Dutch VAT invoice requirements

Dutch VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.


Date of issuance and storage of Dutch invoices

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
  • The total, gross value of the invoice

 


Need help with your Dutch VAT compliance?



Researching Dutch VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Dutch news

Netherlands cuts e-book VAT 2020

February 06, 2019

The Netherlands has confirmed that it will harmonise its VAT on electronic books and journals to the reduced 9% VAT rate from 1 January 2020.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.