You must send an invoice if you supply goods and services to:
other entrepreneurs
legal entities who are not entrepreneurs (for example, associations and foundations)
private individuals, in specific cases (in Dutch), for example, if you sell a new or nearly new means of transport to a customer in another EU country
What must be on your invoice?
If you run a business based in the Netherlands, your invoice has to meet legal requirements. An invoice must state among other things:
your VAT identification number
VAT amount
invoice date
invoice number
your name and address
the name and address of your customer
your Dutch Business Register number (KVK-nummer) if you have one
the date
which goods or services were supplied
the quantity of goods or services
when they were supplied
Invoices must be numbered sequentially. You have to rectify invoices that are not numbered. This is particularly important for VAT purposes: if your invoices do not meet the requirements, your buyer will not be entitled to a VAT deduction.
If you provide goods or services to another EU country, you must also indicate your customer’s VAT identification number.
It is up to you to decide how the invoice is formatted (the design and/or layout), as long as you include the required information.
Simplified invoices
If your invoice's total amount does not exceed €100 (VAT included), or if it is an invoice to rectify a previously send one, the requirements are less strict (in Dutch). In that case invoices only need to contain the following details:
name and address
VAT amount
invoice date
goods or services supplied
in the case of a rectified invoice: a reference to the initial invoice.
Keep in mind that you are not allowed to send simplified invoices if you supply:
goods to another EU country (intra-community supplies)
distance sales
goods and services in an EU county, while the VAT regarding that service has been reverse-charged to the person receiving the service.
Exemptions to meeting invoice requirements
You do not need to meet invoice requirements if you are an:
entrepreneur in the taxi and public transport branch
entrepreneur in the hospitality industry
entrepreneur who supplies exempt goods (unless you are partially exempt, in which case you do have to meet invoice requirements for those goods that do require an invoice)
entrepreneur who has agreed that the customer provides an invoice (for instance at auctions)
Sending an invoice
Invoices must be sent by the 15th day of the month following the month in which you supplied the service or product. For example, if you sold something in April, you have to send the invoice no later than 15 May. Your customer must pay the invoice within the payment term.
Limitation period
If you do not send an invoice in time, it may pass the limitation period. The customer often does not have to pay anymore. An invoice is out of date:
5 years after the prescribed payment term has expired
2 years after the term of payment has expired if you sell products to private individuals
5 years after the payment deadline if you sell services and travels to private individuals
You can extend the limitation period by sending the customer a registered letter. The limitation period then starts again. This is called interruption (stuiten).
Retention period of invoice records
You must keep invoices for 7 years. You have to keep invoices relating to immovable property for 10 years.
You can issue, receive, and store your receipts and invoices in electronic format. Note that electronic invoices must contain the same information as the original paper invoices.
Electronic and digital invoicing
You can send a paper invoice by post, or you can send an electronic (e-invoice), or a digital invoice. Electronic and digital invoices must satisfy the same requirements.
Electronic invoice or e-invoice
Electronic invoicing or e-invoicing is done through accounting software or a portal. In this case, your e-invoice is sent directly through an automated system to your customer. You must ensure your customer has agreed to accepting an e-invoice first. This is not mandatory, unless you carry out work for the Dutch central government. E-invoicing, also known as e-billing, is an accepted method of invoicing throughout the European Union (EU).
Digital invoice
If you send a digital invoice, you send an invoice as pdf by email.
Send electronic invoices to government bodies
Do you supply gooeds or services to the Dutch central government? Then you must send an e-invoice. All government organisations and other contracting authorities are obliged to be able to receive and process e-invoices.
International invoices
If you do business with companies in other EU countries from within the Netherlands, there are additional requirements for invoices regarding goods and services (in Dutch). For more information contact the Netherlands Tax Administration. As far as electronic invoices are concerned, EU countries may have their own additional requirements.
The Tax Administration provides more information on Dutch tax laws when doing business outside the EU (in Dutch).
