Mandatory fields
| Field | When it applies |
|---|---|
| Your name and address, and your customer's name and address | Always |
| Your btw identification number | Always |
| Your KVK number | Where you are registered with the Chamber of Commerce Notably not one of the particulars listed in article 226 of the EU directive. |
| The invoice date | Always |
| A sequential invoice number | Always |
| The date the goods or services were supplied | Always |
| The quantity and description of what was supplied | Always |
| The amount excluding btw, per rate | Always |
| The btw rate applied | Always |
| The btw amount | Always |
The rules at a glance
| Rule | In the Netherlands | Source |
|---|---|---|
| Tax | btw (VAT), standard rate 21% | Belastingdienst |
| Sequential number required | Yes | Belastingdienst |
| Keep records for | 7 years | Belastingdienst |
| Reverse charge wording | "btw verlegd" | Belastingdienst |
| Simplified invoice threshold | EUR 100 including btw | Belastingdienst |
| E-invoicing | Not verified | n/a |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
How long to keep invoices
7 years. Seven years for most records, rising to ten years for data relating to immovable property. That ten is often misquoted as nine; nine is the adjustment period, which is a different concept.
Reverse charge
Where the customer accounts for the tax rather than you, the invoice needs to say so. In the Netherlands the wording is btw verlegd. The invoice then also shows the customer's btw identification number, and no btw amount.
The generator has a reverse-charge option under Tax details: it sets the rate to zero and puts a statement under the totals. It formats the document; it does not decide whether the reverse charge applies to your supply.
The KVK number, and why it is not in the EU list
A Dutch invoice carries something the EU directive does not ask for: your KVK number, the registration number from the Chamber of Commerce, where you are registered with it. Article 226 is an exhaustive list and the KVK number is not on it, which makes this a useful illustration of how national practice and EU VAT law sit side by side rather than one on top of the other.
The other Dutch specific worth knowing is the retention period, because it is routinely misquoted. Records are kept for seven years. For data relating to immovable property it is ten. The figure of nine that circulates widely is the adjustment period for immovable property, a different concept entirely, and treating it as a retention period will have you discarding records too early.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to Belastingdienst directly or talk to an accountant.