You must state a number of basic details on all invoices, such as your VAT number, the VAT amount and the invoice date. If your invoice's total amount does not exceed €100 (VAT included), or it is an invoice to rectify a previously send one, the requirements are less strict. However, this does not apply to intra community supplies, long-distance sales and the provision of a service within the EU, while the VAT regarding that service has been reverse-charged to the person receiving the service.
Invoices must be numbered sequentially. Invoices that do not fulfil these requirements, must be rectified. This is particularly important for VAT purposes, because if your invoices do not satisfy the requirements, your buyer will not be entitled to a VAT deduction.
If you provide goods or services to another EU Member State, you must also indicate your customer’s VAT number. In addition, you must specify what goods or services were provided and when.
Minimum retention period invoice records
You must keep invoices relating to immovable property for 10 years and all other invoices for 7 years. You can issue, receive and store your receipts and invoices in electronic format, but they must contain the same information as the original paper invoices.
Expiration date invoice
It may be that you send your invoice only after some time. If it is sent to another company and it is not more than 5 years old, they still have to pay the invoice. It expires 5 years after the end of the payment term, after which your customer no longer has to pay. If you sell products to consumers, your invoice expires after only 2 years. But if you sell services and travels to consumers, the time limit is 5 years. If you send your customer a reminder before the end of the time limit, it will start again. This is called 'interrupting'.
Electronic invoices must satisfy the same requirements as printed invoices. Your customer has to agree with the electronic invoice. You are required to save electronic invoices as electronic messages.
Send electronic invoices to the national government
If you are invoicing a Dutch government body (municipality, province, non-departmental public bodies), you can submit your invoices online using the government’s electronic letterbox Digipoort, your accounting software or the governmental suppliers portal.
If you, from within the Netherlands, do business with companies in other EU Member States, there are additional requirements for invoices regarding goods and services. For more information contact the Dutch Tax and Customs Administration. As far as elektronic invoices are concerned, EU Member States may have their own additional requirements as well.
Contact the Tax and Customs Administration via our Information Desk
Call +31 55 538 53 85