What must be on an invoice?
Short answer
An invoice must at least include a unique, sequential invoice number, the invoice date, your name, address, Chamber of Commerce (KvK) number and VAT identification number, your customer's name and address, a description with quantity and delivery date, the amount excluding VAT, the VAT rate and the VAT amount.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
The invoice requirements come from VAT law and the Trade Register. If something is missing, your customer may not be able to deduct the VAT, and the Dutch Tax Administration (Belastingdienst) can reject your invoices during an audit.
The fixed elements
- Invoice number: unique and sequential; a separate number series per year is allowed
- Invoice date and the date of the supply or service
- Your name, address, KvK number and VAT identification number
- Your customer's name and address, and with reverse-charge VAT, your customer's VAT number
- Description and quantity of what you supplied
- Amount excluding VAT, the rate per line and the VAT amount
- With reverse-charge VAT or 0%: the words 'btw verlegd' or the reason for the zero rate
Small amounts and the KOR
For invoices up to €100, you may issue a simplified invoice. If you use the small business scheme (KOR), you don't state any VAT, but you note on the invoice that you use the KOR.
Keeping invoices
You keep all sales and purchase invoices for 7 years. Storing them digitally is allowed, as long as you can produce the invoices during that period.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.