What are invoice requirements?

In the Netherlands, your sales invoices (the bills you issue) must satisfy a number of requirements.


You must state a number of basic details on all invoices, such as your VAT number, the VAT amount and the invoice date.

Below please find a comprehensive overview of the invoice requirements, as laid down in Dutch VAT law. The sales invoices you have to issue under your Dutch VAT registration number, should comply with these rules in order to safeguard your right to deduct/reclaim the VAT due on the preceding purchases. Moreover, if your sales invoices do not satisfy these requirements, the buyer of the goods (i.e. your customer) may not be entitled to a VAT deduction either. Invoices that do not fulfil these requirements, must be rectified.

Date of issuance

An invoice must be made up for all goods and services to an entrepreneur or a legal entity who is not an entrepreneur. An invoice should be sent before the 16th day of the month following the month in which the goods were supplied.


Invoice requirements

In addition, the following information must be mentioned on every sales invoice you issue.

  • Full name and address of the selling party (supplier).
  • Full name and address of the acquiring party (customer).
  • Dutch VAT registration number of the selling party (supplier).
  • Invoice date.
  • Invoice number (invoices should be numbered consecutively).
  • Detailed description of nature and quantity of goods supplied, preferably including the HS-code/GN-code.
  • Date on which the supply of goods was made or completed.
  • Unit price excluding VAT.
  • Any advance payments, discounts and rebates if these have not been included in the unit price .
  • Taxable amount per rate or exemption.
  • Price excluding VAT, unless a special ruling applies.
  • VAT rate applied .
  • Price including VAT.
  • The amounts which appear on the invoice may be expressed in any currency, provided that the amount of tax to be paid is expressed in the national currency of the member state of the European Union (‘EU’) where the supply of goods takes place (i.e. Euro).

Supplementary invoice requirements

Please note, there are supplementary invoicing requirements for various transactions, in the case a transfer or exemption rule applies.

With regard to such supplies, you – depending on the destination of the subsequent business-to-business (‘B2B’) supply of goods – have to add the following information to the invoice.

In case of supplies of goods within the Netherlands to a for VAT registered domestic entrepreneur

  • Valid VAT identification number of the Dutch acquiring party (to be verified in the so-called VIES database before the actual/physical domestic supply of goods takes place).
  • Neither VAT rate nor price including VAT should be mentioned (net price without any VAT).
  • VAT statement: “Domestic supply of goods subject to reverse charge of VAT following article 194 Directive 2006/112/EC. BTW naar u verlegd conform artikel 12, lid 3 Wet op de omzetbelasting 1968”.

In case of intra-Community supplies from the Netherlands to another EU member state

  • Valid and existing VAT identification number of the (intra-Community) acquiring party (to be verified in the so-called VIES database before the actual/physical cross-border supply of goods takes place).
  • VAT zero rate (0%).
  • VAT statement: “VAT zero-rated intra-Community supply of goods following article 138 Directive 2006/112/EC”. [*]

[*] Please note from a VAT perspective, the buyer of the goods has to report this transaction to its competent (domestic) tax administration as a VAT taxable intra-Community acquisition of goods (reverse-charged VAT) from the Netherlands. If the goods physically have been transported to, or via, the EU member state in which the consignee is established/residing, this flow of goods might have to be reported as an intra-EU arrival of goods from the Netherlands by said consignee for Intrastat purposes as well.

In  case of supplies of goods outside the EU, that have already been brought into free circulation of the EU (customs cleared) (e.g. export to, for instance, Norway, Switzerland or to another third country)

  • VAT zero rate (VAT 0%).
  • VAT statement: “VAT zero-rated supply of goods outside the European Union (export) following article 146 Directive 2006/112/EC”.

If your invoice’s total amount does not exceed Euro 100, inclusive of Dutch VAT, the requirements are less strict. Please note, this however does not apply to intra-Community supplies, distance selling and the provision of a service within the EU, while the VAT regarding that service has been reverse-charged to the person receiving the service.