Your first Dutch client has paid, the work is done, and now an invoice needs to go out. Most invoice templates found online skip the part that actually matters here: the Dutch Tax Administration (Belastingdienst) has a specific, fixed list of fields a VAT invoice must contain, and two numbers in particular, your KVK number and your VAT identification number, are easy to confuse if you've only recently registered your business.
The invoice requirements in the Netherlands, at a glance
| Required field | What it means |
|---|---|
| Your name and address | Full (business) name and address, a PO box alone is not enough |
| Your KVK number | If you're registered with the Dutch Chamber of Commerce |
| Your VAT identification number | Not the same as any internal VAT filing number, this is the one that goes on invoices |
| Your customer's name and address | In full, especially for a business client |
| A unique, sequential invoice number | Each number may only be used once |
| The invoice date | The date you issue the invoice |
| The delivery date | Only needed if it differs from the invoice date |
| Description and quantity | What goods or services, and how many |
| The amount excluding VAT | Shown separately per rate, if more than one rate applies |
| The VAT rate and VAT amount | 21%, 9% or 0%, with the matching amount |
| The total amount including VAT | What your customer actually has to pay |
A worked example
A freelance consultant invoicing a Dutch client for a project, with 21% VAT, looks like this in practice:
Invoice 2026-014 Invoice date: 14 March 2026
Your Name / Business Name Delivery date: 10 March 2026
Street 12, 3011 AB Rotterdam
KVK: 12345678
VAT ID: NL123456789B01
To: Client B.V.
Keizersgracht 100, 1015 CV Amsterdam
Description Quantity Amount excl. VAT VAT 21% Total
Consultancy, March project 1 €850.00 €178.50 €1,028.50
Total excl. VAT: €850.00
VAT 21%: €178.50
Total incl. VAT: €1,028.50
Payment due within 14 days to NL00 BANK 0123 4567 89
Every line here maps directly back to the checklist above: your own details, your customer's, a unique invoice number, both dates, a clear description, and the amount both before and after VAT.
VAT on the invoice: standard rate, reverse charge, or exempt
Most freelance and small-business services carry the standard 21% VAT rate, with a reduced 9% rate for a limited set of goods and services, and 0% for certain intra-EU supplies (where your customer's VAT number also has to appear on the invoice). If you calculate VAT yourself, always show the rate and amount per rate separately, never just the combined total.
Two situations change what the invoice looks like:
- VAT reverse charge. Invoicing a VAT-registered business in another EU country generally means you leave the VAT amount off entirely, write "VAT reverse charge" on the invoice, and include your customer's VAT number instead. If you're not sure whether this applies to a specific client, it's worth checking before you send the first invoice rather than correcting it afterwards.
- Small Businesses Scheme (KOR). Registered under the KOR? You don't charge VAT at all. No VAT rate or amount appears on the invoice, just a note that you're exempt under the scheme.
The simplified invoice: fewer rules under €100
For amounts up to €100 including VAT, think of a single small purchase or a one-off minor service, a simplified invoice is allowed: fewer required fields overall, though the VAT still has to be clearly stated. Anything above that threshold needs the full checklist.
What happens if an invoice is missing something?
Leave out a required field and the Belastingdienst can refuse to accept the invoice as valid proof for VAT purposes, for both you and your client. Your client then can't reclaim that VAT as input tax, which in practice usually means issuing a credit note and sending a corrected invoice. The two mistakes we see most often from founders invoicing without a bookkeeper yet are a missing VAT identification number and a duplicate invoice number.
How long do you need to keep your invoices?
Invoices you send and receive are part of your business records, and like the rest of your administration, the general rule is to keep them for seven years. Dutch founders dealing with this for the first time often run into the same retention questions, from how long digital copies count to what happens if a client disputes an invoice years later, so build a simple backup habit early rather than solving it after the fact.
Frequently asked questions
Does a payment term have to be on the invoice? It isn't a legal requirement, but it heads off disputes later. Without an agreed term, a reasonable payment period applies by default, and a clear date on the invoice itself makes it easier to spot a late payer early.
Can I correct an invoice after I've sent it? Yes, with a credit note that reverses the original invoice (in full or in part), followed by a new, corrected invoice. You never simply delete or overwrite a sent invoice, that undermines your own records.
Do I need my KVK number before I can send my first invoice? Yes. Only invoice under your business name once you're registered with the KVK and have received your VAT identification number. Until then, you're not yet able to issue a compliant Dutch business invoice.
New to invoicing in the Netherlands?
If this is your first time setting up invoicing in a new country, the KVK number versus VAT identification number distinction trips up almost every founder at least once, along with figuring out which VAT rate actually applies to what you sell. At Sophy &Co. we help international founders get this right from the very first invoice, not after the Belastingdienst flags something.
Our bookkeepers between them speak English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and some French and Polish, so you never have to explain an invoicing question in a language that isn't your own. We're a woman-led team, both women and men, proudly LGBTQIA-friendly, and we connect founders with trusted partners (banks, lawyers, notaries) and other expats who've been through the same setup. Book a call, well before incorporation if you like, no Dutch required.
Want this handled rather than double-checked every month? Share your purchase and sales invoices with us and we take care of the rest, for a fixed monthly fee. Take a look at our services and pricing, or get in touch directly.
For more detail, see our articles on VAT reverse charge in the Netherlands and how to calculate VAT in the Netherlands.
For the official requirements, see the Dutch Tax Administration's page on mandatory invoice details or the Netherlands Chamber of Commerce's guide to writing an invoice.