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

 


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