Netherlands VAT Invoice Template

Netherlands sets its own rules for what an invoice must contain and how VAT appears on it: including where your VAT number (btw-id) has to appear. This template handles both: pick your rate and the lines, the wording and the arithmetic follow.

Short answer

The Netherlands charges 21% BTW on most supplies and 9% on a reduced list. A factuur needs both parties' names and addresses, your btw-id, your KVK number, a unique invoice number, the supply date, a description, the amount before VAT, the rate and the VAT amount. There is no general B2B e-invoicing mandate yet.

At a glance

Standard VAT rate: 21%. Reduced rate: 9% on a defined list of goods and services.
A business invoice needs your btw-id and, if you are registered, your KVK number.
There is no general B2B e-invoicing mandate, but a Peppol e-invoice is required for central government.

Create your invoice for free See all templates

Last reviewed 11 November 2026, against the sources listed below.

Reviewed by Dealer, CMO.

What the Belastingdienst requires on the document

8 things have to appear before this counts as a valid invoice in Netherlands. The detail people miss most often is the KVK number, which must appear alongside your btw-id.

Your full legal name and address
The customer's full name and address
Your VAT identification number (btw-id)
Your KVK number if you are registered with the chamber of commerce
A unique, sequential invoice number
The invoice date and the date the goods or services were supplied
A description of the goods or services, with quantity or scope and the unit price
The amount before VAT, the VAT rate and the VAT amount

Verified against the Belastingdienst on 2026-11-11.

BTW is VAT, and 21% is only the default

The Netherlands charges 21% BTW on most goods and services. A reduced rate of 9% applies to a defined list including most food, medicines, books, newspapers and some repairs. The 0% rate applies to exports, intra-Community supplies and a few specific services. Use the rate that matches the supply.

The Belastingdienst publishes the reduced list by category, and it is narrower than the list many freelancers assume. A mixed invoice must show the amount, rate and VAT for each rate separately. If the supply is exempt rather than zero-rated, no VAT is charged and input VAT is generally not recoverable.

21%: the default for supplies that are not reduced, zero-rated or exempt.
9%: food, medicines, books, newspapers, hairdressing and some repairs.
0%: exports, intra-Community supplies and a few cross-border services, with evidence.
Mixed invoice: show each rate and its VAT amount separately.

Verified against the Belastingdienst rate guidance on 11 November 2026.

A Dutch invoice needs a btw-id and often a KVK number

The Belastingdienst requires your full name and address, your btw-identificatienummer, your KVK number if you are registered with the chamber of commerce, the customer's name and address, a unique sequential invoice number, the invoice date, the supply date, a description and the VAT breakdown.

Use the legal name of the business. A trade name is allowed only when it is registered with the KVK together with the address and place of business. The btw-id is the number beginning with NL, not the omzetbelastingnummer used in correspondence with the tax office.

Full legal name and address of both parties.
Btw-id beginning with NL, plus the KVK number if registered.
A unique, sequential invoice number.
The supply date, description, amount before VAT, rate and VAT amount.

Verified against the Belastingdienst factuureisen page on 11 November 2026.

There is no general B2B e-invoicing mandate yet

The Netherlands has no general mandatory B2B e-invoicing rule. A PDF or paper invoice is valid for a business customer that agrees to receive it. Invoices to the Dutch government are different: a Peppol e-invoice is required, and a PDF is not accepted. EU cross-border B2B e-invoicing is planned from 1 July 2030.

An e-invoice is allowed when the customer agrees, and it must meet the same legal requirements as a paper invoice. The B2G route is stricter: central government buyers require a structured Peppol invoice. The EU ViDA package sets the cross-border B2B digital reporting and e-invoicing framework for 2030.

B2B: paper, PDF or e-invoice, with the customer's agreement for electronic delivery.
B2G: Peppol e-invoice required; a PDF is not accepted.
EU cross-border B2B: digital reporting based on e-invoicing from 1 July 2030.
A domestic B2B mandate is not in force yet.

Verified against Ondernemersplein and the European Commission ViDA page on 11 November 2026.

KOR: no VAT, but the invoice still has to make sense

The kleineondernemersregeling exempts businesses with turnover up to €20,000 per calendar year from charging VAT. If you use it, do not put a VAT rate or VAT amount on the invoice. You may state that you use the KOR. Your customer cannot reclaim VAT that was never charged.

The KOR is optional and applies per calendar year. You still keep records and still invoice business customers, but the document is simpler because there is no VAT to show. If turnover crosses the limit, the scheme ends and you charge VAT from that point, so monitor the running total rather than waiting for the year end.

Turnover limit: €20,000 per calendar year.
No VAT rate and no VAT amount on the invoice.
State that the KOR applies if it helps the customer understand why no VAT is charged.
The customer cannot reclaim VAT that was never charged.

Check the current KOR conditions with the Belastingdienst before relying on the scheme for a new year.

Keep invoices for seven years

Dutch businesses must keep invoices and other basic accounting records for seven years. Records for immovable property must be kept for ten years, and One Stop Shop records for ten years after the year of the supply. Keep the invoice in the form you sent or received it.

