How to invoice a client in the Netherlands in 2026

Qualify the VAT treatment before you issue the invoice

A Dutch invoice is not a fixed template; it is evidence of the VAT treatment applied to the transaction. Before choosing a VAT rate or wording, check who sells, who buys, where the goods are located, where the service is taxable and whether the customer is acting as a taxable person.

When should you charge Dutch VAT?

Charge Dutch VAT when the transaction is taxable in the Netherlands and no 0% rate, exemption or reverse charge applies. This is the usual outcome for a local supply of goods in the Netherlands, or for a B2C sale where VAT is due in the Netherlands.

The useful test is not simply "is my customer in the Netherlands?". Ask the operational questions first:

• are the goods supplied locally in the Netherlands?
• is the customer a private individual or a taxable business?
• does the supplier hold stock or run a local flow in the Netherlands?
• is the transaction an intra-Community supply, an export or a reverse-charge service?
• is a Dutch VAT registration required to report the transaction?

If Dutch BTW is due, the invoice must show the taxable amount, VAT rate, VAT amount and total. If BTW is not charged, the invoice must explain why.

Which Dutch VAT rates apply on an invoice?

The Netherlands mainly uses three VAT treatments: the standard rate 21%, the reduced rate 9% and the 0% rate. The standard rate is the default when no reduced rate or 0% treatment is justified.

The 0% rate is often misused. In the Netherlands, it can apply to certain international transactions, but it does not mean "no VAT because the customer is foreign". The file must contain supporting evidence.

Can a foreign company invoice in the Netherlands?

Yes, a foreign company can invoice a client in the Netherlands without having a Dutch permanent establishment. That does not remove the VAT analysis. If you carry out locally taxable transactions, you may need a Dutch VAT number in the format NL123456789B01.

In practice:

• an EU-established business can often apply for direct VAT identification;
• a non-EU business may need a tax representative in the Netherlands depending on the case;
• stock in the Netherlands, an import followed by a local sale, or a local sale from a Dutch warehouse can trigger BTW obligations;
• a straightforward intra-EU B2B service may instead fall under reverse charge by the customer.

Document your flows before issuing the first invoices. A business selling from Dutch stock is not in the same position as a business invoicing a consulting service to a Dutch taxable customer.

What must appear on a Dutch invoice?

A Dutch invoice must identify the parties, the transaction, the VAT treatment and the amounts. If the invoice does not meet the requirements, the risk is not limited to the supplier: the customer may also have trouble deducting input VAT.

Include at least:

• a unique, continuous invoice number;
• the invoice date;
• the supplier's name and address;
• the supplier's VAT number;
• the customer's name and address;
• the customer's VAT number where required;
• the supply date if different from the invoice date;
• a clear description of the goods or services;
• quantities;
• the unit price excluding VAT;
• discounts or rebates not included in the unit price;
• the taxable amount;
• the Dutch BTW rate applied;
• the Dutch BTW amount in EUR;
• the total amount payable;
• the currency used;
• the applicable wording for an exemption, 0% rate, reverse charge, special scheme or self-billing when relevant.

For a credit note, add the reference to the original invoice, the reason for the correction and, where goods are returned, the details linking the credit note to the return.

Which VAT wording should you use for intra-EU supplies, exports and reverse charge?

The VAT wording must explain why Dutch BTW is not charged. This is the part the tax authority and the customer will check when an invoice shows 0% VAT or no VAT.

For an intra-Community supply, check the customer's VAT number in VIES and keep proof of the validation. Also keep transport evidence: CMR, receipt confirmation, logistics documents or other documents consistent with the EU Quick Fixes.

Can you invoice in a currency other than EUR?

Yes, a Dutch invoice can be issued in a foreign currency, but Dutch VAT due in the Netherlands must be readable in EUR. The BTW amount therefore has to be converted into EUR using a documented exchange rate.

In practice, show:

• the commercial currency of the invoice;
• the taxable amount;
• the Dutch BTW rate;
• the Dutch BTW amount in EUR;
• the exchange rate used;
• the date or reference period of the rate.

Keep the exchange-rate evidence in the invoice file. The invoice should be understandable years later, even if the accounting system has changed.

Is e-invoicing mandatory in the Netherlands?

E-invoicing is mandatory when you supply the Dutch central government, but it is not generally mandatory for private B2B transactions. If you invoice a Dutch public authority, check the required structured format before sending the invoice.

Between private businesses, electronic invoicing is possible if the customer accepts it and the authenticity, integrity and readability of the invoice are guaranteed. A PDF by email may work in some cases, but it is not the same as a structured e-invoice sent through a network such as Peppol.

What invoice deadline and retention period apply?

The invoice must be issued no later than the 15th day of the month following the supply of goods or services. If you supply goods on 10 March, the invoice must be issued by 15 April at the latest.

The deadline also affects the BTW reporting period. If an invoice is issued late, the VAT may have to be reported in the period in which the invoice should have been issued, not only in the period of actual issue.

For retention, apply the Dutch rules:

• invoices and business records: 7 years;
• immovable property records: 10 years;
• OSS/IOSS transactions: 10 years.

This retention period is assessed against the current value of the data. As long as a contract or dataset is still active, it remains part of the current administration.

Common Dutch invoicing errors

Dutch invoicing errors almost always start with a rushed VAT qualification. The invoice template is only the final output of the analysis.

The most common mistakes are: See our guide on the VAT return in the Netherlands and the VAT rules in the Netherlands.

• applying 21% when the 0% rate or 9% should have been reviewed;
• applying 9% without product or service justification;
• forgetting the customer's VAT number on an intra-EU invoice;
• failing to check the VAT number in VIES;
• invoicing without a Dutch VAT number when a local sale requires one;
• confusing exemption, 0% rate, reverse charge and no VAT;
• omitting the Dutch BTW amount in EUR on a foreign-currency invoice;
• issuing the invoice after the legal deadline;
• retaining invoices under another country's retention period instead of the Dutch one.

See also: Netherlands VAT refund · Dutch taxpayer portal