# Factuur Simpel > Factuur Simpel is invoicing software for freelancers and small businesses in the Netherlands and Belgium who leave the bookkeeping to their accountant. Better than Excel. Simpler than accounting software. You create an invoice or quote with your own logo in a few minutes, with automatic numbering and VAT per rate, without learning an accounting package: a flat monthly price with no limit on invoices, an export for your accountant and Peppol in the Complete plan. The app works in English; invoices are in euros and invoice PDFs use Dutch labels. Available as a web app and as iOS and Android apps, made by Dashweb B.V. in De Goorn, the Netherlands. - Good fit if you mainly send invoices and quotes and your accountant does the books. Accounting software fits better if you want to do your own bookkeeping or need several users on one account. - Plans (website prices, excluding VAT): Starter €12.99 per month or €129.99 per year; Complete €21.99 per month or €219.99 per year. Details: [pricing in Markdown](https://www.budgetinvoice.com/pricing.md). - Free plan (€0): 3 invoices per calendar month, unlimited quotes and the basic Starter features (own logo, clients, products, receipts, export and the apps), without recurring invoices and without Peppol, Mollie, the bank connection or other Complete features. Emails and PDFs carry a small Factuur Simpel credit. - Trial: 30 days with all Complete features, no payment details needed. After that, you automatically continue on our free version unless you choose Starter or Complete. - Peppol sending and receiving is included in Complete and in the trial, with no per-invoice fee. You register your business yourself in the app. - App Store and Google Play prices differ and include VAT: Starter €15.99 and Complete €26.99 per month. - Both plans: unlimited invoices, quotes, clients, products and receipts, your own logo and letterhead, quotes clients can accept and sign online and that you turn into an invoice in one click, recurring invoices that are created and sent automatically every week, month, quarter, six months or year, one automatic reminder after the due date (further reminders are sent manually), credit invoices, reverse-charge VAT, export to Excel and PDF, iOS and Android apps. - Complete only: Peppol, automatic receipt reading, quarterly VAT overview, multiple profiles, custom email texts, payments through the user's own Mollie account (iDEAL, Bancontact, cards; Mollie charges its own fees) and a bank connection. Starter includes neither Peppol nor the bank connection. - Bank connection (Complete and trial): you connect your business account via Ponto. Transactions come in automatically several times a day and are matched to invoices and receipts, which are then marked paid; fixed rules link what is certain and an AI model only judges what those rules cannot decide. Accounts included: 1. An extra account costs €3.00 per month excl. VAT and needs a website subscription; App Store and Google Play subscriptions keep the included account only. It is not bookkeeping: transactions are not booked to a general ledger. - Invoices are in euros only and invoice PDFs use Dutch labels. - Not available: bookkeeping (general ledger), multiple users per account, separate accountant logins, importing clients or invoices, and time tracking. - Support by WhatsApp and email (info@factuursimpel.nl); emails usually get a reply within 48 hours. Hosted on AWS in Frankfurt (EU). Since 1 January 2026, most domestic B2B invoices between VAT-registered businesses in Belgium must be structured e-invoices; exceptions apply ([einvoice.belgium.be](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026)). ## Product - [Factuur Simpel: online invoicing](https://www.budgetinvoice.com/): Homepage with the comparison between Word or Excel, Factuur Simpel and accounting software, the main features, the apps, the free version and the 30-day trial. - [Invoicing software for freelancers and small businesses](https://www.budgetinvoice.com/invoicing-software): All features, the Starter and Complete comparison, mobile invoicing and Peppol. - [Factuur Simpel compared with other tools](https://www.budgetinvoice.com/compare): Compare Factuur Simpel with Moneybird, Billit, e-Boekhouden, Jortt, and Accountable: prices, limits, Peppol and quotes, with sources and check dates. - [A Moneybird alternative for businesses that mainly invoice](https://www.budgetinvoice.com/compare/moneybird-alternative): A Moneybird alternative for freelancers and small businesses that mainly invoice: compare price, limits, Peppol and quotes. Try Factuur Simpel for 30 days. - [A Billit alternative with Peppol for a flat price](https://www.budgetinvoice.com/compare/billit-alternative): A Billit alternative for freelancers and small businesses: compare price, document limits, Peppol and quotes with Factuur Simpel. Try it free for 30 days. - [An e-Boekhouden alternative for businesses that mainly invoice](https://www.budgetinvoice.com/compare/e-boekhouden-alternative): An e-Boekhouden alternative for freelancers and small businesses that mainly invoice: compare price, limits, quotes and Peppol. Try Factuur Simpel for 30 days. - [A Jortt alternative for businesses that mainly invoice](https://www.budgetinvoice.com/compare/jortt-alternative): A Jortt alternative for freelancers and small businesses that mainly invoice: compare price, Peppol, quotes and receipts. Try Factuur Simpel free for 30 days. - [An Accountable alternative for businesses that mainly invoice](https://www.budgetinvoice.com/compare/accountable-alternative): An Accountable alternative for freelancers and small businesses that mainly invoice: compare price, Peppol, quotes and limits. Try Factuur Simpel free for 30 days. ## Pricing - [Pricing and plans](https://www.budgetinvoice.com/pricing): Free, Starter and Complete: prices per month or per year, what each plan includes and how the trial works. - [Pricing in Markdown](https://www.budgetinvoice.com/pricing.md): Plans, monthly and yearly prices, what each plan includes, the trial and Peppol API rates. ## Features - [Create an invoice](https://www.budgetinvoice.com/features/create-invoice): How to create and send an invoice with your own logo and letterhead, on a computer or in the app. - [Quote software: create quotes your clients sign online](https://www.budgetinvoice.com/features/quotes): Create branded quotes, let clients accept and sign online, and turn a signed quote into an invoice in one click. Try Factuur Simpel free for 30 days. - [Invoicing app: create and send invoices from your phone](https://www.budgetinvoice.com/features/invoicing-app): Create and send invoices and quotes from your phone, share them through WhatsApp and scan receipts with your camera. Same account as on your computer. - [Create, send and receive Peppol invoices](https://www.budgetinvoice.com/features/create-peppol-invoice): Register your business on Peppol and send and receive e-invoices, included in Complete. - [Peppol API](https://www.budgetinvoice.com/features/peppol-api): Send UBL invoices over Peppol through an API, with OpenAPI docs, API keys, webhooks and per-invoice pricing. - [Peppol bulk sending](https://www.budgetinvoice.com/features/peppol-bulk-sending): Upload UBL invoices in batches and send them through Peppol, billed per invoice. ## Knowledge base - [Invoicing guides: examples and practical advice](https://www.budgetinvoice.com/knowledge-base): Practical invoicing guides for the Netherlands and Belgium: invoice requirements, reverse-charge VAT, VAT-exempt invoices, credit notes and Peppol. - [Invoice requirements in the Netherlands and Belgium: checklist](https://www.budgetinvoice.com/knowledge-base/invoice-requirements): Invoice requirements in the Netherlands and Belgium: all mandatory details with examples, KVK and enterprise numbers, deadlines, reverse charge and Peppol. - [Sample invoice and free invoice template in Word and Excel](https://www.budgetinvoice.com/knowledge-base/sample-invoice): See a filled-in Dutch sample invoice and download a free invoice template in Word or Excel, with VAT per rate, plus reverse charge, KOR and EU variants. - [Invoice email template: what to write when you send an invoice](https://www.budgetinvoice.com/knowledge-base/invoice-email-template): Three invoice email templates, subject lines accounts teams can find and when emailing a PDF invoice is allowed in the Netherlands and Belgium. - [KVK number on invoices: what Dutch and Belgian rules require](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice): When must your KVK number or Belgian enterprise number be on an invoice? Dutch and Belgian rules, VAT ID vs. tax number, customer details and Peppol IDs. - [Invoice numbering: a simple system that keeps records clear](https://www.budgetinvoice.com/knowledge-base/invoice-numbering): Choose an invoice numbering format with practical examples. Keep records consistent when changing software, starting a new year or following up on payment. - [Credit note rules for the Netherlands and Belgium, with example](https://www.budgetinvoice.com/knowledge-base/credit-note): How to issue a credit note in the Netherlands or Belgium: when you need one, what to include, how the VAT correction works, Peppol rules and an example. - [Pro forma invoice: meaning, VAT rules and when to use one](https://www.budgetinvoice.com/knowledge-base/pro-forma-invoice): What is a pro forma invoice? Learn how it differs from a quote and an advance invoice, with VAT rules for the Netherlands and Belgium and a worked example. - [How long to keep invoices in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices): How long to keep invoices in the Netherlands and Belgium: 7-year rules, real estate exceptions, scans, PDFs and Peppol e-invoices, plus a checklist. - [Reverse charge VAT in the Netherlands and Belgium, with examples](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat): Reverse charge VAT in the Netherlands (btw verlegd) and Belgium (medecontractant): when it applies, what your invoice must state, with worked examples. - [Invoice without VAT: Dutch KOR and Belgian small business rules](https://www.budgetinvoice.com/knowledge-base/invoice-without-vat): When can you send an invoice without VAT in the Netherlands or Belgium? The KOR and small business exemption rules, the required wording and an example. - [Invoicing foreign customers: Dutch and Belgian VAT rules compared](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers): Invoicing foreign customers from the Netherlands or Belgium? Learn when VAT is reverse charged, zero-rated or exempt and what each invoice must state. - [Payment reminder emails: two examples for overdue invoices](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples): Write a clear payment reminder with two business email examples, a pre-send checklist and practical ways to follow up on an unpaid invoice. - [Late payment interest in the Netherlands and Belgium: 2026 rates](https://www.budgetinvoice.com/knowledge-base/late-payment-interest): Late payment interest for July to December 2026: 10.4% in the Netherlands and 10.5% in Belgium, plus the €40 fee, collection costs and consumer rules. - [E-invoicing in the Netherlands: rules now and from 2030](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands): Is e-invoicing mandatory in the Netherlands? See the rules for government invoices, the 2030 plan for B2B, the Belgian Peppol mandate and how to prepare. - [What is Peppol and how does it work? A plain explanation](https://www.budgetinvoice.com/knowledge-base/what-is-peppol): Peppol is the network invoicing software uses to send e-invoices to each other. How it works, what it costs and when you need it in the Netherlands or Belgium. - [Peppol registration: how to get and check your Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration): Peppol registration for Belgian and Dutch businesses: which Peppol ID you need (0208, 0106, 9944), how to check it and how to switch providers. - [Free Peppol e-invoicing in Belgium and the Netherlands: your options](https://www.budgetinvoice.com/knowledge-base/free-peppol-invoicing): Can you send Peppol invoices for free? The free options in Belgium and the Netherlands, their limits, and when a flat-price invoicing app costs less. - [Belgium’s 120% e-invoicing tax deduction: rules and example](https://www.budgetinvoice.com/knowledge-base/belgium-e-invoicing-tax-deduction): Sole traders and small companies in Belgium can deduct 120% of e-invoicing software costs through 2027. Which costs count, who qualifies and a worked example. - [How to write a quote in the Netherlands and Belgium, with example](https://www.budgetinvoice.com/knowledge-base/how-to-write-a-quote): How to write a quote for clients in the Netherlands or Belgium: what to include, how long it stays valid, VAT for consumers, a full example and invoicing. - [Excel invoices or invoicing software: choose your workflow](https://www.budgetinvoice.com/knowledge-base/excel-or-invoicing-software): Compare an Excel invoice template with invoicing software. Learn when a spreadsheet works well and how to switch while keeping your records connected. ## Free tools - [Free invoicing and VAT tools](https://www.budgetinvoice.com/tools): Calculate VAT, create a free invoice, check a VAT number or look up a Peppol ID. Free tools for freelancers and small businesses, no account needed. - [Free invoice generator: fill in online and download a PDF](https://www.budgetinvoice.com/tools/free-invoice-generator): Create a free invoice online, no account needed: enter your details, customer and invoice lines, and download a PDF with your logo and the VAT calculated. - [Free quote generator: fill in online and download a PDF](https://www.budgetinvoice.com/tools/free-quote-generator): Create a free quote online, no account needed: enter your details, customer and prices, choose how long the quote is valid and download a PDF straight away. - [Free credit note generator: fill in online and download a PDF](https://www.budgetinvoice.com/tools/free-credit-note-generator): Create a free