needs no account and costs €0.50 for the clean PDF; a plan adds saved clients, reminders and a free account for your Dutch accountant to read along.