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Netherlands VAT invoice requirements

A Dutch factuur carries the KVK number of a business registered with the Chamber of Commerce and the btw-id, not the tax number used with the Belastingdienst. Since 2026 hotel stays are taxed at 21% instead of 9%.

Last checked Sources

Invoice
factuur
VAT number
NL + 9 digits + B + 2 digits btw-identificatienummer (btw-id) [1]
Standard VAT rate
21% [2]
Simplified invoice
Up to €100 incl. VAT [7]
Keep invoices
7 years (10 for property) [8]
E-invoicing
Central government only; B2B planned 2030

What an invoice in Netherlands must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Netherlands adds:

KVK number
If the business is registered with the Chamber of Commerce (KVK), its KVK number must be on the invoice. [3]
Supply or prepayment date
The date on which the goods or services were supplied, or the date of a prepayment, must be shown in addition to the issue date. [3]
VAT amount in euros
Per VAT rate or exemption, the invoice must show the VAT amount in euros. [4]
"btw verlegd" for reverse charge
Write "btw verlegd" on the invoice, include the customer's VAT ID, charge no VAT and show the fee per VAT rate. [5]
Special scheme indication
The invoice must show whether a special VAT regime applies, such as the margin scheme, reverse charge or an exemption. [4]
Real address
Full name and address of supplier and customer are required; the VAT ID is shown with the NL prefix. [3]

VAT rates in Netherlands

From 1 January 2026 overnight accommodation (hotels, B&Bs, hostels) moved from 9% to 21%; separately offered extras such as breakfast stay at 9%. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Netherlands
RateApplies to (examples)
21%Standard rate: everything without a lower rate
9%Food products, medicines, books (including e-books), newspapers, magazines, online publications, paint and plaster work on homes
0%Cross-border trade, e.g. international transport of goods and work (such as repairs) on goods exported outside the EU; some fishing and supply of seagoing vessels

Issuing and keeping invoices

Currency
The VAT amount must be stated in euros. [4]
When to issue
Send the invoice no later than the 15th day of the month after the month of supply. [6]
Simplified invoice (vereenvoudigde factuur)
If the invoice total is at most €100 including VAT, a simplified invoice may be issued showing: issue date, your name and address, the goods or services supplied, the VAT (or data to calculate it), and a reference to the original invoice if it amends one. Not allowed for intra-EU supplies, distance sales, or reverse-charged supplies to another EU country. [7]
Keeping invoices
Keep invoices for 7 years; invoices relating to immovable property for 10 years. [8]

E-invoicing in Netherlands

Businesses in the Netherlands do not have to send or accept e-invoices unless they supply central government, and an electronic invoice needs the customer's agreement. Domestic B2B e-invoicing is expected around the EU's ViDA dates.

  1. In force

    B2G: suppliers to Dutch central government must send e-invoices

    Municipalities, provinces, water authorities and other contracting authorities may require e-invoices; Peppol is the main channel. [9]

    In force

  2. 1 July 2030

    Cross-border EU B2B e-invoicing and reporting, replacing the ICP declaration

    Invoices must meet the European standard; a PDF sent by e-mail does not comply. [10]

    Planned

  3. 1 July 2030 (expected)

    B2B domestic e-invoicing

    Dutch rules and dates not yet finalised; the government intends to exempt KOR participants. [10]

    Planned

  4. 1 July 2031 (expected)

    B2B domestic digital reporting

    Digital reporting of invoice data for domestic business transactions. [10]

    Planned

Good to know for Shopify sellers

Selling into Netherlands from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [13].

  • Small businesses scheme (KOR): available to businesses established in the Netherlands with turnover of at most €20,000 per calendar year, in both the year of registration and the year before. [11]
  • Under the KOR you need not issue invoices; if you do, state on the invoice that you use the kleineondernemersregeling and charge no VAT. [12]
  • Put the btw-id (NL...B01) on invoices and your website; the omzetbelastingnummer is only for contact with the Belastingdienst. Sole traders' btw-ids no longer contain their BSN. [1]

Make an invoice for Netherlands

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

  1. Alles over uw btw-identificatienummer en omzetbelastingnummer (Belastingdienst)
  2. VAT rates and exemptions in the Netherlands (business.gov.nl, Netherlands Enterprise Agency RVO / Belastingdienst)
  3. Aan welke eisen moeten facturen voldoen (Belastingdienst)
  4. Invoice requirements (Belastingdienst, English)
  5. U maakt gebruik van de verleggingsregeling (Belastingdienst)
  6. Facturen maken voor uw btw-administratie (Belastingdienst)
  7. Vereenvoudigde factuur (Belastingdienst)
  8. Invoice requirements in the Netherlands (business.gov.nl, RVO)
  9. E-invoicing government organisations (business.gov.nl, RVO)
  10. E-invoicing mandatory for business-to-business transactions (business.gov.nl amendments, RVO)
  11. Voorwaarden voor deelname aan de KOR (Belastingdienst)
  12. U maakt gebruik van de kleineondernemersregeling (Belastingdienst)
  13. EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.