Dutch tax authority invoice requirements: what must be on it?

Which details must be on an invoice?

According to the Dutch Tax Administration, an invoice must always contain a fixed set of details about the supplier, the customer, the supply and the VAT. The name means the legal name; a trade name is allowed if registered with the Chamber of Commerce together with address and town. The address is where the business is actually established; a PO box alone is not enough. Invoice numbers are sequential, in one or more series, and each number may appear only once.

If a business supplies at different VAT rates, it shows the amounts per rate separately, and the unit price where relevant. The invoice must be sent no later than the 15th day of the month after the supply. Invoices may be on paper or digital; for a digital invoice the customer must agree. The mandatory details:

• The full name of the supplier and of the customer.
• The full address of the supplier and of the customer.
• The supplier's VAT identification number.
• The Chamber of Commerce (KVK) number, if the supplier is registered.
• The date the invoice was issued.
• A unique, sequential invoice number.
• For goods: what goods and how much was supplied.
• For services: which services were supplied and their extent.
• The date of supply or of the advance payment.
• The amount excluding VAT, per rate, and the unit price where relevant.
• The VAT rate applied.
• The VAT amount.

When is a simplified invoice allowed?

A simplified invoice is allowed if the invoice amount is at most €100 including VAT, or if the invoice changes an earlier invoice. A simplified invoice shows at least the date of issue, the supplier's name and address, which goods or services were supplied, and the VAT or the data needed to calculate it. For a change, the reference to the original invoice must also be on it.

A simplified invoice is not allowed for intra-community supplies, distance sales and certain supplies in other EU countries where VAT is reverse charged to the customer. For the buyer, a simplified invoice means it must be able to show plausibly that it was the customer, for example because it paid with its business card. A till receipt of €45 for office supplies, paid with the business debit card, is a common example. Adjusted invoicing rules also apply to businesses using the small business scheme (KOR).

What must be on a credit note and on reverse-charge or EU invoices?

A credit note changes an earlier invoice and may therefore be a simplified invoice, as long as it clearly refers to the original invoice. It shows the date, the supplier's details, what is being corrected and the VAT or the data to calculate it. A credit note with its own number and a reference to the original invoice number also makes it easy for the buyer to link the correction to the right invoice and payment.

Reverse charge and services to businesses in other EU countries carry extra requirements. Under a reverse-charge scheme the supplier charges no VAT but states btw verlegd (VAT reverse charged) and the customer's VAT identification number, plus the amount per VAT rate. For services to EU businesses, the VAT numbers of both supplier and customer appear on the invoice, with the reverse-charge wording, which may also be in English, German or French. You check the customer's VAT number through VIES.

What happens when details are missing from a purchase invoice?

When details are missing from a purchase invoice, the buyer risks its VAT deduction being challenged, because an invoice that meets the requirements is a condition for deduction. The buyer must be able to show that it may deduct the VAT, and should therefore check whether received invoices meet the requirements. In addition, the goods or services must actually have been supplied to it and be used for taxable turnover.

Under European and Dutch case law, deduction may not be refused merely because a formal detail is missing, if the tax authority has all the information needed to establish that the substantive conditions are met. If that information is missing, for example because it is unclear which supply was made, the inspector may ask for additional evidence. Anyone who cannot provide it may lose the deduction. A corrected invoice from the supplier is therefore the safest solution.

How do you handle incomplete invoices with client questions and checks?

Incomplete invoices are best handled at the moment of processing, with a fixed check and a targeted question to the client. The supplier can still be reached, the client still remembers what the invoice was about, and the VAT return is not delayed. A question such as 'This invoice of €850 does not show the supplier's VAT number; could you request a corrected invoice?' is concrete and immediately actionable for the client.

In Autoboeker, the AI checks subtotal, VAT and total on every invoice, flags missing information, missing VAT, deviating VAT codes and duplicate invoices, and checks VAT numbers through VIES. From such a flag, a client question can be created automatically, linked to the document. The client answers it in the client portal or the app, the answer is processed, and there is automatic follow-up. Clients who invoice with the invoicing module create a credit note in one click from the original invoice. A practical way of working:

1. 1Check during processing whether the invoice contains the mandatory details and whether the amounts add up.
2. 2Do not book invoices with missing VAT details silently; set them aside.
3. 3Ask the client a targeted question, linked to the document, stating exactly what is missing.
4. 4Have the client request a corrected invoice or credit note from the supplier.
5. 5Process the answer or the new invoice and check before the return whether any questions are still open.