Dutch sales invoice requirements

In certain situations, you are required to issue an invoice. Does this obligation apply to you? Then always include the following basic information on your invoices:

• your full name and that of your customer
  You state the legal name. The trade name is also allowed, if it is registered with the Chamber of Commerce in combination with the address and place of residence. For fiscal entities, it is customary to include the name of the entity that provides the service on the invoice.
• your full address and that of your customer
  You mention the address where the company is actually located. Mentioning only a PO Box number is not sufficient.
• your VAT number
  For fiscal entities, this is the VAT number of the entity providing the service.
• your Chamber of Commerce number
• the date the invoice was issued
• a consecutive number
• the nature of the goods or services you have supplied
• the quantity of the goods or the extent of the services you provided
• the date the goods or services were delivered, or the date of an advance payment
• the amount you charge, excluding VAT.
  Do you supply services with different VAT rates? If so, list the separate amounts. In addition, include the unit price, if applicable.
• the VAT rate you charge
• the VAT amount.

Custom rules for invoices apply in some situations.

Who are required to invoice?

You prepare an invoice for all goods and services you provide to other entrepreneurs. Even legal entities that are not entrepreneurs (including foreign ones), you send an invoice. These may include, for example, associations and foundations.

Goods and services to individuals

Do you sell goods or services to individuals? Then you are not required to issue an invoice, with the exception of the following situations:

• You are a wholesaler in food, tobacco products, dental raw materials or (parts of) dental works and at least 80% of your customers are entrepreneurs.
• You supply a new or nearly new means of transport to a customer in another EU country.
• Your delivery is a distance sale.

Which entrepreneurs do not have to meet all invoice requirements?

The following entrepreneurs are not required to create invoices that meet all requirements:

• entrepreneurs in cab transport and public transport
• entrepreneurs in the hospitality industry
• entrepreneurs providing exempt goods or services
  If you are partially exempt, you do have to invoice for the taxed goods or services.
• entrepreneurs who fall under the agricultural regulation or the livestock trade regulation
• Entrepreneurs who have agreed that the buyer makes the invoice (e.g. at auctions).
  For this, see Factuur uitgereikt door afnemer.

ATTENTION!

You must always issue an invoice for an intra-Community supply. 

Is there an advance payment in connection with an intra-Community supply?

Then you do not have to issue an invoice for this.

Store your invoices

You keep all invoices you send or receive in your administration. This is required because we need to be able to audit your administration. You keep the invoices in the form in which you sent or received them. So digital invoices you do not print, but you store them digitally. You keep the invoices for 7 years. 

Invoices about real estate you keep 9 years.

ATTENTION!

The following services (including those covered by the MOSS regulation are subject to a 10-year retention period:

• electronic services
• telecommunication services
• radio and television broadcasting services.

You can read about what these services entail under Digital services.

Retention of invoices and receipts that have been scanned

You may also scan invoices and receipts and store them digitally. However, they must be a correct and complete reproduction of the original. It is important that the authenticity features are also stored. You can read this in the brochure 'Uw geautomatiseerde administratie en de fiscale bewaarplicht'.

If you meet the requirements, you do not have to keep the original invoices and receipts. This digital administration must also be kept for 7, 9 or 10 years and be auditable within a reasonable time.