Professional Invoice Template for the Netherlands

Dutch tax law (Wet OB 1968) requires these mandatory fields on every invoice:

• Invoice number — sequential and unique; gaps in the sequence raise questions during Belastingdienst audits
• Invoice date and date of supply (if different)
• KVK number (Kamer van Koophandel, 8 digits) — the Netherlands mandates this on invoices, unlike most other EU countries
• Btw identification number (format: NL + 9 digits + B + 2 control digits)
• Customer's btw number (for B2B transactions)
• Full name and address of both parties
• Description of services or goods
• Amount excluding btw per rate
• Btw rate and btw amount
• Total including btw

Invoices must be issued no later than the 15th of the month following the month of supply. For example, a service completed in June must be invoiced by July 15.

• 21% — Standard rate: most goods and services (consulting, IT, advertising)
• 9% — Reduced rate: food, medicines, books, newspapers, art, accommodation, personal care services
• 0% — Zero rate: exports outside the EU, intra-EU B2B supply of goods

If your annual turnover stays below €20,000, you can opt into the Kleineondernemersregeling (KOR). Under KOR:

• You do not charge btw — no btw line appears on your invoices at all
• You cannot deduct btw on business purchases
• You stop filing quarterly btw returns
• Invoices must carry the statement: "Vrijgesteld van btw op grond van de kleineondernemersregeling (art. 25 Wet OB 1968)"

KOR applies for a minimum of 3 years once opted in. If turnover exceeds €20,000 during the year, btw liability restarts from that moment — not from January 1 of the next year. You still need your KVK number on KOR invoices.

The KVK (Kamer van Koophandel) number is your Dutch Chamber of Commerce registration number (8 digits). The Netherlands is one of the few EU countries that legally mandates the KVK number on business invoices. Every zzp'er and company registered with the KVK must include it.

You can find your KVK number in your KVK registration confirmation letter or via the KVK online business register. Without it, your invoice is non-compliant — even if all other fields are correct.