Short answer: every invoice shows your name and address and your client’s, your VAT ID and Chamber of Commerce number, the invoice date, a unique invoice number, what you supplied and when, the amount excluding VAT, the VAT rate and the VAT amount.
Checklist: mandatory details
- your full name and address
- your client’s full name and address
- your VAT identification number
- your Chamber of Commerce (KVK) number
- the invoice date
- a unique, sequential invoice number
- a description and the quantity of what you supplied
- the date of supply
- the amount excluding VAT
- the VAT rate (for example 21% or 9%)
- the VAT amount
Invoice numbers
Invoices must be numbered sequentially, in one or more series. Each number is used only once. For example 2026-001, 2026-002 and so on.
Special situations
- Reverse-charge VAT (for example construction subcontracting): state “btw verlegd” and your client’s VAT ID, and charge no VAT.
- Small business scheme: you charge no VAT; state that you use the KOR.
- Simplified invoice: up to €100 including VAT a simpler invoice is allowed, with the date, your name and address, a description and the VAT amount. Not allowed for supplies to other EU countries.
How long do you keep invoices?
Generally 7 years. For data on real estate, 10 years. Digital storage is allowed if the data stays readable and complete.
Sources
This article gives general information and is not personal advice. Rules and amounts change; to find out what applies to your situation, get in touch with us.