credit note for an earlier invoice, no account needed: enter the invoice you correct and the lines you reverse, and download a PDF straight away. - [VAT calculator for the Netherlands and Belgium](https://www.budgetinvoice.com/tools/vat-calculator): Add VAT to a net amount or work back from a gross price. Free calculator with the Dutch (21%, 9%) and Belgian (21%, 12%, 6%) VAT rates and the formulas. - [VAT number check: is your customer’s EU VAT number valid?](https://www.budgetinvoice.com/tools/vat-number-check): Check for free whether an EU VAT number is valid in VIES and who it belongs to. Look up Belgian companies by name and see if they are on Peppol. - [Late payment interest calculator for the Netherlands and Belgium](https://www.budgetinvoice.com/tools/late-payment-interest-calculator): Calculate statutory late payment interest and collection costs on an overdue invoice in the Netherlands or Belgium, with the rate for each half year. - [Peppol ID lookup: check if a business is on Peppol](https://www.budgetinvoice.com/tools/peppol-id-lookup): Check for free whether a business is registered on Peppol and can receive e-invoices. Search by Belgian enterprise number, Dutch KVK number, VAT number or name. - [UBL invoice viewer: open XML invoices in your browser](https://www.budgetinvoice.com/tools/ubl-invoice-viewer): Open a UBL or Peppol invoice (XML) and read it as a normal invoice, with lines, VAT and payment details. Free, no account, and the file stays on your device. - [Freelance hourly rate calculator: what should you charge?](https://www.budgetinvoice.com/tools/hourly-rate-calculator): Work out the minimum hourly rate you need as a freelancer: your target income, business costs and savings divided by your billable hours, with and without VAT. - [Belgian structured communication generator and checker](https://www.budgetinvoice.com/tools/belgian-structured-communication): Create a Belgian structured communication (OGM/VCS) from your invoice or customer number, or check whether a 12-digit payment reference is valid. Free. ## Blog - [Blog](https://www.budgetinvoice.com/blog): Articles about e-invoicing, Peppol and invoicing. - [Peppol e-invoicing in Belgium (2026)](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026): What the Belgian B2B e-invoicing requirement through Peppol since 1 January 2026 means. ## About Factuur Simpel - [About Factuur Simpel: invoicing software for freelancers](https://www.budgetinvoice.com/about): Factuur Simpel is invoicing software for freelancers and small businesses whose accountant does the books. Who makes it, who it suits and how Peppol works. - [Support and contact](https://www.budgetinvoice.com/support): Contact by WhatsApp and email; emails usually get a reply within 48 hours. ## Optional - [Terms and conditions](https://www.budgetinvoice.com/terms-and-conditions): The terms for using Factuur Simpel. - [Privacy policy](https://www.budgetinvoice.com/privacy): How Factuur Simpel handles your data. - [Full text (llms-full.txt)](https://www.budgetinvoice.com/llms-full.txt): This index plus the full text of the knowledge base, the tools, pricing and the About page. # About Factuur Simpel (full text) ## About Factuur Simpel: invoicing software, not accounting software URL: https://www.budgetinvoice.com/about Factuur Simpel is invoicing software for freelancers and small businesses in the Netherlands and Belgium who leave the bookkeeping to their accountant. Better than Excel, simpler than accounting software. This page explains who makes it, what we focus on, how Peppol and your data are handled and how we write our guides and tools. ### Company details - Company: Dashweb B.V., trading as Factuur Simpel - Address: Wieder 25, 1648 GA De Goorn, the Netherlands - Dutch Chamber of Commerce (KvK) number: 95792694 - VAT number: NL867302720B01 - Email: info@factuursimpel.nl - Websites: www.factuursimpel.nl, www.factuursimpel.be, www.budgetinvoice.com ### Who is behind Factuur Simpel? Factuur Simpel is a product of Dashweb B.V., a Dutch company based in De Goorn, North Holland. Dashweb develops and runs the web app, the iOS and Android apps and this website. The same software has three versions: budgetinvoice.com in English, factuursimpel.nl for the Netherlands and factuursimpel.be for Belgium. ### What we focus on and who it is for We build invoicing software, not accounting software. Factuur Simpel is the step up from an invoice in Word or Excel: you create an invoice or quote in a few minutes, with sequential numbering, VAT per rate and your own logo, on your laptop or on your phone right after the job. Your accountant does the books, and you give them an export of your invoices and expenses. That is why we keep it focused: a flat monthly price with no limit on the number of invoices, and no ledger or journal entries to learn. The app works in English, but invoices are in euros and the invoice PDF uses Dutch labels, so Factuur Simpel suits businesses with clients in the Netherlands and Belgium best. - A good fit if you are a freelancer or small business in the Netherlands or Belgium, send your own invoices and have an accountant or a simple VAT routine. - A good fit if you invoice from Word or Excel today and want it faster and tidier without learning an accounting package. - Accounting software fits better if you want to do your own bookkeeping or need several users on one account. Your accountant does not get a separate login in Factuur Simpel either. - [See all features of the invoicing software](https://www.budgetinvoice.com/invoicing-software) - [How to create an invoice in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) ### What you can do with Factuur Simpel You create invoices and quotes with your own logo and letterhead, keep a list of clients and products, and track expenses by uploading receipts. A client can accept and sign your quote online, and you turn it into an invoice with one click. When an invoice becomes overdue, Factuur Simpel sends a payment reminder automatically. You can switch that off. - Unlimited invoices, quotes, clients, products and receipts on both plans - A web app and iOS and Android apps with the same features, plus a receipt scanner and a notification when an invoice is paid or a quote is signed - Export invoices and expenses to Excel or as PDF files in a ZIP, and clients to Excel or CSV - Sequential invoice numbers, VAT per rate with a switch for reverse-charge VAT, and credit invoices from an existing invoice - From Starter, recurring invoices: created and sent automatically every week, month, quarter, six months or year - In Complete, a bank connection: payments are matched to your invoices and receipts, which are then marked paid ### How Peppol sending and receiving works On the Complete plan and during the trial you send and receive e-invoices through Peppol. Factuur Simpel takes care of your connection to the Peppol network. You register your business yourself in the app, and there is no extra charge per Peppol invoice you send. Invoices you receive through Peppol appear as expenses in Factuur Simpel, where you can view or forward them. Invoicing Belgian businesses? Since 1 January 2026, most domestic B2B invoices between VAT-registered businesses in Belgium must be structured electronic invoices, with some exceptions. - [Peppol registration: how to sign up your business](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [Peppol e-invoicing in Belgium: what changed in 2026](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [einvoice.belgium.be: structured e-invoices between companies are compulsory](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ### Plans and free trial There are two paid plans: Starter at €12.99 per month and Complete at €21.99 per month, excluding VAT. Paid yearly, they cost €129.99 and €219.99. In the App Store and Google Play, Apple's and Google's prices apply, including VAT. You start with a 30-day trial with all Complete features, and no payment details are needed. After that, you automatically continue on our free version: 3 invoices per calendar month, unlimited quotes and the Starter features, but without recurring invoices or Peppol. Your emails and PDFs then show a small Factuur Simpel credit. If you invoice more often, choose Starter or Complete. - [Compare plans and prices](https://www.budgetinvoice.com/pricing) ### Where your data is stored and who processes it Factuur Simpel runs on Amazon Web Services (AWS) in Frankfurt, in the EU. We do not sell your data. A few features involve another company processing part of your data. OpenAI reads the receipt images you have processed automatically, processes the description you enter in the AI logo or background generator, and, with a bank connection, judges the payments the fixed rules cannot match to an invoice or receipt themselves. Your bank data comes through Ponto, a service of Isabel NV. Peppol invoices go through our Peppol access point partner. Online payments run through your own Mollie account. - [Read the privacy policy](https://www.budgetinvoice.com/privacy) ### Support by WhatsApp and email You can reach us on WhatsApp and by email. We usually reply to emails within 48 hours. If something goes wrong in the app, you can report it from within the app. - [Go to the support page](https://www.budgetinvoice.com/support) ### Editorial policy for the knowledge base and tools The Factuur Simpel team writes and maintains the knowledge base guides and the explanations that come with the free tools. We base them on official sources such as the Dutch Tax Administration (Belastingdienst), the Netherlands Chamber of Commerce (KVK), business.gov.nl and, for Belgium, the Federal Public Service Finance and einvoice.belgium.be. Each guide lists its sources so you can check the rules yourself. - Every guide shows the date of its last content change. When the rules change, we update the guide and that date. - When we mention a Factuur Simpel feature, we only describe what the software does today. - Spotted a mistake or outdated information? Let us know through support. We check it and correct the guide. - Our guides explain general rules and are not tax or legal advice. If you are unsure about your own situation, ask the tax authority or your accountant. - [Browse the invoicing knowledge base](https://www.budgetinvoice.com/knowledge-base) - [See the free tools](https://www.budgetinvoice.com/tools) # Factuur Simpel: pricing and plans > A Free plan with a monthly limit and two paid plans, Starter and Complete, with a 30-day trial. Prices apply when you subscribe through the website and exclude VAT. ## Plans | Plan | Monthly | Yearly | | --- | --- | --- | | Free | €0.00 | €0.00 | | Starter | €12.99 | €129.99 | | Complete | €21.99 | €219.99 | All amounts exclude VAT. ## Trial - 30 days free with all Complete features. - No payment details needed to start. - After that, you automatically continue on our free version, without payment details. For more invoices choose Starter, for Peppol choose Complete. ## Free plan - 3 invoices per calendar month and unlimited quotes. - The basic Starter features: your own logo and letterhead, clients, products, receipts, export and the apps. - No recurring invoices (from Starter), and no Peppol, Mollie payments, bank connection or other Complete features. - Emails and PDFs carry a small Factuur Simpel credit. - After the trial you automatically continue on our free version, without payment details. ## Included in Starter and Complete - Unlimited invoices - Unlimited quotes - Unlimited receipt uploads - Client management - Product management - Your own logo and background (letterhead) - iOS and Android apps - Export invoices and expenses - Recurring invoices: created and sent automatically on a fixed schedule ## Complete only (also during the trial) - Quarterly VAT overview - Custom email and sharing texts - Automatic receipt reading - Multiple business profiles - Mollie integration for online payments (Mollie charges its own fees) - API access - Send and receive Peppol e-invoices - Expense forwarding - Bank connection: payments matched to invoices and receipts automatically ## Complete only (not during the trial) - No Factuur Simpel mention in emails ## Peppol API and bulk sending Invoices sent through the Peppol API or bulk sending are billed per invoice. Tiers are graduated and counted per calendar month. Support switches this on for you. | Invoices per month | Price per invoice | | --- | --- | | 0–3,000 | €0.35 | | 3,001–10,000 | €0.25 | | 10,001–50,000 | €0.18 | | 50,001–250,000 | €0.15 | | 250,001+ | €0.12 | All amounts exclude VAT. ## App Store and Google Play If you subscribe in the App Store or Google Play, Apple's and Google's prices apply. They include VAT: €15.99 per month for Starter and €26.99 per month for Complete. ## More information - [Compare pricing and plans](https://www.budgetinvoice.com/pricing) - [Start the free trial](https://app.budgetinvoice.com/register) # Invoicing guides (full text) ## Invoice requirements in the Netherlands and Belgium: checklist URL: https://www.budgetinvoice.com/knowledge-base/invoice-requirements Updated 2026-09-24 **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. *Mandatory invoice details in the Netherlands and Belgium* | 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 | - [Business.gov.nl: invoice requirements in the Netherlands](https://business.gov.nl/regulations/invoice-requirements/) - [Create a free invoice with all required fields](https://www.budgetinvoice.com/tools/free-invoice-generator) ### 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. - [Belastingdienst: invoice requirements (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/) - [KVK and enterprise numbers on your invoice](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) ### 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)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [Code of Companies and Associations, article 2:20 (in Dutch, Justel)](https://www.ejustice.just.fgov.be/eli/wet/2019/03/23/2019A40586/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. *Extra