The seven-year period starts when the record stops being current, which for an invoice is normally the end of the year it relates to. A digital copy is acceptable if it is a complete and readable representation of the original. Deleting the original after scanning is only safe when the scan meets those conditions.

Seven years for invoices and basic accounting records.
Ten years for records relating to immovable property.
Ten years for One Stop Shop records.
Keep a complete and readable copy, not a partial screenshot.

Verified against the Belastingdienst administrative retention guidance on 11 November 2026.

VAT registration and the value thresholds

These rules usually matter only once turnover crosses a threshold, which is what makes them easy to miss: an invoice that was fine last month can trigger registration and collection duties the first time it crosses the line.

The kleineondernemersregeling (KOR) applies while turnover is no more than €20,000 per calendar year. A KOR business charges no VAT and does not reclaim input VAT.
There is no general mandatory B2B e-invoicing rule. An electronic invoice is allowed when the customer agrees to receive it.
Invoices to the central government must be sent as a Peppol e-invoice. A PDF is not accepted for that route.
Invoices and basic accounting records must be kept for seven years, and records for immovable property for ten years.

VAT rates

Pick the rate matching what you supply. The generator applies it as a named line, which is how a client's accounts team expects to see it.

VAT rates for Netherlands
Applies to	VAT	Combined	Notes
Standard rate	VAT 21%	21%
Reduced rate	VAT 9%	9%	Most food, medicines, books, newspapers, hairdressing and some bicycle repairs.
Zero-rated	VAT 0%	0%	Exports, intra-Community supplies and a short list of cross-border services, with evidence.
KOR	No tax line	n/a	Small business rule for turnover up to €20,000 per calendar year. Do not show a VAT line.

Note: Rates shown for Netherlands, checked against Belastingdienst on 11 November 2026. Tax rates change by legislation, not on a schedule, so confirm yours before sending an invoice.

E-invoicing in Netherlands

No general B2B mandate

Paper, PDF or e-invoice by agreement between the businesses. A Peppol e-invoice is required for central government. EU cross-border B2B e-invoicing is planned from 1 July 2030.

This tool produces a PDF. It does not generate a structured e-invoice, and a PDF is not accepted where a structured e-invoice is required. Compare EU e-invoicing rules.

Sources

The requirements on this page come from the authorities that set them. Rules change, check the source before relying on it.

Factuureisen · Belastingdienst
Btw-tarieven · Belastingdienst
Hoe lang moet u uw administratie bewaren · Belastingdienst
Facturen maken en sturen · Ondernemersplein

Frequently asked questions

What VAT rate should I charge in Netherlands?

VAT 21% standard rate; VAT 9% reduced rate; VAT 0% zero-rated. Choose the one matching what you supply; the generator adds the line and does the arithmetic.

Do I need a vat number (btw-id) to invoice?

A Dutch business invoice needs your btw-id, and your KVK number if you are registered with the chamber of commerce. You can invoice without being registered for VAT only in the limited cases where you are not liable, such as the KOR. In that case, do not show a VAT line.

Is a PDF invoice valid in Netherlands?

For B2B, a PDF is valid when the customer agrees to receive it electronically. There is no general structured e-invoicing mandate in the Netherlands. For invoices to the Dutch government, a PDF is not accepted: a Peppol e-invoice is required. EU cross-border B2B e-invoicing is planned from 1 July 2030.

Can I use this template if I am not registered for VAT in Netherlands?

Yes, and you should not show a tax line at all. Charging VAT while unregistered is an offence in most jurisdictions. Pick the "no tax" option and the line is omitted rather than shown as zero, which is a different statement.

Do I have to invoice in EUR if my client is in Netherlands?

The generator defaults to EUR for Netherlands, which is what a domestic client expects. You can invoice in another currency for an overseas client, just state the currency clearly so there is no ambiguity about what is owed.

What has to legally appear on a VAT invoice in Netherlands?

Netherlands requires Your full legal name and address, The customer's full name and address, Your VAT identification number (btw-id), Your KVK number if you are registered with the chamber of commerce, among other items. The generator includes all of them automatically once you select Netherlands.

Does my invoice number have to be sequential?

The Belastingdienst requires consecutive invoice numbers, in one or more sequences, and each number may appear only once. A gap should be explainable. Keep the sequence consistent across the year.

How long do I need to keep a copy of this invoice?

At least 7 years. Check with Belastingdienst if your situation (an audit, a dispute, a dissolved business) extends that.

Do I charge VAT on an invoice to a client outside Netherlands?

For a B2B service to a VAT-registered customer in another EU country, Dutch VAT generally does not apply under the reverse charge. Show the customer's VAT ID and a note that the reverse charge applies. An intra-Community supply of goods is zero-rated with the customer's VAT ID and transport evidence. Exports outside the EU are zero-rated with export evidence.

Does the invoice need a signature, or does it have to be in a specific language?

No signature is required for a standard invoice, and there is no mandated language for domestic use, so write it in whatever language your client will actually read.

Related templates

Billed differently, but close enough to netherlands work that it's worth checking these too.

Ready to invoice?

Fill in the generator, download the PDF, and send it. No signup, no watermark, and your details stay in your browser.

Create your free invoice