Dutch Invoice Requirements (Factuur): What Must Be Included by Law

If you are a freelancer (ZZP'er), eenmanszaak, or BV operating in the Netherlands, every invoice you send to a VAT-registered client must comply with the Wet op de omzetbelasting 1968 (Dutch VAT Act). Sending an incomplete factuur is not just an inconvenience — your client cannot reclaim the BTW on it, which can damage your business relationship and potentially expose you to penalties from the Belastingdienst.

This guide gives you a complete, up-to-date checklist of what must appear on a Dutch invoice, how the BTW rates work, and common mistakes to avoid.

Who Must Issue a Dutch VAT Invoice?

If you are BTW-plichtig (VAT liable), you must issue a factuur for every supply of goods or services to another business (B2B). For B2C transactions (selling to private individuals), a factuur is only legally required in specific circumstances (e.g. certain goods subject to distance selling rules).

Note: There is no minimum turnover threshold for BTW registration in the Netherlands. Unlike Germany (€22,000 threshold) or Belgium (€25,000), Dutch businesses are BTW-plichtig from their first euro of taxable turnover. The KOR scheme (Kleineondernemersregeling) allows small businesses with turnover under €20,000 to be exempt from charging BTW — but you must apply for this and cannot reclaim BTW on purchases while using it.

Mandatory Fields: The Complete Checklist

Article 35a of the Wet op de omzetbelasting specifies what a valid Dutch BTW-factuur must contain:

• Your full business name (handelsnaam or statutory name)
• Your full business address
• Your BTW-identificatienummer (e.g. NL000000000B01)
• Your KvK-nummer (Kamer van Koophandel registration number)
• The client's full name and address
• The client's BTW-nummer (if they are BTW-registered)
• A unique, sequential factuurnummer (invoice number)
• The factuurdatum (invoice date)
• The leverdatum or prestatietermijn (date of supply or service period)
• A clear description of the goods or services supplied
• The quantity and unit price (excl. BTW) for each item
• The applicable BTW-tarief (BTW rate: 21%, 9%, or 0%)
• The BTW-bedrag (BTW amount) for each rate applied
• The totaalbedrag including BTW

✱ = Required for all standard BTW invoices

Dutch BTW Rates Explained

The BTW-Nummer Format

Dutch BTW-nummers have the format NL000000000B01. The structure is:

• NL — Country code
• 000000000 — 9-digit fiscal number (for individuals, this is based on the BSN; for companies, based on the KvK number)
• B — Separator character
• 01 — 2-digit sequence code (most businesses have B01)

Your BTW-nummer is assigned when you register with the Belastingdienst. You can find it in your registration correspondence or in Mijn Belastingdienst Zakelijk. Verify a client's EU VAT number via the EU VIES system.

KvK-Nummer on Invoices

The Kamer van Koophandel registration number is required on Dutch invoices, business letters, and emails. It is separate from your BTW-nummer. The KvK-nummer consists of 8 digits (e.g. 12345678). It is not the same as your RSIN (Rechtspersonen en Samenwerkingsverbanden Identificatienummer), which is used for tax filings.

Invoice Numbering Rules

Dutch invoices must be numbered sequentially. There is no prescribed format — you can use purely numeric (001, 002...) or include a date prefix (2026-001) or client code (ACME-001). What matters is:

• Numbers must be unique — no two invoices can have the same number
• Numbers must follow a logical sequence — gaps are technically permitted but can raise questions during an audit
• Numbers must be consistent — do not restart numbering mid-year without a clear convention

For more detail on numbering systems, see our invoice numbering guide.

The Leverdatum vs. Factuurdatum

The factuurdatum is the date you issue the invoice. The leverdatum (date of supply) is when the goods were delivered or the service was performed. These can be the same date, but if a service was delivered over a period, the service period (prestatietermijn) should be stated instead — for example: "April 2026" or "1 April – 30 April 2026".

The leverdatum determines in which BTW period the transaction is reported. You must file your BTW-aangifte for the period in which the supply occurred, not necessarily when you issued the invoice.

Simplified Invoice (Vereenvoudigde Factuur)

For supplies with a total amount under €100 (including BTW), a simplified invoice is permitted. It requires fewer fields:

• Date of issue
• Supplier identification (name and BTW-nummer)
• Description of goods or services
• BTW amount or the rate and price from which it can be calculated

Simplified invoices cannot be used for intra-EU supplies or for invoices where the buyer self-accounts for BTW.

How Long Must Dutch Invoices Be Kept?

Dutch law requires you to retain invoices and other business records for 7 years. For immovable property (real estate), the retention period is 10 years. Records may be kept digitally as long as they are accessible for inspection by the Belastingdienst on request.

Common Mistakes on Dutch Invoices

• Missing BTW-nummer — The most common error; your client cannot reclaim BTW without it
• Using your BSN instead of BTW-nummer — Privacy risk and legally incorrect; always use the NL...B01 format
• Wrong BTW tarief — Charging 21% on services that qualify for 9% (e.g. accommodation, repair work)
• No leverdatum — Required when it differs from the factuurdatum
• Non-sequential numbering — Starting over at 1 each year without a date prefix causes confusion
• Missing client BTW-nummer — Required when the client is BTW-registered

Belgium: Similar Rules, Different Thresholds

Belgian invoicing requirements are very similar to Dutch rules — both follow EU VAT Directive 2006/112/EC. Key differences:

• Belgian BTW/TVA standard rate: 21% (same as the Netherlands)
• Registration threshold: €25,000 (vs. no threshold in the Netherlands)
• Belgian VAT numbers: BE followed by 10 digits (e.g. BE0123456789)
• Belgium also has a 0% rate for intra-EU supplies and a 6% reduced rate (food, certain construction work)

If you invoice Belgian clients frequently, check whether the BTW reverse charge applies and ensure the client's BE VAT number appears on the invoice.