invoice wording by situation* | 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](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) - [When you can invoice without VAT](https://www.budgetinvoice.com/knowledge-base/invoice-without-vat) - [Invoicing customers in other countries](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) ### 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](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [E-invoicing in the Netherlands: what applies today](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) - [Belgian government: structured e-invoices between companies](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ### 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. - [How to set up a sequential invoice numbering system](https://www.budgetinvoice.com/knowledge-base/invoice-numbering) ### 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. Over Peppol, the footer text and the Belgian clause travel in the attached PDF, not yet as a note in the e-invoice. - [How invoicing works in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) - [Send and receive invoices via Peppol](https://www.budgetinvoice.com/features/create-peppol-invoice) ### 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. ### Sources and further reading - [Business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Belastingdienst: factuureisen (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/) - [Royal Decree no. 1 on VAT, articles 1 to 13 (in Dutch, Justel)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [Belgian Code of Economic Law, article III.25 (in Dutch, Justel)](https://www.ejustice.just.fgov.be/eli/wet/2013/02/28/2013A11134/justel) - [Belgian government: structured electronic invoices between companies](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ## Sample invoice and free invoice template in Word and Excel URL: https://www.budgetinvoice.com/knowledge-base/sample-invoice Updated 2026-10-02 **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. The same layout is available as a free, empty template in Word or Excel. 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, comes with a free invoice template in Word and Excel, 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. - [Free invoice generator: fill in and download a PDF](https://www.budgetinvoice.com/tools/free-invoice-generator) - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### Free invoice template in Word and Excel Prefer to create the invoice yourself? Download the free invoice template in Word or Excel. It follows the layout of the sample above, with fields for your KVK number, VAT ID, invoice number, date of supply and payment details. The labels are in English, and you need no account or email address. In the Excel template you choose 21%, 9% or 0% VAT per line. It calculates the line amounts, the VAT per rate and the total, and a second tab holds an invoice register. In the Word template you enter all amounts yourself. Invoicing from Belgium? See what is different on a Belgian invoice below. ### How to fill in the invoice template 1. Enter your business details once: name, address, KVK number, VAT ID and IBAN. Save the file as your own template. 2. Make a copy for every new invoice and give it the next invoice number. Use each number only once. 3. Fill in the customer details, the invoice date and the date of supply. The customer’s VAT ID is only needed for reverse charge or a customer in another EU country. 4. Enter a description, quantity, unit price excluding VAT and VAT rate for each line. For reverse charge or the KOR, leave the rate empty and add the required note below the totals. 5. Delete empty fields and lines, save the invoice as a PDF and email it to your customer. Keep every invoice for 7 years. - [Invoice email template: what to write](https://www.budgetinvoice.com/knowledge-base/invoice-email-template) - [How long to keep invoices in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices) ### 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. *Parts of sample invoice 2026-0057* | 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. | - [Company number on your invoice: KVK and enterprise number](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) - [Invoice numbering: choosing a sequential series](https://www.budgetinvoice.com/knowledge-base/invoice-numbering) ### 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 items at two VAT rates* | 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 - [Dutch Tax Administration: VAT rate for food (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_9_btw/voedingsmiddelen/) - [Calculate VAT with the free VAT calculator](https://www.budgetinvoice.com/tools/vat-calculator) ### 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. *What changes on the sample invoice per situation* | 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](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) - [Invoice without VAT: KOR, exemptions and 0%](https://www.budgetinvoice.com/knowledge-base/invoice-without-vat) - [Invoicing foreign customers: VAT per situation](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) - [Credit note: how to correct an invoice](https://www.budgetinvoice.com/knowledge-base/credit-note) ### 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. *Common Dutch terms on an invoice* | 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. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Peppol registration: check your Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration) ### Template, invoice generator or invoicing software? With a Word or Excel template you keep track of numbering, check the VAT and update customer details yourself. That works well if you invoice now and then. 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. - [Free invoice generator: fill in and download a PDF](https://www.budgetinvoice.com/tools/free-invoice-generator) - [Excel or invoicing software: which fits your business?](https://www.budgetinvoice.com/knowledge-base/excel-or-invoicing-software) ### Frequently asked questions **Is the invoice template free?** Yes. You download the Word and Excel templates for free, without an account or email address, and you can use and adapt them as often as you like. **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. ### Sources and further reading - [Business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Dutch Tax Administration: invoice requirements](https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_administration/invoice_requirements) - [Dutch Tax Administration: VAT rate for food (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_9_btw/voedingsmiddelen/) - [Dutch Tax Administration: extra invoice requirements for services to other EU countries (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/factureren/extra_factuureisen_bij_diensten) - [Belgian Royal Decree no. 1, article 5 (Justel, in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [Belgian government: structured e-invoices between companies compulsory from 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ## Invoice email template: what to write when you send an invoice URL: https://www.budgetinvoice.com/knowledge-base/invoice-email-template Updated 2026-10-01 **Short answer:** Put your business name and the invoice number in the subject line. In the email, say what the invoice is for, the total, the due date and how to pay, and attach the invoice as a PDF. In the Netherlands you may email invoices once your customer agrees to digital invoices. In Belgium, invoices to Belgian VAT-registered businesses have been structured e-invoices, usually sent through Peppol, since January 1, 2026. Your invoice is ready to go. A short, clear email makes sure it reaches the right person and shows at a glance what needs to be paid. Below are three templates you can copy, subject lines an accounts team can find again, the rules for emailing invoices in the Netherlands and Belgium, and a checklist before you hit send. ### What to put in the email with your invoice The email is a cover note. The required details, such as your VAT number, the invoice number and the VAT per rate, belong on the invoice itself. In the email, repeat only what your client needs to process and pay the invoice. - What the invoice is for: the job, the delivery or the period. - The invoice number and the total including VAT. - The due date, as an actual date rather than "within 14 days". - How to pay: your IBAN, the account name and the invoice number as the payment reference, or a payment link. - The invoice as a PDF attachment, with the invoice number in the file name. - Who to contact with questions. - [Invoice requirements: what the invoice itself must show](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### A subject line the accounts team can find Larger clients often receive invoices in a shared accounts payable inbox, where staff search by invoice number, supplier name or purchase order number. Put those details first in the subject line and skip openers such as "Please find attached". > **Example subject lines** > > Invoice 2026-0042 from [business name] > Invoice 2026-0042, PO [client purchase order number] > Invoice 2026-0042: [project], September 2026 ### Template: email with an invoice to a business client This text suits most business clients. Fill in the fields in square brackets and check that the amount and date match the invoice. > **Invoice email to a business client** > > Subject: Invoice [invoice number] from [business name] > > Dear [name], > > Please find attached invoice [invoice number] for [work or delivery] in [period]. The total is €[amount] including VAT. > > Could you transfer the amount by [due date] to [IBAN] in the name of [business name], quoting [invoice number]? > > If you have any questions about the invoice, call me on [phone number] or reply to this email. > > Kind regards, > [name] > [business name] ### Template: short email for a regular client If you work for the same client regularly and they know how you invoice, a shorter email is fine. Always include the invoice number, the amount and the due date. > **Short invoice email** > > Subject: Invoice [invoice number]: [project] > > Hi [name], > > Here is the invoice for [project] in [month]: €[amount] including VAT, due by [due date]. You can pay through the link in this email or transfer it to [IBAN] with [invoice number] as the reference. > > Thanks again, great working with you! > > Best, > [name] ### Template: first invoice to a new client With a new client, you don’t yet know how they process invoices. Ask whether the email address is right and whether the invoice needs a purchase order number or reference. That keeps your invoice from bouncing back and your payment from stalling. > **First invoice to a new client** > > Subject: Invoice [invoice number] from [business name] > > Dear [name], > > Thank you for the assignment. Attached is the invoice for [work or delivery], as agreed in [quote or engagement letter] of [date]. The total is €[amount] including VAT, due by [due date], payable to [IBAN] in the name of [business name], quoting [invoice number]. > > Should invoices go to a different email address, or do they need a purchase order number or reference? Let me know and I will update it. > > Kind regards, > [name] > [business name] ### Can you email an invoice in the Netherlands and Belgium? In the Netherlands, a PDF invoice sent by email is a digital invoice. Your client must agree to receive invoices that way, so settle it in your quote or engagement letter. Invoices to the Dutch central government must be e-invoices, for example through Peppol. In Belgium, VAT-registered businesses established in Belgium have exchanged structured e-invoices with each other since January 1, 2026, usually through Peppol. A PDF by email is no longer enough for those invoices. It is still fine for consumers and for clients not established in Belgium. In both countries, send the invoice by the 15th day of the month after the month in which you supplied the goods or services. - [E-invoicing in the Netherlands: what applies now and from 2030](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) - [Peppol registration: how to get and check your Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) ### Check this before you hit send In Factuur Simpel you send the invoice by email straight from the app, with a link to a payment page showing your bank details, or through Peppol. With Complete you set your own email texts and clients can pay through your own Mollie account. The app works in English; invoice PDFs use Dutch labels. - The email address: many businesses want invoices sent to a dedicated accounts address. - The attachment: a PDF, not a Word or Excel file your client can edit. - The amount, invoice number and due date match between the email and the invoice. - Your IBAN matches earlier invoices. If your account number changes, confirm it another way too: clients are rightly wary of fake invoices with new bank details. - [Create invoices and send them by email](https://www.budgetinvoice.com/features/create-invoice) - [Past the due date? Payment reminder templates](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Frequently asked questions **Should the invoice be in the email body or attached?** Attach it as a PDF. The email is a cover note; the required details belong on the invoice itself. A PDF keeps your layout and is harder to change than a Word or Excel file. **Does my client have to agree to invoices by email?** In the Netherlands, yes: your client must agree to receive digital invoices, so settle it in your quote or engagement letter. In Belgium, invoices to Belgian VAT-registered businesses must be structured e-invoices, usually through Peppol, rather than PDFs. **What should the subject line of an invoice email say?** Your business name and the invoice number, plus your client’s purchase order number or project if there is one. That lets the accounts team match your invoice to the right order quickly. **Can I include a payment link in the email?