Tech & Digital

API Businesses: Metering, Billing and EU Invoicing

Updated: 18 August 2026 Holdwise editorial team API Billing Usage

API businesses charge for usage: calls, tokens or gigabytes. For correct billing and VAT, three parts need to be right: how you measure usage, how you treat prepaid credits, and how you invoice. At Holdwise, we keep this answer up to date and change it when the rules change.

Metering is the basis for every invoice

Treat usage metering as part of your finance system. Your system must count each event once. In the rating step, you calculate the amount for each event with your price list. In a usage dashboard, the customer sees the same figures as on the invoice, down to the cent. Customers who can check their own usage raise far fewer disputes. Build the dashboard at the same time as the meter.

Credits, overage and when VAT is due

Most API businesses use one of two models: prepaid credit packs, or a committed tier with extra charges for usage above the tier (overage). Each model has its own VAT treatment. For the usual single-purpose credits, VAT is due when you sell the pack. Overage is taxed when you bill it. Most API customers are businesses, so the reverse charge applies to almost every invoice. Check VAT numbers when customers sign up, and check them again at fixed times. For sales to consumers, you charge VAT through the OSS. See pricing and VAT for SaaS and the OSS for digital services.

Each year, every Dutch BV files the same set of documents. These are the VAT returns, the corporate tax return, the annual accounts at the KVK and the UBO check. We do all of it for you. See corporate secretarial services in the Netherlands.

The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.

Which company invoices, and what else you can claim

A Dutch BV invoices customers in the whole EU from one registration. With a Dutch BV, you can also answer the question about data residency, which infrastructure buyers ask early. See data residency in the EU. Building the API usually counts as qualifying development. The WBSO applies to the development work, and the 9% innovation box to the profit from it. See the WBSO credit and the innovation box. You can use both in a startup holding structure.

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

When do prepaid credits become revenue in the books? +

In the accounts, you recognise revenue when the customer uses the credits. For the usual single-purpose packs, VAT is due at the moment of sale. These are two different dates. Write both into the billing policy that your bookkeeper sets up once.

What about unused credits that expire? +

You recognise unused credits as revenue when they expire, following your own policy. Put the expiry rules in the purchase terms, so the bookkeeping matches them. If customers were left uninformed about the expiry, you can expect complaints and questions from the auditor.

When was this last checked? +

Reviewed 18 August 2026. The voucher rules and the reverse-charge rules described here are the current ones.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 18 August 2026