Educational guide
How to Invoice in the Netherlands
What a Dutch invoice has to show, which btw rates apply and who can use the small-business scheme (KOR), quoted from the Belastingdienst with the date we checked each page.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In the Netherlands, VAT (btw) is administered by the Belastingdienst, the Dutch Tax and Customs Administration. For businesses that have to invoice, the Belastingdienst's page on invoice requirements (Netherlands, checked October 31, 2026) says: "Bent u verplicht te factureren? Vermeld op uw factuur dan altijd de volgende gegevens:" (our translation: if you have to invoice, always put the following details on your invoice). The checklist below quotes each item.
On rates, the Belastingdienst's page on btw rates (Netherlands, checked October 31, 2026) says "Het algemene btw-tarief is 21%. Voor sommige goederen en diensten geldt het lage tarief van 9%, het 0%-tarief of een vrijstelling." (our translation: the general btw rate is 21%; for some goods and services, the low rate of 9%, the 0% rate or an exemption applies). Which rate applies depends on what you supply, and the Belastingdienst's rate pages list the categories.
Worked example, with sample figures in euros (EUR): a consultant in Utrecht invoices a Dutch business client for 12 hours at €95.00, so €1,140.00 before btw, assuming the general rate applies to the service. Applying the 21% general rate quoted above, btw is €1,140.00 × 21% = €239.40, and the invoice total is €1,379.40. Use your own prices; these are only an illustration.
Billed's invoice software page says: "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates." It also says you can "Invoice customers in multiple currencies, choosing a different currency for each invoice or customer."
For your own business, check the Belastingdienst's guidance or ask a Dutch tax adviser.
Invoice checklist for Netherlands
Each item has a note on what to include and when it applies.
Your name and your customer's
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "uw volledige naam en die van uw afnemer" (our translation: your full name and your customer's). It adds: "Vermeld de juridische naam." (our translation: give the legal name).
Both addresses
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "uw volledige adres en dat van uw afnemer" (our translation: your full address and your customer's). It adds: "Het is niet voldoende als u alleen een postbusnummer vermeldt." (our translation: a PO box number on its own isn't enough).
Your btw identification number
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "uw btw-identificatienummer" (our translation: your btw identification number), described as "Dit is het nummer met 'NL' ervoor." (our translation: this is the number that starts with NL).
KVK number, if registered
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "als u bij de KVK bent ingeschreven: uw KVK-nummer" (our translation: if you're registered with the Chamber of Commerce, your KVK number).
Date of issue
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "de datum waarop de factuur is uitgereikt" (our translation: the date the invoice was issued).
Invoice number
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "een factuurnummer" (our translation: an invoice number), with this note: "Gebruik opeenvolgende nummers voor uw facturen, met 1 of meer reeksen. Elk factuurnummer mag maar 1 keer voorkomen." (our translation: number your invoices in sequence, in one or more series; each invoice number may be used only once).
What you supplied
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): for goods, "als u goederen levert: wat voor goederen u hebt geleverd en hoeveel" (our translation: what goods you supplied and how many); for services, "als u diensten levert: wat voor diensten u hebt geleverd en de omvang ervan" (our translation: what services you supplied and how much).
Date of supply or advance payment
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "de datum waarop de goederen of diensten zijn geleverd, of de datum van een vooruitbetaling" (our translation: the date the goods or services were supplied, or the date of an advance payment).
Amount before btw
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "het bedrag dat u in rekening brengt, exclusief btw" (our translation: the amount you charge, excluding btw). Where rates differ: "Levert u goederen of diensten met verschillende btw-tarieven? Vermeld dan de aparte bedragen." (our translation: if you supply at different btw rates, show the separate amounts).
Btw rate and btw amount
RequiredBelastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "het btw-tarief dat van toepassing is op de geleverde goederen of dienst" (our translation: the btw rate that applies to what you supplied) and "het btw-bedrag" (our translation: the btw amount).
