Invoice requirements Netherlands: what to put on an invoice
Short answer
An invoice shows at least a unique, sequential invoice number, the invoice date, your name, address, KvK number and VAT ID, your client's name and address, what you supplied and when, the amount excluding VAT, the VAT rate and the VAT amount. Send the invoice no later than the 15th of the month after supply. With reverse charge or the KOR you charge no VAT, but you add a statement.
What must be on an invoice?
If you send an invoice to another business, it must meet the requirements of the Tax and Customs Administration (Belastingdienst). Your client needs that invoice to deduct the VAT. If something is missing, the Tax and Customs Administration can refuse that deduction.
| Detail | Explanation |
|---|---|
| Invoice number | Unique and sequential, with no gaps. For example 2026-001, 2026-002. |
| Invoice date | The date you issue the invoice. |
| Your name and address | The full name of your business and the address. |
| Your client's name and address | Also in full, as registered. |
| Your VAT ID | The VAT identification number (btw-identificatienummer) starting with NL. Not your turnover tax number (omzetbelastingnummer). |
| Your KvK number | If you are registered with the KvK. |
| Description | Which goods or services, and how many. |
| Supply date | When you supplied, or the date of an advance payment. |
| Amount excluding VAT | Separately per VAT rate. |
| VAT rate | For example 21% or 9%. |
| VAT amount | The VAT amount, per rate. |
If you supply at two rates on one invoice, list the amounts per rate below each other. Your client can then see which part falls under which rate.
What does a sample invoice look like?
Mark is a web developer. In September he works 20 hours for a client, at €75 an hour. His invoice looks like this:
| Part | Content |
|---|---|
| Invoice number | 2026-047 |
| Invoice date | 3 October 2026 |
| From | Mark Visser Webwerk, Stationsweg 12, 3811 AB Amersfoort |
| KvK number and VAT ID | KvK 12345678, NL001234567B01 (example) |
| To | Bakkerij De Korenaar, Markt 4, 3811 CD Amersfoort |
| Description | Website maintenance, 20 hours at €75.00 |
| Supply date | September 2026 |
| Amount excluding VAT | €1,500.00 |
| VAT 21% | €315.00 |
| Total due | €1,815.00 |
Also state the term within which your client must pay and to which account number. That is not required for VAT, but it helps you get paid on time. Read more about payment terms and reminders.
What do you put on an invoice with reverse charge?
Sometimes your client pays the VAT instead of you. That is called reverse charge (btw verlegd). You charge no VAT then, but you put 'reverse charge' on the invoice. Your client's VAT ID must be on it too. When this applies is explained in reverse charge VAT.
What do you put on an invoice if you use the KOR?
With the small business scheme you do not have to send an invoice. If you do, you state that you use the small business scheme. You put no VAT on the invoice. The KOR is for businesses with turnover up to €20,000 a year.
When may you send a simplified invoice?
If the total is no more than €100 including VAT, you may send a simplified invoice. You may also do that if you correct an earlier invoice. It shows at least:
- the date you issue the invoice
- your name and address
- which goods or services you supplied
- the VAT
- for a correction: a reference to the original invoice
Note. A simplified invoice is not allowed if you supply to a business in another EU country and the VAT is reverse charged there, nor for distance sales.
When must you send the invoice at the latest?
No later than the 15th day of the month after the month in which you supplied. If you work in September, you invoice no later than 15 October. If you send it later, you still declare the VAT in the period in which you should have invoiced.
Keep a copy of every invoice you send. The retention duty (bewaarplicht) is 7 years. Read more under keeping receipts.
Questions
Must I send an invoice to consumers?
For VAT you must invoice when you supply to other businesses. You may also send an invoice to a consumer. That makes it easier to show later what was agreed.
May I start numbering again in a new year?
Yes, as long as each number stays unique. A year in front, such as 2026-001, makes that easy. Do not skip numbers.
Must my KvK number be on the invoice?
Yes, if you are registered with the KvK. Also put your VAT ID on it, not your turnover tax number.
May I send an invoice as a PDF by email?
Yes. A digital invoice must meet the same requirements as a paper invoice. Keep it digitally too.
Read on and work it out
- Calculate an invoice with VAT
- VAT calculator Netherlands: incl. and excl. VAT
- KOR check: can you join the scheme?
- VAT reverse charge: when and how to use it
- VAT number or VAT ID in the Netherlands: which to use
- Dutch small business scheme (KOR): how it works in 2026
- Payment terms and reminders: your rights as a freelancer
- Keeping receipts as a freelancer: how long and how
Sources
This is general information, not tax advice for your situation. Amounts are for 2026. Also available as Markdown.