What is a Dutch factuur?
In the Netherlands an invoice is a factuur. A business customer relies on the correct supporting information when claiming input VAT, and the Belastingdienst can review it. A missing field may require correction and can put a deduction at risk.
Businesses generally invoice supplies to other businesses and legal entities. The timing rule commonly requires issue by the 15th day after the month in which the supply took place, with transaction-specific exceptions. Consumer invoicing requirements also vary by supply.
What must a Dutch factuur include?
A valid factuur has to contain every mandatory particular set out by the Belastingdienst. Leave one out and the invoice is technically incorrect, which can cost your customer their input-VAT deduction and can prompt questions in an audit. Make sure every factuur shows the following.
- Your full name and address
- The legal name and address of your business as the supplier issuing the invoice.
- The customer's full name and address
- The complete name and address of the business or entity receiving the goods or services.
- Your VAT identification number (BTW-id)
- Your BTW-identificatienummer, the VAT number you show to customers and use on invoices.
- Your KvK (Chamber of Commerce) number
- Your registration number from the Kamer van Koophandel, generally required on business documents.
- A sequential invoice number
- A unique and sequential invoice number from a clear numbering series.
- The invoice (issue) date
- The date on which the factuur is issued.
- The date of supply
- The date the goods were delivered or the service performed, or the date of an advance payment, where different from the issue date.
- Description and quantity
- A clear description of the goods or services supplied and the quantity or scope.
- Net amount per VAT rate
- The price excluding VAT, broken down by each applicable BTW rate, plus any discount not already in the unit price.
- VAT rate and VAT amount
- The BTW rate applied (standard or reduced) and the resulting VAT amount in euros, per rate.
- Any reverse-charge or exemption note
- Where VAT is reverse-charged or the supply is exempt or zero-rated, a note stating that, for example btw verlegd.
KvK number vs BTW-id: what is the difference?
Two numbers cause most of the confusion for new Dutch businesses, because both are issued around the same time but do very different jobs. The KvK number (KvK-nummer) is your registration number with the Kamer van Koophandel, the Dutch Chamber of Commerce. It identifies your business in the trade register and generally belongs on your invoices and business correspondence.
The BTW-id (BTW-identificatienummer) is your VAT identification number, issued by the Belastingdienst. This is the number you display publicly - on your website and on your invoices - and it is the number an EU customer uses to verify you. It is deliberately separate from your older internal VAT tax number (the omzetbelastingnummer or BTW-nummer), which you use in correspondence with the Belastingdienst itself but should not be the one printed for customers. On a customer-facing factuur, show your BTW-id.
| Identifier | Issued by | Used for | On the invoice? |
|---|---|---|---|
| KvK number (KvK-nummer) | Kamer van Koophandel | Trade-register identity of your business | Yes, generally required |
| BTW-id (BTW-identificatienummer) | Belastingdienst | Public VAT identity shown to customers | Yes, this is the VAT number to print |
| VAT tax number (omzetbelastingnummer) | Belastingdienst | Private correspondence with the tax authority | No, keep it for tax filings |
Dutch BTW rates and the small business scheme (KOR)
The Netherlands uses a standard BTW rate, a reduced rate for defined categories and 0% treatment for specified supplies such as qualifying exports and intra-EU transactions. Exemptions and special schemes are different from a 0% rate. Confirm the current classification and show the net amount, rate and VAT amount per treatment where required.
The Dutch kleineondernemersregeling (KOR) is an optional VAT exemption for an eligible Netherlands-established business with no more than 20,000 EUR annual turnover under the scheme's calculation. A participant does not charge BTW and cannot deduct input VAT. It generally stops filing regular VAT returns, although special transactions can still create obligations. Crossing the threshold ends the exemption from the turnover-crossing supply. The separate EU KOR has its own conditions for cross-border activity.
How does the reverse charge (btw verlegd) work?
For many cross-border business-to-business supplies, the VAT is not charged by the seller but accounted for by the buyer. This is the reverse charge, known in Dutch as btw verlegd (VAT shifted or reverse-charged). When it applies, you issue the factuur without charging BTW, and instead of a VAT amount you add a note that the VAT has been reverse-charged.