** Yes. With a payment link your client pays online without retyping your details. Also include your IBAN and the invoice number for clients who prefer a bank transfer. ### Sources and further reading - [business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [einvoice.belgium.be: structured electronic invoices between companies are compulsory since 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) - [efactuur.belgium.be: who must use e-invoicing (in Dutch)](https://efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturatie-verplicht) ## KVK number on invoices: what Dutch and Belgian rules require URL: https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice Updated 2026-09-24 **Short answer:** In the Netherlands, a business registered with the Chamber of Commerce (KVK) must show its 8-digit KVK number on every invoice, together with its VAT ID (btw-id), not its VAT tax number. In Belgium, every registered enterprise must show its 10-digit enterprise number (ondernemingsnummer) on invoices; the Belgian VAT number is BE followed by the same digits. This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats. It explains when the KVK number on invoices is required, how the Belgian enterprise number works, which customer details to include and how these numbers become Peppol IDs. ### In the Netherlands: is a KVK number required on invoices? Yes, if your business is in the Dutch Business Register (Handelsregister). Article 27 of the Trade Register Act 2007 (Handelsregisterwet) requires registered businesses and legal entities to show their registration number on letters, orders, invoices, quotes and other notices, advertising excepted. The Belastingdienst (Dutch Tax Administration) lists it among its invoice requirements too. The KVK number has 8 digits; a business has only one, even with several trade names. The 12-digit branch number (vestigingsnummer) is not required. KVK also wants the number on your website and in business emails. A bv or nv must also clearly show its full name and registered office (statutaire zetel), under the Dutch Civil Code. Omitting the KVK number is an economic offense under the Economic Offences Act. - [Business.gov.nl: Dutch invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Trade Register Act 2007, article 27 (in Dutch)](https://wetten.overheid.nl/jci1.3:c:BWBR0021777&hoofdstuk=4¶graaf=4.4&artikel=27) ### Dutch VAT ID or VAT tax number: which goes on the invoice? Use your VAT identification number (btw-id), which starts with NL, such as NL123456789B01. Your VAT tax number (omzetbelastingnummer) is only for dealing with the Belastingdienst; for sole proprietors it contains the citizen service number (BSN), so keep it off invoices. If you use the small businesses scheme (kleineondernemersregeling, KOR) or your supplies are VAT-exempt, KVK says your btw-id does not have to be on the invoice. Your KVK number is still required. *Dutch business numbers on an invoice* | Number | Example | On the invoice? | | --- | --- | --- | | KVK number | 12345678 (8 digits) | Yes, if registered with KVK | | VAT ID (btw-id) | NL123456789B01 | Yes, unless you use the KOR or are VAT-exempt | | VAT tax number (omzetbelastingnummer) | 111234567B01 | No, only for contact with the Belastingdienst | | Branch number (vestigingsnummer) | 12 digits | Not required | - [KVK: the VAT number (btw-id) explained (in Dutch)](https://www.kvk.nl/starten/alles-wat-je-moet-weten-over-het-btw-nummer/) - [Invoicing without VAT: KOR and exemptions](https://www.budgetinvoice.com/knowledge-base/invoice-without-vat) ### Can you invoice in the Netherlands without a KVK number? Yes, if you do not have to register. Registration is required when you independently supply products or services, charge a price that earns money and regularly supply people other than family or friends. A hobby that earns little or nothing is not a business under the Trade Register Act. Not registered with KVK but registered for VAT? Then you can send a normal invoice without a KVK number. If you do not have to register and your annual turnover is €2,200 or less, the registration threshold (registratiedrempel) applies: you charge no VAT and need not issue invoices for VAT purposes. - [KVK: do you need to register your business? (in Dutch)](https://www.kvk.nl/starten/moet-ik-mijn-bedrijf-inschrijven-bij-kvk/) - [Belastingdienst: the registration threshold (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/registratiedrempel-voor-kleine-ondernemers) ### In Belgium: is the enterprise number required on invoices? Yes. Every enterprise that must register with the Crossroads Bank for Enterprises (KBO) shows its enterprise number (ondernemingsnummer) on all deeds, invoices, letters, orders and other documents, under article III.25 of the Code of Economic Law. The same article also requires the number of at least one payment account the enterprise holds with a bank in the European Economic Area. The enterprise number has 10 digits and starts with 0 or 1; numbers starting with 1 have been issued since September 19, 2023. The Belgian VAT number is BE followed by the same 10 digits, and VAT-registered businesses show it as well. Legal entities such as a bv, nv or vzw also need their name, legal form, exact registered office address and "RPR" (legal entities register) followed by the court of the registered office, under article 2:20 of the Code of Companies and Associations. Where applicable, add the email address, website and the fact that the entity is in liquidation. > **Example: company details on an invoice from a Belgian bv** > > [Name] bv > Registered office: [street and number], [postcode] [municipality] > Enterprise number: 0123.456.789 > VAT: BE 0123.456.789 > RPR Gent, afdeling Brugge > IBAN: [account number] at [bank] > > Invoice 2026-0042, dated September 24, 2026 > Date of service: September 22, 2026 > Customer: [customer name] bv, [address], VAT BE 0987.654.321 > > Consulting: 10 hours × €80.00 = €800.00 > VAT 21%: €168.00 > Total due: €968.00 - [FPS Economy: registration in the KBO (in Dutch)](https://economie.fgov.be/nl/themas/ondernemingen/kruispuntbank-van/inschrijving-de-kruispuntbank) - [Code of Companies and Associations, article 2:20 (in Dutch)](https://www.ejustice.just.fgov.be/eli/wet/2019/03/23/2019A40586/justel) ### Which customer numbers belong on the invoice? Netherlands: your customer’s full name and address are required; their KVK number is optional. Their VAT ID is required when VAT is reverse-charged (btw verlegd) and when you supply goods or services to a business in another EU country. Belgium: a VAT invoice shows the customer’s name, address and, for a VAT-registered business customer, its VAT number (Royal Decree No. 1 on VAT, article 5). For a consumer, name and address are enough. Before the first invoice, check KVK numbers in the KVK Business Register, Belgian enterprise numbers in KBO Public Search (its "Hoedanigheden" section shows VAT status) and EU VAT numbers in VIES. - [KVK: search the Dutch Business Register (in Dutch)](https://www.kvk.nl/zoeken/) - [KBO Public Search: look up a Belgian enterprise number](https://kbopub.economie.fgov.be/kbopub/zoeknummerform.html?lang=en) - [Check an EU VAT number with our free tool](https://www.budgetinvoice.com/tools/vat-number-check) - [VIES: check an EU VAT number](https://ec.europa.eu/taxation_customs/vies/) - [Reverse charge VAT explained](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) ### How do company numbers become Peppol IDs? Since January 1, 2026, Belgian VAT-registered businesses must exchange structured e-invoices with each other, using software that works through the Peppol network. The Belgian convention is to register at least the enterprise number, under scheme 0208 (for example 0208:0123456789, without dots); the VAT number (scheme 9925) or other identifiers can be added if trading partners agree. Dutch businesses can use their KVK number as a Peppol ID under scheme 0106, such as 0106:12345678, or their VAT number under scheme 9944. - [Belgian e-invoicing portal: what is a Peppol ID?](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) - [Peppol registration: how it works](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [Look up a Peppol ID](https://www.budgetinvoice.com/tools/peppol-id-lookup) - [Mandatory e-invoicing in Belgium since 2026](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Company details on every invoice with Factuur Simpel In Factuur Simpel you enter your company details once, and they appear on every invoice automatically, with your IBAN and, if saved, your customer’s KVK or VAT number. Extra statements, such as a Belgian RPR line or a Dutch bv’s registered name, go in a custom footer. The Complete plan adds sending and receiving invoices through Peppol, registered with your KVK or VAT number in the Netherlands, or your enterprise or VAT number in Belgium. - [Create an invoice with all your company details](https://www.budgetinvoice.com/features/create-invoice) - [Send and receive e-invoices via Peppol](https://www.budgetinvoice.com/features/create-peppol-invoice) ### Frequently asked questions **Is the KVK number the same as the Dutch VAT number?** No. KVK issues the 8-digit KVK number, which shows that your business is in the Business Register. The Belastingdienst issues the VAT ID (btw-id), such as NL123456789B01, which shows that you are registered for VAT. Invoices normally carry both; with the KOR or VAT-exempt supplies, the VAT ID can be left off. **Is the Belgian enterprise number the same as the VAT number?** They share the same 10 digits: the VAT number is BE plus the enterprise number. They are still separate requirements: every KBO-registered enterprise shows its enterprise number on invoices, and VAT-registered businesses also show the VAT number. KBO Public Search shows under "Hoedanigheden" whether a business is subject to VAT. **Do I need my customer’s KVK number on a Dutch invoice?** No, it is optional. The Dutch invoice requirements ask for your customer’s full name and address. Adding the KVK number can help identify the right company when names are similar. The customer’s VAT ID is required when VAT is reverse-charged and for supplies to businesses in other EU countries. **Does a Belgian sole trader need an RPR line on invoices?** No. The RPR line in article 2:20 of the Code of Companies and Associations applies to legal entities such as a bv, nv or vzw. A sole trader still shows the enterprise number, a payment account held by the business and, if VAT-registered, the VAT number, alongside their name and address. ### Sources and further reading - [Business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Trade Register Act 2007, article 27 (in Dutch)](https://wetten.overheid.nl/jci1.3:c:BWBR0021777&hoofdstuk=4¶graaf=4.4&artikel=27) - [Code of Economic Law, article III.25 (in Dutch)](https://www.ejustice.just.fgov.be/eli/wet/2013/02/28/2013A11134/justel) - [Code of Companies and Associations, article 2:20 (in Dutch)](https://www.ejustice.just.fgov.be/eli/wet/2019/03/23/2019A40586/justel) - [Belgian e-invoicing portal: general questions about Peppol](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) ## Invoice numbering: a simple system that keeps records clear URL: https://www.budgetinvoice.com/knowledge-base/invoice-numbering Updated 2026-09-24 **Short answer:** An invoice number identifies exactly one invoice. Keep numbers unique and sequential, for example INV-0042 followed by INV-0043, and never reuse a number from an earlier invoice. Choose a simple format you can apply consistently, and carry the last issued number over when you move to new invoicing software. A clear invoice number gives you and your customer one reference for the work, the bill and the payment. Start with a format you can maintain as your business grows. This guide covers practical numbering choices, common mistakes and a straightforward way to change systems. ### Give every invoice a recognizable reference An invoice number identifies a particular invoice. A customer ID identifies a customer, while a purchase order number identifies an order in your customer’s system. Keep those references in separate fields: one customer or order can involve several invoices. Use the same invoice number in your records, payment instructions and follow-up messages. When a customer asks about INV-0042, both of you should be looking at the same document. This is especially useful when several invoices have identical amounts. ### Separate a useful workflow from local legal requirements The numbering examples below are organizational suggestions. Invoice requirements depend on the jurisdiction and transaction; these formats are not a claim that one numbering rule applies everywhere. If your business issues VAT invoices abroad, for example, local invoicing requirements need their own review. For US federal tax recordkeeping, the IRS explains that business records should show income and expenses and that supporting documents include invoices. A consistent reference makes those documents easier to connect to your records. Numbering alone does not replace the other details or evidence your business needs. - [IRS guidance on business records and supporting documents](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) - [Create an invoice with the details your customer needs](https://www.budgetinvoice.com/features/create-invoice) ### Three invoice numbering formats to consider A simple counter is often enough. Add a year or a short prefix if it makes your records easier to recognize. Leading zeros help filenames sort consistently. Avoid long combinations of customer initials, project codes and dates unless they solve a real problem for your business. *Example formats for organizing invoices* | Format | Example | Next invoice | | --- | --- | --- | | Counter | 0042 | 0043 | | Year + counter | 2026-0042 | 2026-0043 | | Prefix + counter | INV-0042 | INV-0043 | > **A returning customer still gets a new number** > > You send customer A invoice INV-0042, then