Dutch Invoice Template (Factuur)

What a Dutch invoice must include

The Belastingdienst lists these requirements (factuureisen):

• The names of you and your customer. A trade name is fine if it is registered with the KvK.
• The street addresses of both parties. A PO box alone is not enough.
• Your btw-id (VAT ID)
• Your KvK number (Chamber of Commerce), if you are registered
• The invoice date and a unique sequential number (see how to number invoices)
• The quantity and type of goods, or the type and scope of the service
• The date of supply, or of an advance payment
• The amount excluding BTW, split by rate, with unit prices where relevant
• The BTW rate and the BTW amount

Invoices of €100 or less including BTW need fewer details. Cross-border sales need extra details, such as your customer's VAT number and "btw verlegd" (reverse charge) for EU business customers.

When to send the invoice

You must issue the invoice no later than the 15th day of the month after the supply. For work delivered on 20 October, the invoice is due by 15 November. You may invoice earlier, and you can also invoice in advance.

Dutch VAT (BTW) rates

Hotel accommodation moved from 9% to 21% on 1 January 2026. Plans to raise culture, media and sport to 21% were dropped, so those stay at 9%.

btw-id, omzetbelastingnummer and KvK

• btw-id: NL + 9 digits + B + 2 digits, for example NL123456789B01. This is the number that goes on your invoices and website.
• Omzetbelastingnummer: your internal number for filing VAT returns. Sole traders have had a separate btw-id since 2020, so do not print the omzetbelastingnummer on invoices.
• KvK number: 8 digits from the Chamber of Commerce.

KOR: small business scheme

Under the kleineondernemersregeling (KOR) you charge no BTW if your Dutch turnover is €20,000 or less a year. You also do not have to issue BTW invoices. If you send one anyway, show no BTW and no BTW amount. A note such as "Vrijgesteld van btw op grond van de KOR" makes it clear to your customer. Since 2025 an EU-wide version of the scheme also exists for businesses selling in other EU countries.

E-invoicing: is a PDF valid in the Netherlands?

Yes. There is currently no domestic B2B e-invoicing mandate, and a PDF sent by email is a valid factuur. Invoices to central government must use e-invoicing via Peppol. In September 2026 the government announced it wants mandatory B2B e-invoicing from 1 July 2030, in line with the EU's ViDA rules, with KOR users exempt. This is still only a plan and a bill is expected for consultation. Dutch businesses that bill Belgian or Polish clients may already be asked to use Peppol.

Worked example

A freelancer bills a Dutch client for a logo at €950, 12 hours of copywriting at €75 (€900) and social media templates at €350:

• Total excluding BTW: €2,200.00
• BTW at 21%: €462.00
• Total including BTW: €2,662.00

Check other amounts with the VAT calculator.

Common mistakes

• Printing the omzetbelastingnummer instead of the btw-id
• Leaving out the KvK number or the date of supply
• Charging BTW while you use the KOR
• Invoicing after the 15th of the following month
• Editing a sent invoice instead of issuing a credit note (creditnota)

How to use this Dutch invoice template

1. Open the invoice generator or pick from the invoice templates.
2. Add your logo and enter your btw-id in the Tax ID field. Add the KvK number as an extra field or in the notes.
3. Add line items. BTW defaults to 21%. The template uses one rate per invoice, so bill 9% items separately.
4. Under Customize, set the document language to Dutch so it prints as "Factuur".
5. Download the PDF and send it before the 15th of the following month.

Keep copies of every invoice for seven years, as the Belastingdienst requires. New to invoicing? Read how to write an invoice.

This page is general information, not tax advice. Check the Belastingdienst or ask a boekhouder.