Sebastian de GoeijShort answer
The invoice date is the date the invoice was issued and is printed on the invoice itself. The booking date is the date you use to record the invoice in your books and determines which period the entry falls in. They are usually close together, but with late invoices, quarter ends and prepaid costs they can differ, and then the right choice decides whether your VAT return and figures are correct.
Key takeaways
- The invoice date is on the invoice and is a mandatory invoice detail; you choose the booking date in your books.
- The booking date determines which period an expense or revenue item lands in.
- For VAT the invoice is generally decisive, not the moment you happen to book it.
- The due date follows from invoice date plus payment term and matters for paying and reconciling.
- Autoboeker reads invoice date, invoice number and payment terms automatically, so nobody retypes them.
What is the invoice date?
The invoice date is the date the supplier issued the invoice. According to the Dutch Tax Administration it is one of the details a VAT invoice must contain, alongside the invoice number, names and addresses, VAT number, description, amount and VAT rate. You take it from the document and do not change it.
An invoice can also show a delivery date or period, for example a subscription covering a full quarter. That date tells you when the service was delivered and helps allocate costs to the right period.
What is the booking date?
The booking date is the date you use to record the invoice. In Exact Online, Twinfield, SnelStart and e-Boekhouden it, or the chosen period, determines which month or quarter the entry counts in. It is an administrative choice; the invoice date is a given.
Most invoices are booked on or around the invoice date. The difference matters when an invoice arrives late, for example a December invoice delivered in January after the period was closed. Then you either correct the old period or book in the new one and allocate the cost with an accrual.
Why does it matter for VAT and your figures?
For the VAT return the invoice is generally decisive, not when you enter it. Booking late can put it in the wrong return and require a supplementary return. Businesses using cash accounting follow different rules; check the Dutch Tax Administration's rules when in doubt.
For your figures it is about allocation. Costs belong to the period they relate to. An annual licence invoiced in December that covers the next year is often booked as a prepaid expense and spread over the months.
- Invoice date: from the document, a mandatory invoice detail.
- Delivery date or period: when the service was delivered, useful for allocation.
- Booking date: which period you record the entry in.
- Due date: invoice date plus payment term, the basis for paying and reconciling.
How does Autoboeker handle invoice dates and due dates?
Autoboeker recognises the supplier, date, invoice number, amounts and VAT on every purchase invoice, without templates. Payment terms are read or created so the due date is right and bank matching later links the payment to the correct invoice. Autoboeker also supports accruals for costs that must be spread over several periods.
Because every booking has a confidence score and explanation, the review shows which invoices stand out, such as one dated in a closed period. Processed bookings can be edited again if a date or period has to change.
FAQ
Questions about this topic.
No. The invoice date belongs to the document. What you choose is the booking date or period in your books.
Generally the invoice is decisive, not when you book it. Cash accounting and special cases follow other rules; consult the Dutch Tax Administration.
Correct the old period if possible, or book in the new period and allocate the cost with an accrual. A supplementary VAT return may be needed.
The invoice date is when the invoice was issued. The due date is the latest payment date: invoice date plus payment term.
Yes. It recognises date, invoice number, amounts and VAT, and reads or creates payment terms.
