Sending an invoice looks simple until you realize the Dutch tax authority has a specific list of fields every invoice legally needs, and an invoice missing one of them doesn't count, even once your client has already paid it. Invoicing as a freelancer in the Netherlands catches a lot of newly arrived creative entrepreneurs off guard, usually the first time a client or their own bookkeeping flags something missing.
Invoicing as a freelancer in the Netherlands: what a valid invoice needs
| Field | Required? |
|---|---|
| Your full name and address | Yes |
| Your KVK (Chamber of Commerce) number | Yes |
| Your VAT identification number | Yes, unless you use the small business scheme (KOR) and are VAT-exempt |
| Your client's name and address | Yes |
| A sequential invoice number | Yes |
| Invoice date | Yes |
| Description of the service provided | Yes |
| Amount excluding VAT, VAT rate, and VAT amount | Yes |
| Total amount including VAT | Yes |
Miss one of these and the invoice isn't formally valid. For your client that can mean they can't reclaim the VAT, and for you it means questions from the Belastingdienst if your reported revenue doesn't match what you actually invoiced.
VAT on the invoice: three scenarios
How you handle VAT depends on who your client is and where they're based:
- A Dutch client, business or private: you charge the standard VAT rate (usually 21%, sometimes 9%) and show it separately on the invoice.
- A business client in another EU country: you reverse-charge the VAT to your client. You invoice at 0% VAT with "VAT reverse-charged" noted, and report the revenue separately through an ICP filing, the same intra-EU reporting obligation that applies to other creative freelancers working abroad.
- A client outside the EU: Dutch VAT usually doesn't apply here, but the exact treatment varies by country and service type, so check it per assignment rather than assuming.
If you use the small business scheme (KOR), VAT mostly drops off the invoice, but you still need to explicitly state "VAT exempt under the KOR" on it.
A worked example
Say you're a graphic designer invoicing a Dutch client €1,500 for a brand identity project:
| Description | Amount |
|---|---|
| Brand identity design (excl. VAT) | €1,500.00 |
| VAT 21% | €315.00 |
| Total due | €1,815.00 |
If that same client operates as a registered business from Germany with a valid VAT number instead, you invoice €1,500.00 with "VAT reverse-charged to recipient" noted and no VAT amount added.
Payment terms and reminders
Always put a payment term on your invoice, typically 14 or 30 days. Dutch law doesn't require this between freelancers and their clients, but without an explicit term it's much harder to hold a client to account for paying late. If a payment runs past that term, it helps to send a reminder at a fixed point rather than waiting it out. Our guide on getting paid by slow-paying clients in the Netherlands covers that part in more detail.
Frequently asked questions
Do I need to restart my invoice numbering every year? No, a continuous sequence doesn't need to reset annually as long as it stays logical and unbroken. If you do reset it each year, include the year in the number so the sequence stays unique, for example 2026-001.
Can I invoice without a KVK number? No. The moment you send invoices as a freelancer, the Belastingdienst treats you as an entrepreneur, which means you need to be registered with the KVK. An invoice without a KVK number doesn't meet the requirements.
What if a client asks for a pro forma invoice? A pro forma invoice isn't an official invoice, it's a preliminary overview with no legal standing, often used to get a project approved before work starts. Always follow it up with a real invoice carrying all the required fields.
New to running a company in the Netherlands?
At Sophy &Co. we work with designers, photographers and other creative freelancers setting up a Dutch entity, often while they're still getting used to how invoicing and VAT work here. Book a call and we'll walk you through what getting set up actually involves, no Dutch required on your side.
We're a woman-led team of bookkeepers, both women and men, and proudly LGBTQIA-friendly. Between us we speak English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and some French and Polish, so you can talk through your invoicing in whichever language is easiest. We can also put you in touch with the banks, lawyers and notaries you'll need along the way.
How we handle this for you
At Sophy &Co. we make sure your invoices are correct, get the right VAT treatment, and land cleanly in your bookkeeping, even when you're invoicing clients across several countries. Share your incoming and outgoing invoices with us, that's the only part on you, we take care of the rest. One fixed monthly fee, cancel any time.
Take a look at our bookkeeping for creative entrepreneurs, our services, or our pricing. Not sure how your situation fits? Get in touch for a no-obligation conversation.
Want the official rules straight from the source? See the Belastingdienst on invoice requirements, or the Kamer van Koophandel for general entrepreneur information.