Small amounts and cross-border sales
Belastingdienst, invoice requirements (Netherlands, checked October 31, 2026): "Bijvoorbeeld als het factuurbedrag € 100 of lager is (inclusief btw). U hoeft dan minder gegevens te vermelden." (our translation: for example, if the invoice amount is €100 or less including btw, you need to show fewer details). For business abroad, it says "Dan moet u juist extra gegevens vermelden." (our translation: then you have to show extra details).
Tax and regulatory themes in Netherlands
Btw rates
Quoting the Belastingdienst's page on btw rates (Netherlands, checked October 31, 2026): "Het algemene btw-tarief is 21%. Voor sommige goederen en diensten geldt het lage tarief van 9%, het 0%-tarief of een vrijstelling." (our translation: the general btw rate is 21%; for some goods and services, the low rate of 9%, the 0% rate or an exemption applies). The same page says "Het 21%-tarief geldt voor alle goederen en diensten die niet vrijgesteld zijn, en die niet onder het 9%-tarief of het 0%-tarief vallen." (our translation: the 21% rate applies to all goods and services that aren't exempt and don't fall under the 9% or 0% rate).
Small-business scheme (KOR)
Quoting the Belastingdienst's page on the conditions for the KOR (Netherlands, checked October 31, 2026): "Per kalenderjaar hebt u een omzet van maximaal € 20.000." (our translation: your turnover is at most €20,000 per calendar year). "De maximale omzet van € 20.000 geldt voor het kalenderjaar waarin u zich aanmeldt, én voor het kalenderjaar daarvóór." (our translation: the €20,000 maximum applies to the calendar year in which you sign up and to the year before it). It also says "Als u al wel deelneemt aan de KOR, dan mag u geen btw in rekening brengen aan uw klanten." (our translation: once you take part in the KOR, you may not charge your customers btw).
Goods sent abroad
Quoting the Belastingdienst's page on btw rates (Netherlands, checked October 31, 2026): "Als u goederen levert aan het buitenland of opslaat in een douane-entrepot, gebruikt u meestal het 0%-tarief. Dit houdt in dat u op de factuur vermeldt dat het 0%-tarief is toegepast." (our translation: if you supply goods abroad or store them in a customs warehouse, you usually use the 0% rate, which means stating on the invoice that the 0% rate was applied).
Payment methods in Netherlands
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Netherlands
- A trade name can stand in for the legal name in one case. Quoting the Belastingdienst's page on invoice requirements (Netherlands, checked October 31, 2026): "De handelsnaam mag ook, als die in combinatie met het adres en woonplaats bij de Kamer van Koophandel is geregistreerd." (our translation: the trade name is also allowed, if it's registered with the Chamber of Commerce together with the address and town).
- Show rates separately and unit prices where they apply. Quoting the Belastingdienst's page on invoice requirements (Netherlands, checked October 31, 2026): "Vermeld ook de eenheidsprijs, als dit van toepassing is." (our translation: also show the unit price, where it applies).
- Selling to customers abroad changes the details. Quoting the Belastingdienst's page on invoice requirements (Netherlands, checked October 31, 2026): "Of bijvoorbeeld als u zakendoet met het buitenland. Dan moet u juist extra gegevens vermelden." (our translation: or, for example, if you do business abroad, you have to show extra details instead).
Questions about invoicing in Netherlands
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Netherlands.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Topic | Belastingdienst page (Netherlands, checked October 31, 2026) |
|---|---|
| What an invoice must show | Factuureisen (invoice requirements) |
| Btw rates | Tarieven en vrijstellingen (rates and exemptions) |
| Small-business scheme | Voorwaarden voor deelname aan de KOR (KOR conditions) |
| Shorter invoices and cross-border sales | Factuureisen, with its link to adjusted invoice rules |
When this isn't for you
Written for businesses established in the Netherlands invoicing customers there. For reverse-charge sales, the OSS scheme or sales outside the Netherlands, check the Belastingdienst's guidance or ask a Dutch tax adviser.