bill customer B with INV-0043. The next completed job for customer A becomes INV-0044. The counter follows your invoices rather than restarting for each customer. ### Keep records connected when you change systems Before moving from a spreadsheet to invoicing software, record the last issued number and the format you use. Check the first number in the new system before sending an invoice. Keep historical invoices under their original references so customers and your bookkeeper can still find them. Choose a clear date for the change. Continuing to issue invoices from two systems without a shared process increases the chance of duplicate numbers or duplicate bills. You do not need to recreate every old invoice as a new sale just to start using a different tool. If you use a year-based series, decide how the counter should work when the year changes. Keep complete references distinct: 2026-0001 and 2027-0001 are easy to tell apart, while resetting a plain counter to 0001 can create confusion. - [Compare Excel and invoicing software for your workflow](https://www.budgetinvoice.com/knowledge-base/excel-or-invoicing-software) ### Avoid duplicate references and confusing corrections Payment reminders should point to the existing invoice number. They ask for payment of that bill; they do not represent another sale. Include the outstanding amount as well, particularly if the customer has already made a partial payment. - Keep a central list of issued invoices with the date, customer and amount. - When copying a previous document, review the invoice number and every detail carried forward. - Investigate a missing number before filling it: the original document may be stored elsewhere. - Keep the original document and a clear record of any correction, instead of silently replacing a bill your customer already received. - [Write a payment reminder with a clear invoice reference](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Use a consistent numbering setup in Factuur Simpel Factuur Simpel suggests the next available invoice number when you create an invoice. Its settings let you choose a prefix and the number of digits. Review a sample against your existing records when you set up your account. Saved customer details and an invoice overview support a repeatable process for creating and finding invoices. Use the software choice to reduce repeated entry and scattered records, while keeping responsibility for checking the final document. - [Explore the invoicing software workflow](https://www.budgetinvoice.com/invoicing-software) - [Compare current plans and included features](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Should my invoice number include the year?** Including the year can make records easier to organize, but it is a format choice in these examples. Keep the full reference distinct and follow the invoicing requirements that apply to your business and transactions. **Can two customers have the same invoice number?** For a clear internal workflow, give each invoice its own complete reference. Reusing a number across customers can make payments, searches and conversations with your bookkeeper harder to match. **Does a payment reminder need a new invoice number?** A reminder should refer to the original invoice number, invoice date and outstanding balance. It follows up on an existing bill rather than creating a new invoice for the same work. ### Sources and further reading - [IRS: What kind of records should I keep?](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) ## Credit note rules for the Netherlands and Belgium, with example URL: https://www.budgetinvoice.com/knowledge-base/credit-note Updated 2026-10-02 **Short answer:** A credit note (creditnota, also creditfactuur or kredietnota) is an invoice with negative amounts that reverses all or part of an invoice you already issued, for example after a mistake, a return, a later discount or a cancellation. It refers to the original invoice, shows the VAT being reversed and goes into your VAT return. The original invoice stays unchanged. This guide is for freelancers and small-business owners who invoice in the Netherlands or Belgium and need to correct an invoice. It explains when to issue a credit note, what to include in each country, how the VAT correction works and how Peppol e-invoicing affects Belgian credit notes. ### What is a credit note? A credit note is an invoice that reverses all or part of an earlier invoice. Its amounts, including the VAT, are negative. Add the original invoice and the credit note together and you get the amount your customer actually owes. In Dutch you will see creditnota and creditfactuur in the Netherlands, and creditnota or kredietnota in Belgium. They all mean the same thing. The original invoice stays in your records unchanged: the credit note corrects it rather than replacing it. ### When do you need one? Issue a credit note whenever an invoice you sent no longer matches what your customer owes. These are the typical situations. - A mistake on the invoice, such as a wrong amount, quantity, VAT rate or customer detail. Credit the whole invoice and send a new, correct one, or credit only the overcharged part. - A return of some or all of the goods you delivered. - A discount you agree to after invoicing. - A canceled order or project that you already invoiced, which you credit in full. - Not for an unpaid invoice: a credit note means you give up all or part of your claim. Follow up with a payment reminder instead. - [Follow up on an unpaid invoice with a payment reminder](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Credit notes in the Netherlands: content, numbering and VAT A Dutch credit note may be a simplified invoice because it amends the original invoice. At minimum it shows the date of issue, your name and address, what you are crediting, the VAT (or the data to calculate it) and a reference to the original invoice. The simplified rules do not apply to intra-EU supplies, distance sales, or supplies in another EU country where the VAT is reverse-charged to the customer (btw verlegd). In those cases, include all regular invoice details. Give each credit note a number you have not used before. The Dutch Tax and Customs Administration (Belastingdienst) allows one or more sequential invoice series, so your regular series or a separate one both work. Keep invoices and credit notes for 7 years, or 10 years for invoices about real estate. VAT you already reported comes back when you grant a discount afterwards or the agreement is canceled. Report it in the VAT return (btw-aangifte) for the period in which the discount or cancellation took place, as negative turnover and negative VAT in box 1a or 1b (high or low rate). A customer who already deducted the VAT must repay the VAT on the credited amount. - [business.gov.nl: invoice requirements in the Netherlands](https://business.gov.nl/regulations/invoice-requirements/) - [Belastingdienst: VAT refund after a price reduction or cancellation (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/btw_terugvragen/teruggaaf-door-prijsvermindering-volledige-kwijtschelding-of-verbreking-overeenkomst) - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### Credit notes in Belgium: reference, VAT statement and Peppol A Belgian credit note refers specifically and unambiguously to the invoice it amends, so include that invoice’s number and date. When it reduces VAT you charged, it also carries a fixed statement. In Dutch it reads: "Btw terug te storten aan de Staat in de mate waarin ze oorspronkelijk in aftrek werd gebracht" (VAT to be repaid to the State to the extent it was originally deducted). Process the credit note in the periodic VAT return for the period in which you issue it, not in the return that included the original invoice. Since January 1, 2026, VAT-registered businesses established in Belgium must exchange structured e-invoices with each other, by default via Peppol. According to the government’s FAQ, any document that amends such an e-invoice counts as an e-invoice itself and uses the same format, so credit notes go through Peppol too. A 2026 credit note for a PDF invoice from 2025 may still be a PDF if your customer accepts it. Invoices to consumers are outside the obligation. - [Belgian government: specific questions about e-invoicing](https://einvoice.belgium.be/en/FAQ/specific-questions-about-e-invoicing) - [Peppol e-invoicing in Belgium: what changed in 2026](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Worked example with negative amounts You invoiced 10 hours of consulting but worked 8. Instead of changing the original invoice, you credit the 2 extra hours. > **Credit note for 2 hours billed too many** > > Invoice 2026-0042, September 10, 2026: > 10 hours consulting × €85.00 = €850.00 > VAT 21% = €178.50 > Total = €1,028.50 > > Credit note 2026-0051, September 24, 2026, for invoice 2026-0042 of September 10, 2026: > 2 hours consulting × −€85.00 = −€170.00 > VAT 21% = −€35.70 > Total = −€205.70 > > Still due: €1,028.50 − €205.70 = €822.80. If the customer already paid, refund €205.70 or offset it against the next invoice. In Belgium, add the VAT statement shown above. - [Fill in a credit note with the free generator](https://www.budgetinvoice.com/tools/free-credit-note-generator) - [Calculate VAT for Dutch and Belgian rates](https://www.budgetinvoice.com/tools/vat-calculator) ### What to do when you receive one Check that the credit note refers to the right invoice and that the amounts match what you agreed. If the original invoice is still open, pay only the difference. If you already paid, agree on a refund or an offset against a later invoice. If you deducted the VAT on the original purchase invoice, you must repay the VAT on the credited amount. The Belastingdienst states this for Dutch businesses; in Belgium, the statement on the credit note reminds VAT-registered customers of the same step. Keep the credit note with the invoice it corrects. - [Belastingdienst: discounts and credit invoices (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/aangepaste_regels_facturen/u_geeft_korting_voor_tijdige_betalingen) ### Creating a credit invoice in Factuur Simpel Open the invoice in Factuur Simpel and choose "Create credit invoice". You get a new invoice for the same customer and lines, with negative amounts. If you only credit part of it, adjust the lines before you save. The credit invoice takes a number from your regular invoice series, its PDF is titled "FACTUUR" (invoice labels are in Dutch) and it is not linked to the original automatically. Put the original invoice number and date in the reference field, and any required statement, such as the Belgian VAT statement, in the footer text. Through Peppol it goes out as a credit note when the recipient supports one, and otherwise as an invoice with negative amounts. The reference and footer text are included in the attached PDF. - [Create, send and track invoices](https://www.budgetinvoice.com/features/create-invoice) - [Explore the invoicing software](https://www.budgetinvoice.com/invoicing-software) ### Frequently asked questions **Is a credit note the same as a creditfactuur or kredietnota?** Yes. Creditnota and creditfactuur are the Dutch terms, and in Belgium you will also see kredietnota. All of them mean an invoice with negative amounts that reverses all or part of an earlier invoice. The name does not change the rules: refer to the original invoice and show the VAT being reversed. **Can I edit or delete an invoice instead of issuing a credit note?** Avoid it. Your customer may already have booked the original, and in the Netherlands each invoice number may be used only once. In Belgium, an issued invoice that needs correcting calls for a corrective document that refers to it. Issue a credit note, then send a new invoice if an amount still needs billing. **Does a credit note need its own invoice number?** It should have one. Dutch rules for a simplified credit note do not list a number, but a unique number keeps your records traceable, and the Belastingdienst allows one or more invoice series. In the Netherlands, your regular series or a separate one such as C-2026-001 both work. In Belgium, agree the numbering with your accountant. **Do Belgian credit notes have to go through Peppol?