Invoice Requirements in the Netherlands: What Must Be on Your Invoice?

Sending a professional invoice is more than just good business practice—it is also a legal requirement. If your invoice does not contain the required information, your customer may not be able to reclaim VAT, and you may run into problems during a tax audit.

The good news? The rules are straightforward once you know what to include.

What information is required on an invoice?

According to the Dutch Tax Authority, a standard invoice must contain at least:

• Your business name and address
• Your customer’s name and address
• Your VAT identification number (VAT ID)
• Your Chamber of Commerce (KvK) number
• The invoice date
• A unique, sequential invoice number
• A description of the goods or services provided
• The delivery date (if different from the invoice date)
• The amount charged excluding VAT
• The VAT rate applied
• The VAT amount
• The total amount payable

For a complete overview of the official requirements, see the Belastingdienst guidance on invoice requirements. [belastingdienst.nl]

Using accounting software makes compliance easier

Modern accounting software such as Moneybird and Jortt automatically generate invoice templates that include the required invoice fields. This reduces the risk of accidentally omitting essential information such as your VAT ID, invoice number or customer details.

Most bookkeeping software also keeps track of invoice numbering, helping you maintain a compliant sequence.

Still, remember that you remain responsible for complying with the tax retention requirements, even if the data is stored by a third-party provider. The Dutch Tax Authority recommends making clear agreements about access, availability and retention of your data.

Useful help articles: [moneybird] [jortt]

Don’t forget invoice numbering

Every invoice must have a unique number, and the numbers must follow a logical sequence. For example:

• 2026-001
• 2026-002
• 2026-003

You may use multiple numbering series, but each invoice number can only be used once.

What if you switch accounting software?

Many entrepreneurs change bookkeeping software as their business grows. When you switch, it is usually possible to set the starting invoice number in the new system so the numbering continues from your previous sequence.

For example, if the last invoice in your old system was 2026-145, you could start the new software at 2026-146.

The most important requirement is that invoice numbers remain unique and that the sequence can be explained during an audit. If there is an interruption because of a software migration, keep records showing why the numbering changed and which invoices belong to each system.

Domestic, EU and non-EU customers

The information on your invoice may vary depending on where your customer is located.

For Dutch customers, you normally charge Dutch VAT and include it on the invoice.

For business customers in another EU country, additional requirements may apply, such as including the customer’s VAT number and indicating that VAT is reverse charged.

For customers outside the EU, different VAT rules may apply altogether. Always verify the VAT treatment before issuing the invoice. [belastingdienst.nl]

Can you send invoices electronically?

Yes. You may send invoices digitally instead of by post. However, your customer must agree to receive invoices electronically, and the invoice must remain authentic, readable and complete throughout the retention period. When invoices are sent or received as email attachments, the Dutch Tax Authority recommends retaining the original email as well. The email helps demonstrate the origin and authenticity of the invoice during a tax audit.

How long must you keep invoices?

Invoices form part of your business records.

In most cases, you must keep invoices and supporting records for 7 years. Documents relating to real estate must generally be retained for 10 years.

Your administration should make it possible to trace an invoice back to the underlying transaction. For example, an invoice should be linked to the corresponding order, quotation, delivery record or payment. The Dutch Tax Authority refers to this as an “audit trail”.

Final thoughts

A compliant invoice does not need to be complicated. If you include the required information, number invoices sequentially and keep proper records, you are already covering the essentials.

Before sending your next invoice, take a moment to check that all mandatory details are present. A few seconds of verification can save hours of corrections later.

Frequently Asked Questions