The most common case is a B2B sale of services to a business in another EU country: under the general place-of-supply rule, the customer accounts for the VAT in their own country, so you invoice at no VAT and write btw verlegd (or the customer's-language equivalent, for example "VAT reverse-charged"). For intra-EU supplies you must also show both VAT identification numbers - yours and the customer's valid BTW-id - and the supply is reported in your EU sales listing. Reverse charge also applies to certain domestic sectors inside the Netherlands, such as parts of construction and subcontracting and some scrap and electronics supplies. In every reverse-charge case the rule is the same: no VAT on the invoice, plus the explicit note and the required VAT numbers.
Sequential invoice numbering
Every factuur needs a unique, sequential invoice number. More than one clear series can be used, but a number must not be reused or become ambiguous.
FreeBillGen guests enter their own number. A signed-in workspace can suggest the next saved number and block a duplicate saved full number, but it cannot know about documents created elsewhere. Preserve voids and corrections in the audit trail.
How long must you keep invoices? The 7-year rule
Dutch businesses generally keep sent and received invoices for seven years. Invoices concerning immovable property are kept for ten years. Records for transactions under the Union or Import one-stop-shop schemes also have a ten-year period.
Keep an invoice in the form in which it was sent or received. A digital invoice must therefore remain digital and reasonably available for inspection. A printout or newly created PDF alone does not preserve the original electronic record. Scanning is allowed only when the copy is complete and preserves the required authenticity characteristics.
Create a professional Dutch factuur free
A free generator can help you prepare a Dutch invoice draft with party details, dates, a number, line descriptions, configurable VAT and calculated totals. Enter the relevant BTW-id, KvK number, supply date and any other particulars your transaction requires, because FreeBillGen does not certify that every Belastingdienst field is present.
For a cross-border EU B2B sale you can switch BTW off and add the applicable VAT identifiers and btw verlegd note manually. If you use the small business scheme (KOR), confirm its treatment and wording before issuing. The result is a clean PDF for your records, but you remain responsible for verification and statutory retention.
Dutch invoice questions
What must a Dutch factuur contain?
A valid factuur must show your full name and address, the customer's full name and address, your BTW-id (VAT identification number) and KvK number, a sequential invoice number, the issue date, the date of supply, a description and quantity of what was supplied, the net amount per VAT rate, the BTW rate and amount, and a reverse-charge or exemption note where VAT is not charged. The exact requirements are set by the Belastingdienst.
What is the difference between a KvK number and a BTW-id?
The KvK number is your registration number with the Chamber of Commerce (Kamer van Koophandel) and identifies your business in the trade register. The BTW-id is your VAT identification number issued by the Belastingdienst, which you display publicly and print on invoices. A separate VAT tax number (omzetbelastingnummer) is used only in correspondence with the tax authority, not on customer invoices.
What does btw verlegd mean on an invoice?
Btw verlegd means the VAT has been reverse-charged: the seller does not charge BTW and the buyer accounts for the VAT instead. It applies to many cross-border B2B supplies, such as services to a business in another EU country, and to certain domestic sectors like construction subcontracting. The invoice shows no VAT, carries the btw verlegd note, and for intra-EU supplies shows both parties' VAT identification numbers.
What are the VAT (BTW) rates in the Netherlands?
The Netherlands has a standard BTW rate for most goods and services, a reduced rate for categories such as many foods, medicines and books, and a 0% rate that mainly covers intra-EU supplies and exports. Rates and reduced-rate categories change over time, so confirm the current percentages with the Belastingdienst. An invoice that mixes rates must show the net amount, rate and VAT amount separately for each.
How long must I keep invoices in the Netherlands?
Sent and received invoices are generally kept for seven years. Invoices concerning immovable property and records under the Union or Import one-stop-shop schemes have a ten-year period. Keep digital invoices in the form received or sent and reasonably available for inspection; a printout alone is not enough.
Do I need a KvK number on my invoice?
Yes. Businesses registered with the Kamer van Koophandel are generally expected to show their KvK number on invoices and business documents, alongside the BTW-id used for VAT. Showing both lets customers identify your business and verify your VAT registration.