Netherlands: invoice requirements and VAT rates
Dutch invoices follow Article 226 through art. 35a of the Wet OB. The invoice is due no later than the 15th day of the month after the supply.
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Rates last checked on 15 October 2026. Main legal basis: Wet op de omzetbelasting 1968, art. 35a.
Open the invoice generator for Netherlands
BTW rates
| Rate | Type | Typical use |
|---|---|---|
| 21 % | Standard | |
| 9 % | Reduced | Food, water, medicines, books, newspapers |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | Wet OB 1968 art. 35a; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT number (btw-identificatienummer): for example NL123456789B01
- KVK number (Chamber of Commerce)
Good to know
- The Belastingdienst requires the invoice by the 15th day of the month following the month of supply.
- When VAT on an invoice has more than two decimals it is rounded to two.
- A digital invoice needs the customer’s agreement and a guarantee of authenticity, integrity and legibility.
- The VAT number has the form NL + 9 digits + B + 2 digits.
E-invoicing
The Netherlands has no general B2B e-invoicing mandate. Central government and most public bodies receive EN 16931 e-invoices, and Peppol BIS Billing 3.0 is the common format.
Peppol
Scheme 0106 identifies a KVK (Chamber of Commerce) number and 0190 an OIN used by government bodies. Both appear in Peppol directories for Dutch receivers.
Draftbill offers the Peppol BIS Billing 3.0 export for Netherlands. The default address scheme is 0106.