** Yes, when the original invoice was a structured e-invoice between VAT-registered businesses established in Belgium: the credit note then uses the same format. A 2026 credit note for a 2025 PDF invoice may still be a PDF if the customer accepts it. Invoices to consumers are not covered by the obligation. ### Sources and further reading - [business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Belastingdienst: VAT refund after a price reduction, remission or cancellation (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/btw_terugvragen/teruggaaf-door-prijsvermindering-volledige-kwijtschelding-of-verbreking-overeenkomst) - [Belgian government: specific questions about e-invoicing](https://einvoice.belgium.be/en/FAQ/specific-questions-about-e-invoicing) - [Belgian Official Gazette: Royal Decree of September 29, 2024 (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article_body.pl?language=nl&caller=summary&pub_date=24-10-23&numac=2024009309) - [OpenPeppol: Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/bis/) ## Pro forma invoice: meaning, VAT rules and when to use one URL: https://www.budgetinvoice.com/knowledge-base/pro-forma-invoice Updated 2026-09-24 **Short answer:** A pro forma invoice is a preliminary invoice: it shows what you will bill, but it is not an invoice for VAT purposes, so your customer cannot deduct VAT with it. If a customer pays upfront, VAT is due on that payment, and a business customer needs a real invoice. The Netherlands and Belgium set different deadlines for it. Customers ask for a pro forma invoice to approve a purchase, arrange financing or pay before you start. This guide, for freelancers and small businesses in the Netherlands and Belgium, compares it with quotes, advance invoices and final invoices, explains each country’s VAT rules for advance payments and walks through an example. ### What is a pro forma invoice? A pro forma invoice is a preliminary invoice. It shows the goods or services, prices, VAT and total a customer can expect before the actual invoice exists. In Dutch it is called a pro forma factuur or proformafactuur. It is not an invoice for VAT purposes. In the Netherlands, the tax authority (Belastingdienst) only allows VAT deduction with a correct invoice. In Belgium, the customer needs a regular invoice, which between Belgian VAT-registered businesses is in principle a structured e-invoice. - [Belastingdienst: VAT deduction requires a correct invoice (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/bijzondere_situaties/bijzondere_facturen) - [Belgian e-invoicing FAQ: the right to deduct VAT](https://einvoice.belgium.be/en/FAQ/specific-questions-about-e-invoicing) ### When should you send a pro forma? A pro forma helps when someone needs exact amounts before there is an invoice, as in these situations. - Approval: your customer’s purchasing department needs a document before it releases an order or a payment. - Financing or grants: a bank, leasing company or grant provider asks for evidence of a planned purchase. - Customs and samples: for goods shipped from outside the EU, a pro forma shows their value. The Dutch Chamber of Commerce (KVK) advises that samples come with a pro forma stating their value and a line such as ‘sample shipment with no commercial value’. - Payment upfront: you want to be paid before you start. The country rules below show when a real invoice is required. - [KVK: importing samples with a proforma invoice](https://www.kvk.nl/en/international/importing-samples/) - [Dutch Customs: pro forma invoices and customs value (in Dutch)](https://kennisbank.douane.nl/handboeken/hdu/douanewaarde/douanewaarde-aangifte_van_gegevens_inzake_de_douanewaarde/) - [Invoicing customers in other countries](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) ### Pro forma invoice vs quote, advance invoice and final invoice These documents often follow each other on one job, but only the advance invoice and the final invoice are VAT invoices. In Dutch, an advance invoice is called a voorschotfactuur or aanbetalingsfactuur. If a job is cancelled after an advance invoice, correct it with a credit note rather than deleting it. *Four documents on one job* | Document | Purpose | VAT invoice? | | --- | --- | --- | | Quote (offerte) | Price proposal the customer can accept | No | | Pro forma invoice | Preview of the invoice, often used to request payment | No, no VAT deduction | | Advance invoice | Invoice for part of the price before delivery | Yes, with VAT | | Final invoice | Settlement after delivery, minus the advance | Yes, with VAT | - [How to write a quote your customer accepts](https://www.budgetinvoice.com/knowledge-base/how-to-write-a-quote) - [Correct an invoice with a credit note](https://www.budgetinvoice.com/knowledge-base/credit-note) ### In the Netherlands: advance payments and VAT A pro forma does not make VAT due by itself. VAT becomes due when you issue the (advance) invoice, or at the latest when you receive the payment. For business customers, the Belastingdienst adds these rules: - If the customer must pay in advance, issue an invoice before the payment is due: an advance invoice with VAT, not a pro forma. - If the customer pays in advance voluntarily, you owe VAT as soon as you receive the payment. - An advance invoice charges and shows VAT. The final invoice charges the remaining amount and the remaining VAT. - The customer may deduct VAT on an advance invoice once it is certain the supply will take place, for example under a signed contract. - Invoices for completed work are due by the 15th day of the month after delivery. - Consumers usually don’t need an invoice, but VAT is due no later than when you receive (part of) the payment. In a consumer sale of goods, you can require at most half of the price upfront. - [Belastingdienst: VAT on advance payments and the invoice deadline (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/bereken_het_bedrag/hoe_berekent_u_het_btw_bedrag/factuurstelsel) - [Belastingdienst: advance invoices and the final invoice (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/aangepaste_regels_facturen/u_verstuurt_voorschotnotas) - [KVK: down payments and the 50% limit for consumers (in Dutch)](https://www.kvk.nl/geldzaken/van-offerte-naar-geld-op-je-rekening/) ### In Belgium: advance payments, VAT and Peppol A pro forma does not make VAT chargeable by itself. When you receive all or part of the price before the supply, VAT on the amount received becomes chargeable (opeisbaar) at that moment. For an advance from a VAT-registered customer, issue an invoice no later than the 15th day of the month after the month in which VAT became chargeable. The final invoice is due by the 15th day of the month after the supply. Issuing earlier is allowed. Invoices to consumers are not always required, but they are for some supplies, such as work on immovable property (werk in onroerende staat). In those cases an advance also needs an invoice. Since January 1, 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices sent via Peppol, with some exceptions. That covers your advance and final invoices, but not invoices to private customers. - [Royal Decree No. 1 on VAT, articles 1 and 4 (in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [Structured e-invoices between companies are compulsory from 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) - [Belgium’s 2026 Peppol e-invoicing mandate explained](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### What to put on a pro forma, with a worked example Invoice requirements don’t apply to a pro forma, but include the same details as the invoice that will follow and state clearly that it is not an invoice. - The title ‘Pro forma invoice’ and the line ‘This is not an invoice’. - Your own reference, such as PF-2026-003, separate from your invoice numbers. - Date and validity period. - Your business details (KVK number or Belgian enterprise number, VAT number) and your customer’s details. - Description, quantities, prices excluding VAT, VAT rate, VAT amount and total. - Payment details if you ask for payment upfront, and which invoice will follow. - For goods crossing a border: the value of each item and, for samples, a statement that they have no commercial value. > **Worked example: website job with a 30% advance** > > Job: website for a business customer, €4,000.00 excluding VAT, 30% advance, 21% VAT. > > Pro forma PF-2026-003 (March 4): €4,000.00 + VAT €840.00 = €4,840.00. > > Advance invoice 2026-0042: €1,200.00 + VAT €252.00 = €1,452.00. Netherlands: send it before the advance is due. Belgium: advance received March 10, invoice by April 15. > > Final invoice 2026-0051 (delivered May 20, invoice by June 15): €4,000.00 minus advance €1,200.00 = €2,800.00 + VAT €588.00 = €3,388.00. > > Check: €1,452.00 + €3,388.00 = €4,840.00. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Calculate VAT on an advance payment](https://www.budgetinvoice.com/tools/vat-calculator) ### Quotes, advance and final invoices in Factuur Simpel Factuur Simpel has no separate pro forma document. To agree on the work upfront, send a quote: your customer signs it online, and you convert the accepted quote into an invoice in one step. Quotes expire automatically, and you can send reminders. Create the advance and final invoices as regular invoices, with the quote number as reference, and email them from the app. On the Complete plan, customers can pay online via Mollie (such as iDEAL or Bancontact), paid invoices are marked automatically, and you can send invoices via Peppol. - [Create and send an invoice](https://www.budgetinvoice.com/features/create-invoice) - [Compare the Starter and Complete plans](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Can you deduct VAT on a pro forma invoice?** No. In the Netherlands, the Belastingdienst allows VAT deduction only with a correct invoice. In Belgium, you need a regular invoice, which between Belgian VAT-registered businesses is in principle a structured e-invoice. Ask your supplier for the advance invoice or the final invoice. **Do you have to pay a pro forma invoice?** That depends on what you agreed, not on the document’s name. A pro forma shows the amount you can expect or are asked to pay upfront. In the Netherlands, a business customer who must pay in advance should receive an invoice before the due date. In Belgium, the invoice for an advance follows by the 15th of the month after payment. **Does a pro forma invoice need an invoice number?** Give it its own reference, such as PF-2026-003, instead of a number from your invoice series. Invoices need consecutive numbers in both countries, so a pro forma that takes one without a following invoice leaves a gap. The advance and final invoices each take the next number. **Is a pro forma invoice the same as a quote?** No. A quote is a price proposal the customer can accept, after which you have an agreed job. A pro forma usually follows that agreement and previews the invoice, including VAT and payment details. Neither is a VAT invoice, so neither lets your customer deduct VAT. ### Sources and further reading - [Belastingdienst: invoice system, advance payments and invoice deadline (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/bereken_het_bedrag/hoe_berekent_u_het_btw_bedrag/factuurstelsel) - [Belastingdienst: deducting VAT on special invoices (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/bijzondere_situaties/bijzondere_facturen) - [KVK: importing samples](https://www.kvk.nl/en/international/importing-samples/) - [Belgian Royal Decree No. 1 on VAT, articles 1, 4 and 5 (in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [einvoice.belgium.be: structured e-invoices between companies from 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ## How long to keep invoices in the Netherlands and Belgium URL: https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices Updated 2026-09-24 **Short answer:** Keep the invoices you send and receive for 7 years in both the Netherlands and Belgium. Dutch invoices about real estate must be kept for 10 years. In Belgium, the 7 years run from January 1 after the invoice date, and real estate-related invoices can require 15 or 25 years. Keep e-invoices in their original format. This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats and international founders. It explains how long each country requires you to keep invoices, when that period starts, what you may store digitally and how to set up an archive you can open quickly during a tax audit. ### How long do you need to keep invoices? In both countries the standard retention period is 7 years, for sales and purchase invoices alike. The differences are in when the period starts and which records need longer. *Invoice retention in the Netherlands and Belgium* | Topic | Netherlands | Belgium | | --- | --- | --- | | Standard period | 7 years | 7 years | | Start of the period | When a record is no longer current, for example when a contract ends | January 1 of the year after the invoice date | | Real estate | 10 years for records on immovable property | 15 or 25 years may apply under the VAT revision rules | | Form | Keep invoices in the form you sent or received them | Paper or electronic; keeping the original XML is strongly recommended | ### In the Netherlands: 7 years, 10 for real estate Dutch businesses must keep their records, including every invoice sent or received, for 7 years (bewaarplicht). Records on immovable property, such as business premises or land, must be kept for 10 years, as must records of supplies under the Union or Import scheme of the One Stop Shop (eenloketsysteem). The period starts once a record is no longer current. A 5-year lease that ends on December 31, 2030, stays in your current records until then, and the 7 years start after that: keep it until December 31, 2037. Closing your business within the period does not end this obligation. The Tax Administration (Belastingdienst) can agree to shorter periods for records other than basic records such as the general ledger and sales and purchase administration; such agreements do not bind other government bodies. - [Business.gov.nl: keeping business records](https://business.gov.nl/regulations/keeping-business-records/) - [Belastingdienst: 7 or 10 years for VAT records (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren) ### In the Netherlands: scans, PDFs and e-invoices Keep each invoice in the form in which you sent or received it. A PDF or e-invoice stays digital: keeping only a printed copy of digital records does not meet the requirement. You may scan paper invoices and receipts and discard the originals if the scan is a complete and accurate copy, including all pages, attachments and authenticity features. For an e-invoice in UBL (XML) format, keep the UBL file itself. The Belastingdienst notes that UBL and XML messages must also be readable, or made readable, for people, which a UBL viewer does. Invoices contain personal data, so under the GDPR you need a good reason to keep them longer than the required 7 or 10 years. - [Open a UBL invoice in your browser](https://www.budgetinvoice.com/tools/ubl-invoice-viewer) - [E-invoicing in the Netherlands: what is required](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) ### In Belgium: back to 7 years since the December 2025 law For VAT, Belgian businesses must keep all invoices and copies of invoices for 7 years from January 1 of the year after the invoice date. Records used to determine taxable income must be kept until the end of the seventh year or financial year after the taxable period. Invoices related to immovable business assets, or to buildings rented out with VAT, may have to be kept for 15 or 25 years under the VAT revision rules. Older websites may still say 10 years. A law of November 20, 2022 extended the period to 10 years, but the law of December 18, 2025 (Belgian Official Gazette, December 30, 2025) reversed this retroactively: for VAT that became due from January 1, 2023, and for income tax from assessment year 2023. > **Belgian example: when can you discard a 2026 invoice?