Writing Dutch Invoices: Rules for DAFT Entrepreneurs

The first invoice we sent to a Dutch client got bounced back. Not because they did not want to pay, but because it was missing our KVK number. We had no idea that was required.

Dutch invoicing rules are specific. If your invoices do not include the right information, clients may refuse them — and the Belastingdienst (Dutch tax authority) can reject your BTW deductions. Here is exactly what your invoices need to include under the Dutch-American Friendship Treaty (DAFT) business rules, which are the same rules every Dutch business follows.

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Required Fields on Every Invoice

Dutch law specifies what must appear on a legitimate invoice. Miss any of these and your invoice is technically invalid.

Your business details:

• Full legal business name (as registered with KVK)
• Business address
• KVK number (Kamer van Koophandel registration number)
• BTW-identificatienummer (your VAT identification number)

Client details:

• Client's full legal name or company name
• Client's address
• Client's BTW number (if they are a business)

Invoice specifics:

• Invoice date
• Unique, sequential invoice number
• Clear description of the goods or services provided
• Quantity and unit price (if applicable)
• Total amount excluding BTW
• BTW rate applied (21%, 9%, or 0%)
• BTW amount
• Total amount including BTW
• Payment terms and due date

Pro Tip: Use a consistent invoice numbering system from day one. Something like "2026-001, 2026-002, 2026-003" works well. The numbers must be sequential with no gaps. If you void an invoice, note it in your records but do not reuse the number.

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BTW (VAT) on Your Invoices

How you handle BTW depends on who your client is and where they are located.

Dutch business clients: Charge 21% BTW (standard rate) on most services. The client reclaims this from the tax authority, so the pre-BTW amount is what matters to them.

EU business clients (outside NL): You can apply the reverse-charge mechanism. List "BTW verlegd" (VAT reverse-charged) on the invoice instead of charging BTW. The client accounts for the VAT in their own country.

Non-EU clients: No BTW charged. Note on the invoice that the service is exempt from Dutch BTW.

Individual consumers: Charge 21% BTW. Quote prices including BTW since individuals cannot reclaim it.

For a deeper look at VAT registration and how it all works, check our VAT registration guide.

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Payment Terms

Standard payment terms in the Netherlands are 30 days (net 30). Some common variations:

• 14 days: Reasonable for smaller clients and quick projects
• 30 days: The standard. Most Dutch businesses expect this
• 60-90 days: Some larger corporations push for this. Negotiate if you can

Always state your payment terms clearly on the invoice. Include the exact due date, not just "net 30." Dutch clients respond better to "Payment due by 15 April 2026" than "Payment due within 30 days."

What We Wish We Knew: Late payment is common even in the Netherlands. Under Dutch law, you can charge statutory interest on overdue invoices (currently the ECB rate plus 8% for business-to-business transactions). Include a note about late payment interest in your terms and conditions.

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Invoice Formatting Tips

Beyond the legal requirements, a few practical tips that make your invoices look right to Dutch clients.

Use euros. Even if your accounting software defaults to dollars, always invoice Dutch clients in euros. This is not optional for domestic transactions.

Include your IBAN. Dutch business payments are made by bank transfer, not check. Include your IBAN and BIC/SWIFT code prominently on every invoice.

Language. You can invoice in English. There is no legal requirement to invoice in Dutch, though some smaller clients may prefer it. If you want to be extra accommodating, use bilingual invoices.

Keep it clean. Dutch businesses appreciate clear, well-organized documents. A cluttered or confusing invoice reflects poorly on your business.

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Accounting Software Handles Most of This

You do not need to build invoices from scratch. Good accounting software will include all required fields automatically once you enter your business details.

Popular Dutch options like Moneybird and e-Boekhouden are built specifically for Dutch invoicing requirements. They handle sequential numbering, BTW calculations, and even connect directly to your bookkeeping records.

If you use international software like FreshBooks or QuickBooks, make sure you configure it for Dutch requirements. Double-check that your KVK number, BTW number, and the correct BTW rates are included.

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Common Invoicing Mistakes

Missing KVK or BTW number. The most common error. Without these, your invoice is invalid and most Dutch companies will send it back.

Non-sequential invoice numbers. Gaps in your numbering sequence can trigger questions during a tax audit. If you void invoice 2026-005, do not skip to 2026-006 without documenting why.

Wrong BTW rate. Most services are 21%, but some (food, books, certain medical services) are 9%. Using the wrong rate creates problems for both you and your client.

No payment due date. "Please pay soon" is not a payment term. Include a specific date.

Invoicing in dollars. For Dutch clients, always invoice in euros. For international clients, you can use their preferred currency but keep your records in euros.

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Credit Notes

Sometimes you need to correct an invoice — maybe you overcharged, a client returned a product, or you agreed to a discount after the fact. In the Netherlands, you issue a credit note (creditfactuur) rather than deleting or editing the original invoice.

A credit note must reference the original invoice number and include all the same required fields. It effectively reverses part or all of the original invoice. Your accounting software can generate these automatically.

Never delete a sent invoice. The sequential numbering must remain intact, and your records should show a clear trail from invoice to credit note.

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Invoicing for International Clients

If you work with clients outside the Netherlands (which many DAFT entrepreneurs do), your invoicing approach changes slightly.

EU clients with a valid VAT number: Use the reverse-charge mechanism. No BTW charged. Include the client's VAT number and the notation "BTW verlegd" on the invoice.

Non-EU clients: No BTW applies. Note the exemption reason on the invoice.

Currency: You can invoice international clients in their currency (USD, GBP, etc.), but you must record the euro equivalent in your bookkeeping using the exchange rate on the invoice date.

What We Wish We Knew: Even when working with international clients, your Dutch invoicing obligations still apply. Every invoice needs your KVK number and must follow sequential numbering, regardless of where your client is located.

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Keep Every Invoice

You are legally required to keep copies of all invoices — both sent and received — for seven years. Digital copies are fine. Store them somewhere backed up and organized by year.

This matters for tax filings, potential audits, and your own sanity when your accountant asks for "that invoice from 2024."

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