Creating an Invoice in the Netherlands: Legal Requirements with Example (2026)

What must be on a Dutch invoice

By law, a valid invoice must include:

• Your full business name and address.
• Your client's name and address.
• Your KVK number.
• Your VAT identification number ("btw-id").
• A unique, sequential invoice number.
• The invoice date.
• A clear description of the goods or services.
• The amount excluding VAT, the VAT rate and amount, and the total including VAT.

VAT rates to show

The Netherlands has three VAT rates: the standard 21%, a reduced 9% (for example food and books), and 0% (mainly for exports and certain international services). Show the rate you apply and the VAT amount separately.

Sequential numbering

Invoice numbers must be unique and run in sequence, with every gap explainable. Many entrepreneurs use a format like 2026-001, 2026-002, and so on.

Reverse charge and EU clients

When you invoice a business in another EU country, you often shift the VAT to the client under the "reverse charge" ("btw verlegd"). In that case you charge 0% VAT, note "VAT reverse-charged", and include both parties' VAT numbers.

If you use the small business scheme (KOR)

If you are in the small business scheme ("KOR"), you invoice VAT-free. Your invoice then states that the KOR applies and leaves the VAT amount off.

Simple example

What comes after this

This question continues in Dutch Invoice Requirements, Filing a VAT Return in the Netherlands and The Dutch Small Business Scheme (KOR) Explained.