What must a Dutch invoice include?

An invoice is more than a request for payment: the Belastingdienst (Dutch tax authority) sets rules for what it must include. If your invoice isn't right, your client sometimes can't deduct the VAT, and you get questions during an audit. These are the details that belong on a regular invoice.

Checklist: what your invoice must include

• Invoice number: a unique number that follows on from the previous one, for example 2026-001, 2026-002.
• Invoice date: the date you create the invoice.
• Your name and address and your client's name and address.
• Your VAT identification number (btw-id, not your omzetbelastingnummer) and your KvK (Chamber of Commerce) number.
• The supply date: when you did the work or delivered, if it differs from the invoice date.
• A description of what you supplied, with the quantity.
• The amount excluding VAT, the VAT rate and the VAT amount. If you use more than one rate, per rate.
• The total amount your client has to pay.

Special situations

VAT reverse-charged

With a reverse charge, your business client pays the VAT instead of you. You then also state your client's VAT ID and the text "btw verlegd" (VAT reverse-charged).

No VAT

Is your service exempt from VAT, or do you use the kleineondernemersregeling (KOR, the small business scheme)? Then you don't charge VAT. Read more in invoicing under the KOR.

Small amounts

Invoices up to €100 including VAT have fewer requirements (the simplified invoice). Most freelancers still use the same full invoice every time, for convenience.

When, and for how long?

• Send an invoice to a business client no later than the 15th day of the month after the month in which you delivered.
• If you haven't agreed a payment term with a business client, 30 days usually applies.
• Keep your invoices for 7 years.

With the free invoice generator all of these details end up on your invoice automatically. With a TikBon account your client can also pay by iDEAL straight away.

This is general information, not tax advice. Rules can change; if in doubt, check the website of the Belastingdienst (Dutch tax authority) or ask your accountant.