Invoice requirements: what must be on every invoice

If the tax office audits your invoices, the first thing they check isn't what you earned — it's whether your invoices legally exist. A missing detail here or a wrong format there can cost you deducted VAT or force you to prove your sale another way. This guide shows exactly what the Belastingdienst requires on every invoice you send.

The legal minimum#

Dutch law (the VAT Directive, via the Belastingdienst) sets a precise list. An invoice missing a required field is not, in the eye of the law, a proper invoice — and that matters if you're audited.

Here are the non-negotiable fields:

• Invoice number (sequential, unique, unbroken)
• Invoice date
• Your full business name
• Your business address
• Your KVK number (registration number)
• Your BTW-id (if VAT-registered)
• Customer name and address
• Customer BTW-id (for B2B EU sales; see reverse charge below)
• Description of the goods or services supplied
• Invoice amount (total price, excluding VAT)
• VAT amount(s) per rate (21%, 9%, 0%, or reverse-charged)
• VAT rate percentage (what % was charged)
• Total amount due (including VAT)

The Belastingdienst accepts invoices in any language, but if it's not Dutch, English, French, German, or Spanish, they can ask for a certified translation at your cost.

What the invoice must show — in detail#

Your identification

You must identify yourself clearly so the customer — and the tax office — know who sent it. Include:

• Your full trading name (as registered at the KVK)
• Your KVK registration number (not your phone number or personal ID)
• Your BTW-id if you're registered
• Your address (the address where you're registered at the KVK)

If you trade under a different name from your KVK entry (a "fictitious name" or handelsnaam), put both: your legal name plus your trade name.

The customer's details

You need enough to identify them. For a Dutch business, that's:

• Business name
• Business address
• Their KVK number or BTW-id

For a consumer (a private person), their name and address is enough. For an EU business, their VAT ID (e.g., DE12345678901).

The transaction

• Invoice number: Sequential, starting from 1 or any starting point you choose, but never with gaps or repeats in a calendar year (or across all years if you choose continuous numbering). See invoice numbering for detail.
• Date: The date you issued the invoice (not the date of work or payment).
• Description: What did you sell? "Consulting", "Web design", "Freelance software development" — be specific enough that both you and the customer remember what it was. Vague lines ("invoice for services") are harder to defend if audited.
• Amount and VAT: The gross price, the net, the VAT at each rate, and the total. If an invoice has items at different rates (say, 21% and 9%), show each total separately.

Special cases: reverse charge and B2B EU#

If you invoice a business outside the Netherlands but within the EU for services, the VAT is usually reversed — you charge 0% and the customer pays their own country's VAT. Your invoice must then show:

• 0% VAT with a note like "Reverse charge — VAT payable by the recipient" or "Service for EU business — VAT reverse charged"
• The customer's EU VAT ID (not just any business ID — their VAT number)

See reverse charge VAT for the full rules.

For exports (goods shipped outside the EU) or intra-EU supplies of goods with reverse charge, the VAT is also 0%, but the notes and proof differ. Consult the VAT rates guide if you're unsure which applies.

Under the KOR (small business scheme)?#

If you're using the kleineondernemersregeling (KOR) and you're VAT-exempt, you can choose not to charge VAT and write "exempt under the small business scheme" on the invoice. You don't have to show a VAT breakdown in that case — but you must make clear you're exempt. See invoicing without VAT for more.

Optional but professional#

Not legally required, but worth adding:

• Payment terms (e.g., "Due within 14 days")
• Your bank account number (IBAN)
• Invoice reference or purchase-order number (if the customer requested one)
• A brief payment instruction

These details make life easier for both you and your customer and speed up payment.

Common mistakes that trigger audits#

• No VAT breakdown. If you write "Total: €1,210" without showing the €1,000 + €210 (21% VAT), the auditor will ask. Even if it's a deductible business cost for your customer, they can't claim the VAT if it's not on the invoice.
• Numbering gaps. Invoice 1, 2, 3, then 10. The auditor will ask why 4–9 are missing and whether you're hiding invoices.
• Missing KVK or BTW-id. The Belastingdienst can't quickly verify who you are.
• Wrong customer VAT-id on EU sales. You wrote NL12 ABC 123 456 B01 but the customer says they're actually NL12 XYZ 999 888 B02. Now the reverse charge may not hold, and you could owe VAT retroactively.
• No invoice date or a date far after the work was done (which can suggest false invoicing).

What to do if you've issued an invoice with missing fields#

If you spot the mistake before the customer pays:

• Reissue it with the correct fields and mark it "Invoice superseded by [new invoice number]."
• Ask the customer to discard the old one.

If the customer has already recorded it and you're in an audit:

• Be honest. Explain what was missing and why. Offer to provide a corrected copy.
• The Belastingdienst may accept it if the substance is there and the error is minor (e.g., missing a phone number, but your address and name are clear).

Deliberate omissions (especially of VAT details) look worse than accidental ones.

Frequently asked questions#

The core rule is simple: your invoice must contain the mandatory fields so that both your customer and the tax office can verify what you sold, at what rate, and for how much. A few moments of care when you create the invoice saves hours of explanation if you're audited. And if you're using ZZP Belasting, the system enforces these fields and makes every invoice compliant from the start.

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