Invoice format in the Netherlands: Factuur rules

Netherlands invoice facts

What a Netherlands factuur must show

12 fields, from the sources listed below.

• Date of issue
• Unique sequential invoice number
• Supplier name, address and btw-identificatienummer
• Customer name and address
• Customer btw-identificatienummer when btw is reverse-charged
• Quantity and description of goods or services
• Date of supply, or of payment if earlier
• Unit price excluding btw and any discounts
• Amount excluding btw per rate (21% or 9%)
• Btw rate applied (21% or 9%)
• Btw amount payable, in EUR
• "Btw verlegd" mention for reverse-charge supplies

Sample factuur in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked btw example in EUR

A net amount of € 1.000,00 at each btw rate of the Netherlands: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (nl-NL)

How nl-NL writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Netherlands invoicing rules

• Since 2020 sole traders have a separate btw-identificatienummer for invoices, so the omzetbelastingnummer containing the citizen service number stays off the factuur.
• Businesses in the KOR small-business scheme charge no btw and may issue invoices with fewer details.
• A simplified invoice is allowed for amounts of up to €100 including btw.
• When the customer accounts for the tax, the invoice shows no btw amount and carries the words "btw verlegd".
• Keep invoices for seven years under the fiscal retention obligation, or ten years for documents about real estate.

E-invoicing, simplified invoices and record keeping

How to make a factuur for the Netherlands

1. 1

   Set currency and format

   Choose EUR and the nl-NL format so amounts read like € 1.234,50.

2. 2

   Title and number

   Title the document "Factuur" and number it in sequence, for example NL-2026-0027.

3. 3

   Your tax ID

   Enter your btw-identificatienummer (format NL123456789B01) in the seller details.

4. 4

   Add btw

   Add btw at 21%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 12 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.