What must a Dutch invoice contain? The mandatory details

An invoice is more than an amount and a bank account number. The Dutch tax office (Belastingdienst) sets requirements for what an invoice must contain. If a mandatory detail is missing, the invoice is formally invalid and your client may not be able to deduct the VAT. Here is the full checklist.

The mandatory invoice details

A regular business-to-business invoice contains all of these:

Your full company name and your client’s, as registered with the Chamber of Commerce (KVK).
The full address of both you and your client (a PO box alone is not enough).
Your VAT identification number.
Your KVK number.
The invoice date.
A unique, sequential invoice number.
The date on which you delivered the goods or services.
A description of the goods or services delivered, and the quantity.
The amount excluding VAT, split per VAT rate.
The VAT rate applied and the VAT amount.

Item by item

Invoice number

The invoice number must be unique and sequential. You cannot skip numbers or reuse one. Many businesses run a series per year, for example 2026-001, 2026-002. Read more in The invoice number: rules and examples.

Splitting VAT per rate

If you sell products or services at different VAT rates on the same invoice, you must show the amount excluding VAT and the VAT amount for each rate separately. How the rates work is explained in Calculating VAT: 21%, 9% and 0%.

Delivery date

Besides the invoice date, state when the delivery or service took place. Often that is the same month, but with prepayment or later delivery it can differ.

Special situations

Small businesses scheme (KOR): if you take part in the KOR you charge no VAT. State on the invoice that the supply is exempt from VAT under the KOR.
Reverse charge: if you supply a business in another EU country, or the reverse charge applies for another reason, state “btw verlegd” (VAT reverse-charged) and your client’s VAT number.
Invoicing a private individual: the requirements for consumers are lighter, but a tidy invoice with your details, a description and the VAT amount is always a good idea.

Getting it right faster

With factuurmaken you fill in these details in a clean layout and the VAT is calculated per rate automatically. You see a live preview and download the PDF straight away.