Dutch invoice requirements: a practical checklist for SMEs
Dutch business invoices need sequential numbering, the right company and customer details, supply dates and a clear VAT breakdown. Here is what to include, when to send it and what is changing.
A Dutch VAT invoice has to identify the seller and customer, describe what was supplied and show how the VAT was calculated. The checklist below covers a standard business invoice. Special cases, such as exempt supplies, reverse charge and cross-border sales, can require different wording or extra information.
What a Dutch invoice must show
- Your legal name and address, VAT identification number (btw-id) and, if you are registered with the Dutch Business Register, your KVK number.
- Your customer’s name and address. Include the customer’s VAT identification number when the rules for an EU cross-border supply or reverse charge require it.
- A unique invoice number in one or more sequential series, plus the invoice date.
- The date the goods or services were supplied, if it is different from the invoice date.
- For an advance payment, the payment date if it differs from the invoice date.
- A clear description and quantity or extent of the goods or services supplied.
- For each VAT rate or exemption: the taxable amount, any discounts not already included, the rate and the VAT amount in euros, plus the total due.
When to issue it and how to number it
For most supplies to businesses and legal entities, you must issue an invoice no later than the 15th day of the month after the month of supply. Keep invoice numbers unique and sequential; you may use more than one series, but do not reuse a number. Keep your records for 7 years, or 10 years for records relating to immovable property.
Which VAT rate applies
The Netherlands has a 21% standard rate, a 9% reduced rate for specified goods and services, and a 0% rate for certain transactions. Some supplies are exempt. Do not choose a rate from the product name alone: check the exact category and conditions with the Belastingdienst. If one invoice includes several rates or exemptions, show the taxable amount and VAT separately for each.
A quick example
A Dutch consultant invoices a Dutch business €1,000 for a service subject to the standard 21% rate. The invoice identifies both businesses, gives its own number and dates, describes the service, then shows a €1,000 taxable amount, €210 VAT and €1,210 total. If the service is exempt, reverse-charged or supplied across a border, the invoice needs the wording and details for that specific treatment instead.
What to know about e-invoicing
A PDF sent by e-mail is a digital invoice, but it is not a structured e-invoice. If you supply the Dutch central government, you must send an e-invoice; for other customers, the recipient generally has to agree to e-invoicing. The Dutch government has announced plans for mandatory structured e-invoicing for B2B transactions from 1 July 2030. The exact Dutch domestic rules are not final yet, so treat this as a future change to monitor, not a current requirement for every business.
How Tavalle helps
Tavalle creates numbered PDF invoices from your orders and carries through customer details, VAT treatment and totals. It can also export records for your accountant. Tavalle does not currently send structured Peppol e-invoices by itself; a connection to an e-invoicing platform can be added as implementation work. See invoicing and VAT.
Check the official Dutch invoice requirements, Belastingdienst invoice checklist, Dutch VAT rates and planned B2B e-invoicing changes.
This guide is general information, not tax or legal advice. VAT treatment depends on the transaction and can change. Check the current rules with the Belastingdienst or your accountant.