** > > Invoice 2026-0042, dated March 12, 2026: €1,000.00 + 21% VAT (€210.00) = €1,210.00. > The period starts on January 1, 2027 and runs for 7 years, so keep the invoice until December 31, 2033. > An invoice dated January 4, 2027 must be kept until December 31, 2034. - [einvoice.belgium.be: how to keep your invoices](https://einvoice.belgium.be/en/article/how-do-i-keep-invoices-received-electronic-invoicing) - [Law of December 18, 2025 on various provisions (in Dutch)](https://www.ejustice.just.fgov.be/eli/wet/2025/12/18/2025009647/justel) ### In Belgium: how to store Peppol e-invoices Since January 1, 2026, Belgian VAT-registered businesses must exchange structured e-invoices with each other, in principle via Peppol. The archiving rules did not change: you may keep invoices on paper or electronically, regardless of the original format, as long as the authenticity of origin and the integrity of content stay guaranteed until the retention period ends. The government strongly recommends keeping the original XML file, because converting it to another format makes the burden of proof significantly heavier. Cloud archiving and service providers are allowed, and no prior approval is needed. A business established in Belgium must keep its invoices in Belgium unless they are stored electronically with full online access to them in Belgium. Keep a backup as well. - [Belgian B2B e-invoicing via Peppol since 2026](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Invoice archive checklist for both countries A fixed structure per year makes audits and clearing out old records easier. 1. Create one folder per year with separate parts for sales invoices, purchase invoices and bank statements. 2. Store invoices as sent or received: PDFs as PDFs, and e-invoices as UBL (XML) files with a readable PDF alongside. 3. Put the invoice number and date in each file name. 4. Export your invoices from your invoicing software at least once a year, and before you switch tools or close an account. 5. Keep a second copy in a separate location and occasionally check that older files still open. 6. Note the earliest discard date on each folder, and keep real estate records and running contracts separate. 7. Once the retention period is over, delete or anonymize personal data you no longer need. ### Exporting your invoices from Factuur Simpel Factuur Simpel keeps your invoices, expenses and customers for as long as your account exists. It is not an archiving service with a guaranteed 7- or 10-year retention period: the legal obligation stays with you, so export your data to an archive you control. In Exports, choose a period and download your invoices as an Excel overview or as a ZIP file of PDFs. With the Complete plan you can send and receive invoices via Peppol and export them as XML (UBL) files. You can also export expenses and customers. - [Explore the invoicing software](https://www.budgetinvoice.com/invoicing-software) - [Compare the Starter and Complete plans](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **How long should I keep invoices in the Netherlands?** Keep the invoices you send and receive for 7 years. Records about immovable property, such as business premises, must be kept for 10 years, as must records of supplies under the One Stop Shop Union or Import scheme. The period starts once a record is no longer current and continues if you close your business. **Is it 7 or 10 years in Belgium?** Seven years. A 2022 law extended the period to 10 years, but the law of December 18, 2025 reversed that retroactively, for VAT that became due from January 1, 2023 and for income tax from assessment year 2023. Invoices related to immovable business assets can still require 15 or 25 years under the VAT revision rules. **Can I throw away paper invoices after scanning them?** In the Netherlands, yes, if the scan is a complete and accurate copy that stays available and readable for the full retention period; a paper balance sheet and profit and loss statement may not be converted. Belgium also allows paper invoices to be archived electronically, provided authenticity of origin and integrity of content remain guaranteed. **Is a PDF copy of a Peppol e-invoice enough?** Keep the original XML file too. In the Netherlands you keep an invoice in the form in which you received it. In Belgium the format may change only if authenticity and integrity stay guaranteed, and the government strongly recommends the original XML because conversion makes the burden of proof heavier. A PDF works as a readable extra. ### Sources and further reading - [Business.gov.nl: keeping business records](https://business.gov.nl/regulations/keeping-business-records/) - [Belastingdienst: keeping your invoices (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - [einvoice.belgium.be: how do I keep invoices received via electronic invoicing?](https://einvoice.belgium.be/en/article/how-do-i-keep-invoices-received-electronic-invoicing) - [Justel: law of December 18, 2025 on various provisions (in Dutch)](https://www.ejustice.just.fgov.be/eli/wet/2025/12/18/2025009647/justel) ## Reverse charge VAT in the Netherlands and Belgium, with examples URL: https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat Updated 2026-09-24 **Short answer:** Reverse charge means your business customer, not you, accounts for the VAT, so your invoice shows no VAT amount. In the Netherlands you state "btw verlegd" and the customer’s VAT ID. In Belgium, work on buildings for a customer who files periodic VAT returns needs the fixed medecontractant statement. Most B2B services to other EU countries are reverse charged too. Subcontracting in construction or cleaning, or selling services to companies elsewhere in the EU? Then you will meet the reverse charge. This guide explains the Dutch rules (btw verlegd) and the Belgian rules (medecontractant) separately, with sample invoices and the VAT return boxes involved. ### What is reverse charge VAT? Under the reverse charge, the duty to pay VAT shifts from the supplier to the business customer. You invoice without VAT; your customer calculates the VAT and reports it in their own VAT return. If they use the purchase for taxable activities, they deduct the same amount in that return, so on balance they pay nothing. Both countries apply it only in specific situations and only to business customers; private customers are never reverse charged. As the supplier, you remain responsible for applying it correctly. - [Business.gov.nl: VAT in the Netherlands, including reverse charging](https://business.gov.nl/regulations/vat/) ### When does reverse charge apply in the Netherlands? The Dutch Tax Administration (Belastingdienst) applies the reverse charge (verleggingsregeling) only in the situations listed below. In construction, your role decides: a subcontractor working for a contractor reverse charges the VAT to that contractor, but if you work directly for the client, such as a homeowner or a shop renovating its premises, you charge VAT. Design work, security, rental and work done mostly in your own workshop are excluded. - Subcontracting and hiring out staff for physical work on buildings or ships, such as construction, demolition, maintenance, repair and cleaning, mainly in construction, shipbuilding, cleaning and landscaping. - Services to businesses in other EU countries, usually taxed in the customer’s country. - Mobile phones, chips, game consoles, laptops and tablets sold to businesses in the Netherlands, from €10,000 (excluding VAT) per type of goods per delivery. - Waste and scrap, real estate sales where buyer and seller opt for VAT, and niche cases such as forced sales, gold and emission allowances. - [Belastingdienst: when to reverse charge VAT (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/wanneer_btw_verleggen/wanneer_btw_verleggen) ### What must a Dutch invoice with btw verlegd show? On top of the usual invoice details, write "btw verlegd" and your customer’s VAT identification number, including the country code. Show the net amount per VAT rate as it would apply without the reverse charge, but no VAT amount. For services to other EU countries, show both VAT numbers; the statement may also be in English, German or French. Report the turnover in box 1e (rubriek 1e) of your Dutch VAT return for Dutch customers, or in box 3b and your EU sales listing (ICP) for customers in other EU countries. > **Example: a freelance plasterer invoicing a contractor** > > Invoice 2026-0042, September 18, 2026 > To: Bouwbedrijf Jansen BV, VAT ID NL123456789B01 > > Plastering, new-build project > 32 hours × €55.00 = €1,760.00 > Materials: €240.00 > > Net amount at 21%: €2,000.00 > Btw verlegd > Amount due: €2,000.00 > > The plasterer reports €2,000.00 in box 1e. The contractor reports €2,000.00 and €420.00 VAT in box 2a, and deducts €420.00 in box 5b. - [Belastingdienst: how reverse charging works (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/hoe_werkt_btw_verleggen) ### When does the Belgian medecontractant rule apply? Belgium’s domestic reverse charge for building work is the medecontractant rule in Article 20 of Royal Decree no. 1. It applies, and is mandatory, when a supplier established in Belgium performs work on immovable property (werk in onroerende staat) for a customer who must file periodic Belgian VAT returns. That work covers building, renovating, finishing, fitting out, repairing, maintaining, cleaning and demolishing a building or other real estate, fixing items to it so they become part of it, and some assimilated operations. Since January 1, 2023, the rule covers every customer that must file periodic returns, including foreign businesses registered directly for Belgian VAT. It does not apply to private customers or to businesses without periodic returns, such as small businesses under the VAT exemption scheme (vrijstellingsregeling) and farmers under the flat-rate scheme. They have a Belgian VAT number but must tell you they do not qualify, and you charge them VAT. - [Belgian Official Gazette: Royal Decree of October 26, 2022 (in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/2022/10/26/2022042522/staatsblad) ### What must a Belgian medecontractant invoice show? For work under the rule, the invoice shows no VAT rate and no VAT amount, but it does show your customer’s VAT number and, since January 1, 2023, the fixed statement below. Writing only "btw verlegd" is not enough. The statement protects you. If the customer does not dispute the invoice in writing within one month of receipt, they are deemed to confirm that they file periodic returns. If that is wrong, the customer is liable for the VAT, interest and fines, and you are released from that liability unless there was collusion. You report the amount in grid 45 (rooster 45) of your periodic VAT return. Your customer enters the base in grid 87 and the VAT in grid 56, and deducts it in grid 59 if entitled: on a €2,350.00 office tiling job, that is €493.50 (21%). Since January 1, 2026, such invoices between Belgian VAT-registered businesses are in principle structured e-invoices sent via Peppol, with the statement as a note. > **The mandatory statement (Dutch wording, Article 20 §3)** > > Verlegging van heffing. Bij gebrek aan schriftelijke betwisting binnen een termijn van één maand na de ontvangst van de factuur, wordt de afnemer geacht te erkennen dat hij een belastingplichtige is gehouden tot de indiening van periodieke aangiften. Als die voorwaarde niet vervuld is, is de afnemer ten aanzien van die voorwaarde aansprakelijk voor de betaling van de verschuldigde belasting, interesten en geldboeten. - [efactuur.belgium.be: VAT statements on Peppol invoices (in Dutch)](https://efactuur.belgium.be/nl/FAQ/specifieke-vragen-over-e-facturatie) - [FPS Finance (Intervat): VAT return grids for purchases (in Dutch)](https://eservices.minfin.fgov.be/intervat/static/help/NL/cadre_iii_operations_a_l_entree.htm) - [E-invoicing via Peppol in Belgium: the 2026 rules](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Services to businesses in other EU countries As a general rule, a service to a business in another EU country is taxed in the customer’s country, and the customer pays the VAT there. You invoice without VAT, show your customer’s VAT number and state that the VAT is reverse charged. Some services are exceptions. In the Netherlands, write "btw verlegd", show both VAT numbers and report the service in box 3b and your ICP listing. In Belgium, report it in grid 44 and your intra-EU listing; the long medecontractant statement belongs to domestic work on immovable property. Goods are different: a supply of goods to a business in another EU country is an intra-Community supply at 0%, with its own invoice statement. When you buy services from an EU supplier, you account for the VAT yourself: boxes 4b and 5b in the Netherlands, grids 88, 55 and 59 in Belgium. - [Invoicing customers in other countries](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) - [Belastingdienst: extra invoice requirements for EU services (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/factureren/extra_factuureisen_bij_diensten) ### Common mistakes and how to avoid them A fixed setting per customer prevents most slips. In Factuur Simpel you switch on reverse charge for one invoice or as a default for a customer. The PDF then shows no VAT and prints "BTW verlegd", or the full Belgian medecontractant statement when you or your customer are based in Belgium. Invoice labels are in Dutch. Over Peppol, the lines are marked as reverse charge (category AE), but the Belgian statement only appears in the attached PDF, not yet as a note in the e-invoice. Also watch for: - Charging VAT when the reverse charge applies. In the Netherlands you still owe that VAT, your customer cannot deduct it, and you need to send a corrected invoice. - Reverse charging a private customer, or a Belgian customer that files no periodic VAT returns. - Leaving out your customer’s VAT number or not checking it. - Using "btw verlegd" for goods sold to a business in another EU country instead of the 0% statement. - Writing only "btw verlegd" on a Belgian medecontractant invoice. - [Create an invoice in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) ### Frequently asked questions **Is reverse charge the same as 0% VAT?