The mandatory elements

  • Both identities: full name and address of supplier and customer, plus your KVK number and your btw-id.
  • The invoice mechanics: a sequential invoice number, the invoice date, and the date of supply where it differs.
  • What was supplied: description, quantity or scope.
  • The money, split: the price excluding VAT, the VAT rate per line, the VAT amount, and the total — the rates per category in the rates guide.

Special case 1: the simplified invoice

Invoices up to €100 including VAT may run light: date, supplier identity, description and the VAT amount carry it. Above that line, the full cast applies.

Special case 2: the reverse charge

Supplying B2B across the EU border, the invoice shows zero VAT and the phrase “btw verlegd” (VAT reverse charged) plus the customer’s validated VAT number — checked through VIES, mechanics in the reverse-charge article.

Why precision pays

A flawed invoice endangers the customer’s deduction — which makes it a commercial document as much as a fiscal one. Reading incoming invoices with the same checklist: how to read a Dutch invoice.