Invoice requirements

Your invoices must satisfy a number of statutory requirements. You must state a number of basic details on all invoices, such as your VAT number, the VAT amount and the invoice date. The invoices must also be numbered sequentially. If you provide goods/services to another EU Member State, you must also indicate your customer’s VAT number. In addition, you must specify what goods or services were provided and when.

Turnover tax

Invoices which do not fulfil these requirements must be rectified. This is particularly important for turnover tax (VAT), because if your invoices do not satisfy the requirements, your buyer will not be entitled to a VAT deduction.

Electronic invoicing

You can also send invoices electronically. These must satisfy the same requirements as printed invoices. You are required to save electronic invoices as electronic messages. You must save invoices relating to immovable property for 10 years and other invoices for 7 years.

If you are invoicing a government body, you can submit your invoices online using the government’s electronic letterbox ‘Digipoort’. You can download a (Dutch-language) connection kit from the Logius website to allow you to submit e-invoices.