Short answer
A complete Dutch invoice shows, from top to bottom: your business name and address with your KVK (Chamber of Commerce) number and VAT ID, the customer’s name and address, a unique invoice number, the invoice date and date of supply, line items with quantity, unit price and VAT rate, the totals per VAT rate, and payment details. Below is a fully worked sample, with the wording that changes for reverse charge, the small businesses scheme (KOR), consumers and EU customers.
This sample invoice is for freelancers and small businesses that invoice from the Netherlands, and for anyone who receives a Dutch invoice and wants to understand it. It follows Dutch VAT rules, which are based on the EU VAT Directive, and shows the Dutch terms you will see on the invoice with their English meaning. A separate section covers what differs in Belgium. All names and numbers are fictitious.
Sample invoice from a Dutch freelancer
Webstudio Noord, a sole proprietorship in Utrecht, built a website for Groenhuis B.V. The site was delivered on September 18, 2026, and the invoice follows on September 25. All lines are taxed at the standard Dutch VAT rate of 21%.
The sample is in English with the Dutch label in brackets, so you can match it to a real Dutch invoice, which usually shows the Dutch labels only. To fill in your own invoice right away, use the free invoice generator.
Sample invoice 2026-0057
INVOICE (FACTUUR) Webstudio Noord Voorbeeldstraat 12 3511 AB Utrecht, the Netherlands Chamber of Commerce number (KVK-nummer): 12345678 VAT ID (btw-id): NL123456789B01 Bill to (Aan): Groenhuis B.V. Voorbeeldlaan 8 5611 AA Eindhoven, the Netherlands Invoice number (Factuurnummer): 2026-0057 Invoice date (Factuurdatum): September 25, 2026 Date of supply (Leverdatum): September 18, 2026 Due date (Vervaldatum): October 25, 2026 Your reference (Uw referentie): purchase order 4471 Website design and build, fixed price: 1 × €1,200.00 = €1,200.00 (21% VAT) Changes after delivery: 3 hours × €65.00 = €195.00 (21% VAT) Stock photo licenses: 4 × €15.00 = €60.00 (21% VAT) Total excluding VAT (Totaal exclusief btw): €1,455.00 VAT 21% on €1,455.00 (Btw 21%): €305.55 Amount due (Totaal te betalen): €1,760.55 Please pay by October 25, 2026 to NL00 BANK 0123 4567 89 in the name of Webstudio Noord, quoting invoice number 2026-0057.
How the sample invoice is built
Each block on the invoice has a purpose. The table shows what the sample contains and why. The full list of mandatory details and exceptions is in the invoice requirements guide.
| Part | What the sample shows |
|---|---|
| Your business details | Name and full address, KVK number 12345678 and VAT ID NL123456789B01. Use the VAT ID (btw-id), not the VAT tax number (omzetbelastingnummer), which for a sole proprietor contains their citizen service number. |
| Customer details | Full name and address of Groenhuis B.V. The customer’s VAT ID is not required on a regular domestic invoice. |
| Invoice number | 2026-0057 follows 2026-0056. Each number is used only once. |
| Invoice date and date of supply | Issued on September 25, work delivered on September 18. Both dates are on the invoice. |
| Line items | For each line a description, the quantity or hours, the unit price excluding VAT and the VAT rate. |
| Totals | The amount excluding VAT, the VAT amount per rate and the total due. With more than one rate, each rate gets its own subtotal. |
| Payment details | IBAN, account holder, due date and the invoice number as payment reference. Not mandatory, but your customer needs them to pay. |
Sample with 9% and 21% VAT: totals per rate
If you supply goods or services at different VAT rates, show the amount excluding VAT and the VAT amount for each rate. In this sample a coffee roaster supplies an office. Coffee and tea count as food and take the reduced Dutch rate of 9%; the coffee grinder takes 21%.
Add up the lines per rate first, then calculate VAT on each subtotal. The amount due is the sum of all net amounts plus all VAT.
| Line item | Net amount (VAT rate) |
|---|---|
| Espresso coffee beans: 12 × 1 kg at €24.50 | €294.00 (9%) |
| Tea: 4 boxes at €11.25 | €45.00 (9%) |
| Coffee grinder: 1 × €349.00 | €349.00 (21%) |
Totals per VAT rate
Net amount at 9%: €339.00 VAT 9%: €30.51 Net amount at 21%: €349.00 VAT 21%: €73.29 Total excluding VAT: €688.00 Total VAT: €103.80 Amount due: €791.80
Variations: what changes on the invoice?
Not every invoice carries 21% VAT. In these situations the layout stays the same, but the VAT line changes or a note is added. The linked guides explain when each rule applies.
The sample below the table is the same website, now for a customer in Germany. Your own details and VAT ID stay the same; only the VAT line changes.
