Dutch VAT invoices must be issued before the sixteenth day of the month after the month in which the taxable supply took place. Invoices must be stored for seven years. Netherlands, like all EU member states, now permits the use of electronic invoices under certain conditions.
Dutch invoice requirements
Invoices must contain at least the following basic information:
Date of issuance
A unique, sequential number
VAT number of the supplier
VAT number of the customer (under certain circumstances)
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
A date of the supply if different from the invoice date
The net, taxable value of the supply
The VAT rate applied, and the amount of VAT
Details to support zero VAT – export, reverse charge or intra-community supply
