What goes on an invoice? Checklist and template
If you invoice another business, your invoice must contain 12 fixed details. Below is the checklist according to the Dutch Tax Administration (Belastingdienst), an example and a blank template.
Checklist: these 12 details must be on it
According to the Dutch Tax Administration (Belastingdienst), if you are required to invoice. The numbers also appear in the example below.
- 1Your full name and that of your customerThe legal name. Your trade name is also allowed, if it is registered with its address and town at the Chamber of Commerce (KvK).
- 2Your full address and that of your customerThe address where the business is actually based. A PO box alone is not enough.
- 3Your VAT identification numberThe number starting with NL.
- 4Your KvK numberIf you are registered with the Chamber of Commerce (KvK).
- 5Invoice dateThe date on which you issue the invoice.
- 6Invoice numberConsecutive numbers, in 1 or more series. Each number is used only once.
- 7What you supplied and how muchFor goods. For example 25 pairs of jeans.
- 8Which services and how muchFor services. For example 1 massage of 1 hour.
- 9Delivery date or date of advance paymentThe date on which you supplied the goods or services, or the date of an advance payment.
- 10Amount excluding VATWith different VAT rates, the amounts separately. Also the unit price, if applicable.
- 11VAT rateThe rate that applies to what you supplied.
- 12VAT amount
Example invoice
A made-up example of a freelancer who designed a brand identity in October. Company names and numbers are fake.
Invoice
Studio Example 1
Examplestraat 1
1234 AB Exampletown 2
VAT ID: NL000000000B00 3
KvK: 00000000 4
Client B.V. 1
Clientweg 10
5678 CD Clientville 2
| Description 8 | Quantity | Price | Excl. VAT 10 | Rate 11 |
|---|---|---|---|---|
| Brand identity design | 10 hours | €75.00 | €750.00 | 21% |
- Total excl. VAT
- €750.00
- VAT 21% 12
- €157.50
- Total
- €907.50
Download a blank template
No email address and no colour, so you can use your own brand style. Open the HTML file in your browser, fill in the fields between brackets and save it as a PDF. The CSV has the 12 fields with notes, to copy into your own template.
When do you have to send an invoice?
You send an invoice for everything you supply to other businesses. Associations, foundations and other legal entities that are not businesses also get an invoice.
If you sell to consumers, you usually do not have to send an invoice. The Belastingdienst mentions a few exceptions, such as a new means of transport for someone in another EU country.
How soon must the invoice go out?
Send your invoice no later than the 15th day after the month in which you supplied. The invoice date determines in which VAT period you declare the VAT. If you send it later, you declare the VAT in the period in which you should have sent it at the latest.
If your customer has to pay in advance, you send the invoice before the amount becomes due.
Fewer or different details
Adjusted rules apply in a few situations. The most common:
- Simplified invoice: allowed for an amount up to and including €100 including VAT, or if the invoice changes an earlier invoice. It shows at least the invoice date, your name and address, what you supplied, the VAT (or the details to calculate it) and, for a change, the reference to the original invoice.
- Small businesses scheme (kleineondernemersregeling, KOR): you do not have to invoice. If you do, you put no VAT on the invoice and state that you use the KOR.
- VAT reverse-charged: you do not charge VAT, but put 'btw verlegd' (VAT reverse-charged) and your customer's VAT identification number on the invoice.
- Doing business with other EU countries: then extra details are needed. The Belastingdienst has a separate page about this.
A simplified invoice is not allowed for intra-Community supplies and distance sales.
Rounding VAT
If the VAT amount has more than 2 decimal places, you round arithmetically to whole cents: €20.124 becomes €20.12 and €20.125 becomes €20.13.
You may round per line or on the total, but not a mix of both. Choose one method and stick to it.
Keeping invoices
You keep all invoices you send and receive for 7 years, invoices about real estate for 10 years. Keep them in the form in which you sent or received them: so you do not print a digital invoice, but store it digitally.