| Situation | What changes |
|---|---|
| Domestic reverse charge, for example subcontracting in construction | No VAT amount. Add the customer’s VAT ID, the net amount per rate and the note "Btw verlegd" (VAT reverse charged). The amount due equals the net amount. |
| You use the small businesses scheme (KOR) | No VAT rate and no VAT amount, not even 0%. Add a note such as "Vrijgesteld van btw op grond van de kleineondernemersregeling (KOR)". Your VAT ID is not required. |
| Your customer is a consumer | An invoice is usually not required. If you send one, use the same details as for a business customer, with VAT included. Consumers have no VAT ID. |
| Services to a business in another EU country | Usually no Dutch VAT. Write "Btw verlegd" (English, German or French is also accepted), show both VAT IDs and report the service in your EC sales list (opgaaf ICP). |
| Goods to a business in another EU country | 0% VAT, both VAT IDs and a note that this is an intra-Community supply, for example "artikel 138, lid 1, Richtlijn 2006/112". |
| Credit note | A new invoice number, negative amounts and a reference to the original invoice, such as "Credit note for invoice 2026-0057 of September 25, 2026". |
Sample: the same invoice to a customer in Germany
Bill to (Aan): Musterfirma GmbH Beispielstraße 5 10115 Berlin, Germany Customer VAT ID (btw-id klant): DE123456789 Invoice number: 2026-0058 Invoice date: September 25, 2026 Date of supply: September 18, 2026 Website design and build, fixed price: 1 × €1,200.00 = €1,200.00 Changes after delivery: 3 hours × €65.00 = €195.00 Stock photo licenses: 4 × €15.00 = €60.00 Total excluding VAT: €1,455.00 VAT reverse charged (Btw verlegd) Amount due: €1,455.00
Reverse charge VAT: when it applies and what to write
Invoice without VAT: KOR, exemptions and 0%
Dutch invoice terms and what they mean
Dutch invoices use a fixed set of terms. This list helps you read an invoice from a Dutch supplier or set up your own.
| Dutch term | Meaning |
|---|---|
| Factuur | Invoice |
| Factuurnummer | Invoice number, unique and sequential |
| Factuurdatum | Invoice date: the day you issue the invoice |
| Leverdatum | Date of supply: when the goods or services were delivered |
| Vervaldatum | Due date for payment |
| Omschrijving | Description of the goods or services |
| Aantal | Quantity |
| Btw | VAT (value added tax) |
| Btw-id | VAT identification number, such as NL123456789B01 |
| KVK-nummer | Registration number at the Netherlands Chamber of Commerce |
| Totaal te betalen | Amount due |
| Onder vermelding van | Quoting, as in the payment reference |
| Btw verlegd | VAT reverse charged to the customer |
What is different on a Belgian invoice?
Belgian invoices follow the same EU rules but add their own details. If you invoice from Belgium, adjust the sample as follows:
- Instead of a KVK number, show the enterprise number (ondernemingsnummer). The VAT number is BE followed by that number, such as BE 0123.456.789; newer numbers can also start with 1.
- The number of at least one bank account in your name is mandatory.
- Companies such as a BV or NV also state their legal form, registered office and RPR with the court, for example RPR Gent.
- Belgian VAT rates are 21%, 12% and 6% instead of 21% and 9%.
- Since January 1, 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices, sent via Peppol by default. A PDF is still fine for consumers.
- The small business exemption scheme requires the exact wording "Bijzondere vrijstellingsregeling van belasting", and reverse charge on construction work (medecontractant) has its own prescribed text.
From sample to your own invoice template
A sample invoice shows what goes on it. A template is the empty layout you fill in each time. Word or Excel works, but then you keep track of numbering, calculate VAT and update customer details yourself.
For a one-off invoice, fill in the free invoice generator and download a PDF. If you invoice regularly, invoicing software is faster. In Factuur Simpel your details, logo and customers are saved, the next invoice number is suggested and VAT is calculated per rate. You send the invoice by email with a payment page, and by default one automatic reminder goes out when it becomes overdue. Invoice PDFs use Dutch labels, like the terms in the table above.
Frequently asked questions
Can I make a Dutch invoice in Word or Excel?
Yes. The Dutch Tax Administration sets rules for what an invoice contains, not for the program you use. You do need to keep invoice numbers sequential, calculate VAT correctly and keep every invoice for 7 years. Between Belgian VAT-registered businesses, a structured e-invoice via Peppol has been required since January 1, 2026.
What is the difference between a sample invoice and an invoice template?
A sample invoice is filled in, like the one on this page, to show how everything fits together. A template is an empty layout with fixed fields that you fill in for each new invoice.
Does a Dutch invoice need a signature?
No. A signature is not among the Dutch invoice requirements, and the Belgian list of mandatory invoice details does not include one either. An invoice sent as a PDF by email is complete without a signature.
Which VAT number goes on a Dutch invoice?
Your VAT identification number (btw-id), in the format NL123456789B01. Do not use your VAT tax number (omzetbelastingnummer): it is only for contact with the tax authority, and for a sole proprietor it contains their citizen service number.
What does "btw verlegd" mean on an invoice?
It means VAT reverse charged: the supplier charges no VAT and the business customer reports the VAT in its own return. You see it on domestic reverse-charge supplies, such as subcontracting in construction, and on services to businesses in other EU countries. The customer’s VAT ID must be on the invoice.
Do I have to send a consumer an invoice?
Usually not in the Netherlands, apart from specific cases such as certain distance sales. If a consumer asks for one, use the same details as for a business customer, with VAT included. In Belgium an invoice to a consumer is required for, among other things, construction work on buildings and the sale of motor vehicles.
Create your own invoice from this sample
Try Factuur Simpel free for 30 days, no payment details needed. Your business details and VAT ID appear on every invoice, the next invoice number is suggested and VAT is calculated per rate. Need a single PDF? Use the free invoice generator.
Free trial. Choose a paid subscription afterward.
Sources and further reading
- Business.gov.nl: invoice requirements
- Dutch Tax Administration: invoice requirements
- Dutch Tax Administration: VAT rate for food (in Dutch)
- Dutch Tax Administration: extra invoice requirements for services to other EU countries (in Dutch)
- Belgian Royal Decree no. 1, article 5 (Justel, in Dutch)
- Belgian government: structured e-invoices between companies compulsory from 2026