What are Dutch Belastingdienst invoice requirements for BTW?
Effective: 2013-01-01 · Authority: Belastingdienst
The Dutch Belastingdienst (Tax Authority) requires invoices to include specific BTW (Belasting over de Toegevoegde Waarde) fields: supplier and buyer BTW numbers, invoice date, sequential invoice number, description of supply, taxable amount per rate, BTW rate, BTW amount, and total. KvK number on invoices is recommended but not legally mandated.
When can Dutch businesses issue simplified invoices?
Dutch businesses may issue simplified invoices for supplies up to EUR 100 gross or for certain retail transactions. Simplified invoices require only: date, supplier identity and BTW number, description of goods or services, BTW amount or rate. They do not require buyer BTW number or itemized amounts.
Frequently Asked Questions
- Is the KvK number required on Dutch invoices?
- The KvK (Kamer van Koophandel) Chamber of Commerce number is not legally required on invoices under Dutch VAT law, but it is required on letterhead and business correspondence under Dutch commercial law. Including the KvK number on invoices is common practice and aids buyer verification.
- How long must invoices be retained in the Netherlands?
- Dutch businesses must retain invoices for 7 years under Article 52 of the General Administrative Law Act (AWR). Real estate invoices must be retained for 10 years. Digital and paper invoices are equally acceptable provided authenticity and readability are guaranteed.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.