Invoicing with software
With an invoicing or accounting package you do not type these details again every time. Check how the package handles your invoice numbers and VAT rates. If you invoice the government, you need an e-invoice through Peppol (more about Peppol). What we checked per package on the vendor's site:
| Package | Type | Peppol | In Dutch | iDEAL |
|---|---|---|---|---|
| AFAS Financieel | Accounting | Yes | Yes | Yes |
| Asperion | Accounting | Yes | Yes | Yes |
| Billit | Invoicing | Yes | Yes | Unknown |
| Exact Online | Accounting | Yes | Yes | No |
| Informer | Accounting | Yes | Yes | Yes |
| Invoice Ninja | Invoicing | Yes | Unknown | Unknown |
| Jortt | Accounting | Yes | Yes | Yes |
| Moneybird | Accounting | Yes | Yes | Yes |
| Nmbrs Accounting | Accounting | Yes | Yes | Unknown |
| Odoo Boekhouding | Accounting | Yes | Yes | Yes |
| onFact | Invoicing | Yes | Yes | Yes |
| Payt | Invoicing | Yes | Yes | Yes |
| Rompslomp | Accounting | Yes | Yes | Yes |
| SnelStart | Accounting | Yes | Yes | Yes |
| Visma eAccounting | Accounting | Yes | Yes | Yes |
| WeFact | Invoicing | Yes | Yes | Yes |
| AFAS SB | Accounting | Unknown | Yes | Unknown |
| e-Boekhouden.nl | Accounting | No | Yes | Yes |
| Exact Reeleezee | Accounting | Unknown | Yes | Unknown |
| FreshBooks | Accounting | Unknown | Unknown | Unknown |
| KING Finance | Accounting | Unknown | Yes | Unknown |
| Minox | Accounting | No | Yes | Yes |
| Offorte | Invoicing | No | Unknown | No |
| SumUp Facturen | Invoicing | Unknown | Unknown | Unknown |
| Tellow | Accounting | Unknown | Yes | Yes |
| Twinfield Boekhouden | Accounting | Unknown | Yes | Unknown |
| Xero | Accounting | Unknown | Unknown | Unknown |
| Zervant | Invoicing | Unknown | Unknown | Unknown |
| Zoho Books | Accounting | Unknown | Unknown | Yes |
| Zoho Invoice | Invoicing | Unknown | Unknown | Unknown |
✓ yes · ✕ no · ? could not be checked
Frequently asked questions
What must be on an invoice?
According to the Dutch Tax Administration: your name and that of your customer, both addresses, your VAT identification number, your KvK number if you are registered, the invoice date, a unique consecutive invoice number, what you supplied and how much, the delivery date, the amount excluding VAT, the VAT rate and the VAT amount.
Does my KvK number have to be on the invoice?
Yes, if you are registered with the Chamber of Commerce (KvK). That is in the invoice requirements of the Belastingdienst.
How should invoice numbers run?
Use consecutive numbers, in 1 or more series. Each invoice number may be used only once.
Within what period do I have to invoice?
No later than the 15th day after the month in which you supplied. If you supply in October, you invoice by 15 November at the latest.
What do I put on the invoice if I use the KOR?
You put no VAT on it and state that you use the small businesses scheme (KOR). With the KOR you do not have to invoice.
Sources
- Belastingdienst: Aan welke eisen moeten facturen voldoen voor uw btw-administratie?
- Belastingdienst: Wie zijn verplicht te factureren?
- Belastingdienst: Factuurstelsel
- Belastingdienst: Vereenvoudigde factuur
- Belastingdienst: Aangepaste regels voor facturen
- Belastingdienst: U maakt gebruik van de kleineondernemersregeling
- Belastingdienst: U maakt gebruik van de verleggingsregeling
- Belastingdienst: Factureren als u zakendoet met andere EU-landen
- Belastingdienst: Btw-bedrag afronden
- Belastingdienst: Uw facturen bewaren
Sources (in Dutch) checked on . This is an explanation, not personal advice: the page of the Dutch Tax Administration (Belastingdienst) takes precedence. Is something no longer correct? Let us know.
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