Short answer
Invoice requirements in the Netherlands and Belgium share the same core: invoice date, a sequential number, both parties’ names and addresses, your VAT number, a description with quantities, the supply date, the amount excluding VAT per rate, the VAT rate and the VAT amount. Dutch invoices add your KVK number; Belgian invoices add your enterprise number and a bank account.
For freelancers and small-business owners who invoice from the Netherlands or Belgium, including expats and international founders. This guide compares the mandatory details in both countries, the extra wording for reverse charge and small-business schemes, invoice deadlines, and when a PDF is no longer enough.
What must be on an invoice in the Netherlands and Belgium?
Both countries follow the EU VAT Directive, so the core list is nearly identical. The differences are in company details, a few thresholds and Belgium’s 2026 e-invoicing rules.
| Detail | Netherlands | Belgium |
|---|---|---|
| Your name and address | Legal name or KVK-registered trade name; not just a PO box | Name and address of your registered or administrative office |
| Customer’s name and address | Required | Required, plus the customer’s VAT number for business customers |
| Your VAT number | VAT ID (btw-id), such as NL123456789B01 | BE followed by your enterprise number |
| Company register number | KVK number, if you are registered with the KVK | Enterprise number (ondernemingsnummer) |
| Invoice date and number | Sequential, each number used once | Sequential, in one or more series |
| Date of supply | Delivery or advance payment date | Date of supply or payment, if different from the invoice date |
| Description | Goods and quantity, or services and their extent | Usual name and quantity of the goods or services |
| Amounts | Amount excluding VAT per rate, with unit price | Taxable amount per rate, unit price excluding VAT and discounts |
| VAT | VAT rate and VAT amount | VAT rates and total VAT in euros |
| Bank account | Not required by the VAT rules | Required: at least one payment account at a bank in the EEA |
In the Netherlands: what the Belastingdienst requires
Use your VAT ID (btw-id), such as NL123456789B01, not your VAT tax number (omzetbelastingnummer). The latter is only for contact with the tax authority and, for sole proprietors, contains the citizen service number (BSN).
If you are registered with the Chamber of Commerce, add your KVK number; KVK says it also belongs on letters, quotes, your website and business emails. Show your trade name too, and a bv or nv adds its registered office (statutaire zetel).
Invoice other businesses and legal entities such as associations and foundations; consumers generally need no invoice, apart from specific cases such as certain distance sales. The deadline is the 15th day of the month after the month of supply. Totals of €100 or less including VAT may use a simplified invoice (vereenvoudigde factuur) with the date, your name and address, what you supplied and the VAT.
In Belgium: VAT details plus company-law mentions
Belgium sets out the VAT details in Royal Decree no. 1 (KB nr. 1, article 5). The Code of Economic Law adds that every business that must register in the Crossroads Bank for Enterprises (KBO) shows its enterprise number and at least one payment account at a bank in the European Economic Area.
Legal entities such as a BV, NV or nonprofit (vzw) also show their legal form, the exact address of the registered office, "RPR" (register of legal entities) with the court of the registered office and, where relevant, their email address and website.
Your VAT number is BE plus your 10-digit enterprise number. The deadline is the 15th day of the month after the supply. Simplified invoices are allowed up to €100 excluding VAT and under the small-business exemption scheme (vrijstellingsregeling). Consumers only need an invoice for specific transactions, such as construction work (werk in onroerende staat), new buildings, vehicle sales and repairs, and moving services.
Royal Decree no. 1 on VAT invoicing (in Dutch, Justel)
Code of Companies and Associations, article 2:20 (in Dutch, Justel)
Extra wording for reverse charge, small businesses and EU customers
When you do not charge VAT, the invoice has to say why. The Dutch small business scheme (kleineondernemersregeling, KOR) is open up to €20,000 turnover per calendar year; the Belgian exemption scheme applies below €25,000 annual turnover excluding VAT.
