How to Invoice in the Netherlands: BTW, Rules & Template
Dutch invoices have strict legal requirements — miss a field and your client's accountant will send it back. Here's every mandatory element, the BTW rates, and the reverse-charge rule that trips up freelancers selling across the EU.
If you're a ZZP'er (freelancer) or run a small business in the Netherlands, your invoices have to meet the requirements set by the Belastingdienst (Dutch Tax Administration). The rules are stricter than in many countries — a missing BTW-id or invoice number can make the invoice invalid for your client's VAT return, and they'll ask you to redo it.
This guide covers exactly what a compliant Dutch invoice needs, the BTW rates, and how reverse-charge works.
Every Dutch invoice needs your BTW-id and KVK number, a unique sequential invoice number, the date, both parties' details, an itemised description, the BTW rate and amount, and the total. Keep all invoices for seven years.
Mandatory fields on a Dutch invoice
The Belastingdienst requires all of the following. Leave one out and the invoice may not be legally valid:
| Field | Detail |
|---|---|
| Your business name & address | The legal name registered with the KVK |
| Your BTW-id | Your VAT identification number (the one starting NL…B…) |
| Your KVK number | Chamber of Commerce registration number |
| Invoice number | Unique and sequential — no gaps or duplicates |
| Invoice date | The date of issue |
| Customer details | Name and address (and their VAT number for B2B/EU) |
| Description | Nature and quantity of goods or services |
| Supply date | When the goods/services were delivered, if different from invoice date |
| BTW breakdown | The rate (21%, 9%, 0%), the amount of BTW, and the amount excluding BTW |
| Total | Amount including BTW |
BTW rates in 2026
The Netherlands uses three BTW (VAT) rates:
- 21% — standard rate. Applies to most goods and services.
- 9% — reduced rate. Food, drinks (non-alcoholic), books, medicines, public transport, and some labour-intensive services like repairs.
- 0% — zero rate. Mainly for international supplies and exports; you charge no BTW but can still reclaim input BTW.
Some activities (such as certain medical, educational and financial services) are BTW-exempt entirely — different from 0%, because exempt suppliers generally can't reclaim input BTW.
Reverse-charge: "btw verlegd"
This is the rule that confuses freelancers selling to businesses in other EU countries. For most B2B sales to a VAT-registered customer elsewhere in the EU, you apply the reverse-charge mechanism:
- You charge 0% BTW.
- You write "btw verlegd" (VAT reverse-charged) on the invoice.
- You include both your and the customer's VAT numbers.
- The customer accounts for the VAT in their own country.
You also report these sales in your BTW return and an ICP declaration (Opgaaf intracommunautaire prestaties). Reverse-charge also applies domestically in specific sectors like construction subcontracting.
Create a Dutch invoice free with GetInvoiceMaker
Add your BTW-id and KVK number, pick 21% / 9% / 0% or reverse-charge, and get a clean, Belastingdienst-ready PDF in under a minute. No signup.
Invoice deadlines and record-keeping
You must issue an invoice no later than the 15th day of the month following the month in which you supplied the goods or services (for B2B supplies). And you must keep your invoices — issued and received — for seven years, the standard Dutch retention period (ten years for invoices relating to immovable property).
A quick BTW worked example
Amount excluding BTW: €1,000.00
BTW (21%): €210.00
Total including BTW: €1,210.00