What a Dutch invoice must include: the rules for freelancers

An invoice is more than a payment request. It's also the proof of VAT, for you and for your client. That's why the Belastingdienst sets rules for what it must contain. If something is missing, your client may not be able to reclaim the VAT, and you'll hear about it on your next job.

What every invoice needs

• your name and address, and your client's
• your VAT identification number
• your KvK number, if you're registered with the Chamber of Commerce
• the invoice date
• a unique invoice number that follows on from the previous one
• a description of what you delivered or did, with the quantity
• the date of delivery, if it differs from the invoice date
• the amount excluding VAT, per VAT rate
• the VAT rate and the VAT amount
• the total

You can build the invoice number however you like, for example with the year in front (F-2026-041). What matters is that numbers follow each other and are never used twice.

Reverse charge

Working for a business where the VAT is reverse charged, such as a client in another EU country? Then you don't charge VAT. Instead you write btw verlegd (VAT reverse charged) on the invoice, together with your client's VAT number. The amount per VAT rate is still shown.

On the KOR?

Under the small business scheme (KOR) you don't charge VAT. You leave VAT off the invoice, but you do state that an exemption applies.

Small amounts

Is the total no more than €100 including VAT? Then you may issue a simplified invoice with fewer details. Handy for small sales, but for regular jobs you send a full invoice.

Payment terms

Didn't agree a payment term? Then it's 30 days. Between businesses you can generally agree up to 60 days. Put the due date on your invoice so your client knows exactly where they stand.

Keeping invoices

Keep your invoices for 7 years, in their original form. For records about real estate it's 10 years.

How Muntelo makes this easier

In Muntelo you enter your business details once. Every invoice gets the next number, your KvK and VAT numbers and the right VAT wording automatically, whether it's 21%, reverse charge or the KOR. A sent invoice never changes; corrections go through a credit note.