| Situation | Netherlands | Belgium |
|---|---|---|
| Domestic reverse charge | No VAT; state "btw verlegd", the customer’s VAT ID and the amount per rate | No rate or VAT amount; state "Btw verlegd" and, for construction work, the statutory clause starting "Verlegging van heffing" |
| Small-business scheme | No VAT; state that you use the kleineondernemersregeling | "Bijzondere vrijstellingsregeling van belasting" instead of VAT |
| Services to an EU business | No VAT; both VAT IDs and "btw verlegd" (or the English, German or French equivalent) | Customer’s VAT number and "Btw verlegd" |
| Goods to an EU business | 0% VAT; both VAT IDs and a reference such as "artikel 138, lid 1, Richtlijn 2006/112" | Customer’s EU VAT number and an exemption note, such as a reference to article 39bis of the VAT Code |
| VAT-exempt services | A note that an exemption applies, unless the description already shows it | The legal provision for the exemption, or another note that it is exempt |
Reverse charge VAT in the Netherlands and Belgium
PDF or e-invoice? Belgium’s 2026 Peppol requirement
In the Netherlands, a PDF invoice by email is fine if your customer agrees to digital invoicing and you can guarantee the authenticity of its origin, the integrity of its content and its legibility. Suppliers to central government (Rijksoverheid) must send a structured e-invoice; a PDF does not count.
In Belgium, invoices between Belgian VAT-registered businesses must be structured e-invoices since January 1, 2026, by default in the Peppol BIS format over the Peppol network. A PDF by email is no longer enough. Invoices to consumers are out of scope, and foreign businesses without a Belgian establishment do not have to send them.
The mandatory details still apply: they move into the e-invoice fields, and statutory wording such as the Belgian reverse charge clause goes in a note. Belgian business customers may still ask a Dutch supplier to invoice via Peppol.
Belgium’s 2026 e-invoicing mandate explained
Example: a complete invoice from a Dutch freelancer
This sample shows every mandatory Dutch detail. The IBAN and due date are optional under the VAT rules, but your client needs them to pay.
For a Belgian invoice, swap the KVK number for your enterprise number, use a BE VAT number, add your client’s VAT number and your bank account and, for a company, the legal form and "RPR" with the court.
Invoice 2026-0042 (sample)
Studio Jansen Oudegracht 12, 3511 AB Utrecht KVK number: 12345678 VAT ID: NL123456789B01 Bill to: De Molen B.V. Kerkstraat 3, 5611 AA Eindhoven Invoice number: 2026-0042 Invoice date: September 24, 2026 Delivery date: September 18, 2026 Brand design: 6 hours × €75.00 = €450.00 Total excluding VAT: €450.00 VAT 21%: €94.50 Total due: €544.50 Please pay by October 8, 2026 to NL00 BANK 0123 4567 89, quoting 2026-0042.
Setting up these details in Factuur Simpel
Factuur Simpel stores your KVK number, VAT number and IBAN once and prints them on every invoice, with your customer’s VAT number and the invoice, delivery and due dates. It suggests the next invoice number, blocks duplicates and calculates VAT per line with totals per rate.
A reverse charge switch removes the VAT and prints "BTW verlegd", or the Belgian "Verlegging van heffing" clause for Belgian customers. Statements such as a KOR note or RPR details go in the footer. Invoice labels are in Dutch; sending via Peppol is part of the Complete plan.
Frequently asked questions
Do I need a KVK number on my Dutch invoices?
Yes, if your business is registered with the Dutch Chamber of Commerce (KVK). The Belastingdienst lists it among the invoice requirements, and KVK says it also belongs on letters, quotes, your website and business emails. For VAT, show your VAT ID (btw-id), not your omzetbelastingnummer.
What is the deadline for issuing an invoice?
In both the Netherlands and Belgium, issue the invoice by the 15th day of the month after the month in which you supplied the goods or services. If you finish a job on September 22, 2026, you must issue the invoice by October 15, 2026.
Can I still send PDF invoices?
In the Netherlands, yes, if your customer agrees to digital invoices; central government requires e-invoices. In Belgium, invoices between Belgian VAT-registered businesses must be structured e-invoices since January 1, 2026, usually via Peppol. You may add a PDF copy, but the e-invoice is the legal invoice. Invoices to consumers can still be PDFs.
Can I use a simplified invoice for small amounts?
Yes. In the Netherlands, a simplified invoice is allowed when the total is €100 or less including VAT. In Belgium, the limit is €100 excluding VAT, and businesses under the small-business exemption scheme may also use one. Neither country allows it for intra-EU supplies of goods.
Keep the required details on every invoice
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