What must a Dutch invoice include? The rules, simply explained (2026)

An invoice is not just a note with an amount. The Dutch tax office (Belastingdienst) has rules. If your invoice is wrong, your client sometimes cannot deduct the VAT — and that causes trouble.

Here is a simple checklist. Follow it and you are fine.

What must be on your invoice?

• The word "invoice" (factuur) and the invoice date.
• An invoice number. Use consecutive numbers. Each number may exist only once.
• Your details: name, address, your VAT number (btw-id) and your Chamber of Commerce number (KvK-nummer).
• Your client's details: name and address.
• What you delivered: a short description of the product or service, and how much.
• The date you delivered the goods or did the service.
• The amounts: the amount without VAT, the VAT rate (21%, 9% or 0%), the VAT amount, and the total.

Selling to another business in the EU? Then also add your client's VAT number.

An example of how the amounts look

This shows your client exactly where the VAT is. That is required.

Do you not charge VAT? (KOR or exempt)

Are you in the small business scheme (kleineondernemersregeling, KOR) or VAT-exempt? Then two things apply:

• You put no VAT on your invoice.
• You add a short line, for example: "VAT-exempt under the KOR scheme".

Watch the limit: the KOR applies up to € 20,000 in revenue per year. Go above it, and you must charge VAT again from that moment.

Common mistakes

• Skipping or repeating numbers. Keep your numbering clean and consecutive.
• Forgetting your VAT number. Without it, the invoice is incomplete.
• No delivery date. The invoice date and the delivery date are not always the same.

Make a correct invoice in one go

You don't have to memorise this. With BoekBrug's free invoice tool you fill in the fields and get an invoice that meets the Dutch requirements. You download it as a PDF. In a BoekBrug account every invoice gets the correct, consecutive number automatically — so no more duplicate numbers.

Try it below.