** No. With the reverse charge, VAT is due but your customer accounts for it instead of you. A 0% rate, such as for an intra-Community supply of goods, means no VAT is due on your supply in your own country. The invoice statement differs as well. **Does the reverse charge apply when I work for a homeowner?** No, the reverse charge only applies to business customers. If you renovate a bathroom directly for a homeowner in the Netherlands or Belgium, you charge VAT. If you do the same work as a subcontractor for a contractor, the contractor accounts for the VAT, in Belgium provided the contractor files periodic VAT returns. **What if my Belgian customer does not file periodic VAT returns?** Then the medecontractant rule does not apply and you charge VAT. Such customers, for example small businesses under the exemption scheme, must tell you when they give you their VAT number. If a customer stays silent and does not dispute your invoice with the full statement within a month, the customer is liable for the VAT, interest and fines, unless there was collusion. **Do I need my customer’s VAT number on a reverse charge invoice?** Yes. A Dutch reverse charge invoice must show the customer’s VAT identification number, and for EU services both VAT numbers. A Belgian medecontractant invoice shows the customer’s VAT number too. Check it before you invoice: in the Netherlands, if it is unclear who your customer is, the tax authority can assess the VAT from you. ### Sources and further reading - [Business.gov.nl: VAT, including reverse charging](https://business.gov.nl/regulations/vat/) - [Belastingdienst: how reverse charging works (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/hoe_werkt_btw_verleggen) - [Belastingdienst: when to reverse charge VAT (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/wanneer_btw_verleggen/wanneer_btw_verleggen) - [Belgian Official Gazette: Royal Decree of October 26, 2022 (Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/2022/10/26/2022042522/staatsblad) - [efactuur.belgium.be: specific questions on e-invoicing (Dutch)](https://efactuur.belgium.be/nl/FAQ/specifieke-vragen-over-e-facturatie) ## Invoice without VAT: Dutch KOR and Belgian small business rules URL: https://www.budgetinvoice.com/knowledge-base/invoice-without-vat Updated 2026-09-24 **Short answer:** You can send an invoice without VAT under the Dutch small businesses scheme (KOR, turnover up to €20,000 a year) or the Belgian small business exemption scheme (up to €25,000). The invoice shows no VAT amount. Dutch invoices state that the KOR applies; Belgian invoices must carry a fixed statement. Freelancers and small business owners in the Netherlands and Belgium can often send an invoice without VAT, but each country has its own scheme, turnover threshold and invoice wording. This guide covers both countries separately and keeps the Dutch and Belgian terms you will see on official forms. ### When can you send an invoice without VAT? An invoice shows no VAT when you are exempt or when someone else accounts for the VAT. The most common situations for freelancers and small businesses are: - You use a small business exemption: the KOR (kleineondernemersregeling) in the Netherlands or the exemption scheme (vrijstellingsregeling) in Belgium. - Your service is exempt, such as certain healthcare, education or financial services. You then cannot deduct the VAT on related costs. - Your customer pays the VAT under a reverse-charge rule, for example a business customer in another EU country, Dutch subcontracting in construction (btw verlegd) or certain Belgian construction work (medecontractant). - You sell goods to a VAT-registered business in another EU country or export goods outside the EU. Extra conditions apply, such as both VAT numbers on intra-EU invoices and proof of export. - [Your Europe (European Commission): cross-border VAT](https://europa.eu/youreurope/business/finance-and-tax/vat/cross-border-vat/index_en.htm) - [Reverse-charge VAT in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) - [Invoicing foreign customers: VAT per situation](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) ### In the Netherlands: who can use the KOR? The KOR (kleineondernemersregeling) is a VAT exemption for businesses established in the Netherlands with turnover of no more than €20,000 per calendar year, both in the year you join and in the year before. You charge no VAT, file no VAT returns and cannot reclaim VAT on costs and investments. Sole traders, partnerships and legal entities such as a bv can join. You must be registered for VAT before you apply in Mijn Belastingdienst Zakelijk. Participation starts at the earliest with the next return period, and processing takes four weeks: to join on January 1, 2027, your application must arrive by December 4, 2026. If your turnover passes €20,000 during a year, the exemption ends immediately: the sale that takes you over the limit already carries VAT on the full amount, and you must deregister right away. You then cannot rejoin for the rest of that year and the following year. - [Business.gov.nl: small businesses scheme (KOR)](https://business.gov.nl/subsidies-and-schemes/small-businesses-scheme/) - [Belastingdienst: leaving the KOR and the turnover limit (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/afmelden-kor) ### In the Netherlands: what goes on a KOR invoice? Under the KOR you do not have to issue invoices for VAT purposes, but you may, for example when a business client asks for one. Do not show a VAT amount or a VAT rate, not even 0%, and state that you apply the KOR. The Dutch tax authority does not prescribe a fixed sentence; a clear option is "Vrijgesteld van btw op grond van de kleineondernemersregeling (KOR)", meaning exempt from VAT under the small businesses scheme. According to KVK, the Dutch business register, your VAT number is not required on a KOR invoice. If you cite the law, note that since January 1, 2025 the KOR exemption is in article 25a of the Dutch VAT Act (Wet op de omzetbelasting 1968), not article 25. Other Dutch invoices without VAT follow their own rules. For exempt services, state that an exemption applies unless the description already makes that clear. For domestic reverse charge, write "btw verlegd" and add the customer’s VAT number. - [Belastingdienst: invoicing under the KOR (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/aangepaste_regels_facturen/u_maakt_gebruik_van_de_kleineondernemersregeling) - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### In Belgium: who qualifies for the small business exemption? Belgium’s small business exemption scheme (vrijstellingsregeling voor kleine ondernemingen) applies when your annual turnover is no more than €25,000 excluding VAT. You remain VAT-registered but charge no VAT, file no periodic VAT returns and cannot deduct input VAT. The scheme is optional: you can choose the normal VAT regime instead. Some businesses are excluded altogether, including those carrying out construction work (werk in onroerende staat), restaurants and caterers that must use a registered cash register system, businesses that regularly supply used materials, waste or scrap, and VAT groups. If your turnover exceeds the threshold by no more than 10% (up to €27,500), you keep the exemption for that year and move to the normal regime on January 1 of the next year. Above €27,500, you charge VAT from the transaction that takes you over the threshold. - [FPS Finance: VAT exemption scheme for small businesses](https://finance.belgium.be/en/enterprises/vat/vat-obligation/vat-exemption-scheme-small-businesses) - [European Commission: SME VAT rules in Belgium](https://sme-vat-rules.ec.europa.eu/national-vat-rules/belgium-sme-rules_en) ### In Belgium: the required statement and Peppol e-invoicing Belgian invoices under the scheme show no VAT and must state "Bijzondere vrijstellingsregeling van belasting" (special tax exemption scheme) instead of the VAT, as Royal Decree no. 1 has required since January 1, 2025. Copy it word for word. Since January 1, 2026, Belgian VAT-registered businesses must exchange structured e-invoices with each other, normally over the Peppol network; a PDF by email no longer qualifies. The Belgian government confirmed in April 2026 that businesses under the exemption scheme are in principle covered too. If you only invoice consumers, your outgoing invoices are out of scope, but you must still be able to receive e-invoices from Belgian suppliers. - [Belgian government: questions about the B2B e-invoicing obligation](https://einvoice.belgium.be/en/FAQ/general-questions-b2b) - [E-invoicing via Peppol in Belgium: the 2026 rules](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Example: the same €600 job in each country A freelance designer invoices a logo: 8 hours × €75 = €600. Under the normal regime the client would pay €600 plus 21% VAT (€126), so €726, in both countries. Under either small business scheme the invoice total stays €600. The trade-off: if the designer buys a laptop for €1,210 including €210 VAT, that €210 cannot be reclaimed. > **Invoice lines under each scheme** > > Netherlands (KOR): > Logo design, 8 hours × €75 = €600.00 > Total due: €600.00 > Vrijgesteld van btw op grond van de kleineondernemersregeling (KOR). > > Belgium (exemption scheme): > Logo design, 8 hours × €75 = €600.00 > Total due: €600.00 > Bijzondere vrijstellingsregeling van belasting - [Your Europe (European Commission): VAT exemptions](https://europa.eu/youreurope/business/finance-and-tax/vat/vat-exemptions/index_en.htm) ### Creating these invoices in Factuur Simpel Factuur Simpel has no dedicated KOR or exemption-scheme setting. Add a 0% VAT rate in the settings and use it for your invoice lines so no VAT is calculated, then save the required statement as fixed text in the invoice footer. Check the PDF before you send it: it should show no VAT amount or rate. For reverse charge, switch on "btw verlegd" per invoice or as a default per customer. The invoice then shows "BTW verlegd", or the Belgian medecontractant text when you or your customer is based in Belgium, instead of a VAT amount. Invoice labels are in Dutch. This works for PDF invoices. Over Peppol, Factuur Simpel still sends 0% lines as zero-rated (category Z) rather than exempt (category E). Your KOR or exemption statement and the Belgian reverse-charge text then only appear in the attached PDF, not as a note in the e-invoice itself. - [Create an invoice in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) - [Create a free invoice as a PDF](https://www.budgetinvoice.com/tools/free-invoice-generator) ### Frequently asked questions **What should a KOR invoice say in the Netherlands?** State that you apply the KOR, for example "Vrijgesteld van btw op grond van de kleineondernemersregeling (KOR)", and show no VAT amount or rate. The Dutch tax authority does not prescribe a fixed sentence, and KVK notes that your VAT number is not required on a KOR invoice. **What is the mandatory statement for Belgian small businesses?** Invoices under the Belgian exemption scheme must state "Bijzondere vrijstellingsregeling van belasting", Dutch for "special tax exemption scheme". It tells the customer that no VAT is charged because the supplier applies the exemption scheme. The invoice shows no VAT amount. **Can I show 0% VAT instead of an exemption statement?** No. Under the Dutch KOR the invoice shows no VAT rate or VAT amount, not even 0%; you only state that the KOR applies. In Belgium the fixed statement takes the place of the VAT details. In the Netherlands, 0% belongs to other situations, such as exports and sales of goods to businesses in other EU countries. **Do small businesses in Belgium have to use Peppol?** In principle, yes, for invoices to Belgian VAT-registered customers. Since January 1, 2026, structured e-invoices are mandatory between Belgian VAT-registered businesses, and the government has confirmed this includes the exemption scheme. If you only invoice consumers, you still need to be able to receive e-invoices from Belgian suppliers. ### Sources and further reading - [Business.gov.nl: small businesses scheme (KOR)](https://business.gov.nl/subsidies-and-schemes/small-businesses-scheme/) - [Belastingdienst: invoicing under the KOR (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/aangepaste_regels_facturen/u_maakt_gebruik_van_de_kleineondernemersregeling) - [FPS Finance: VAT exemption scheme for small businesses](https://finance.belgium.be/en/enterprises/vat/vat-obligation/vat-exemption-scheme-small-businesses) - [Belgian government: B2B e-invoicing obligation FAQ](https://einvoice.belgium.be/en/FAQ/general-questions-b2b) - [European Commission: SME VAT rules in Belgium](https://sme-vat-rules.ec.europa.eu/national-vat-rules/belgium-sme-rules_en) ## Invoicing foreign customers: Dutch and Belgian VAT rules compared URL: https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers Updated 2026-09-24 **Short answer:** A Dutch or Belgian business usually charges no VAT to a foreign business customer. Services to an EU business are reverse charged, with the customer’s VAT number and a reverse-charge note on the invoice. Goods shipped to an EU business or exported outside the EU are zero-rated or exempt. Consumers in the EU usually pay your home-country VAT. This guide is for freelancers and small-business owners in the Netherlands or Belgium who bill customers abroad. It compares both countries’ rules and explains the invoice notes, the VIES check, the Dutch ICP return and the Belgian VAT return grids. ### Which VAT applies when you invoice a foreign customer? Three questions decide it: is your customer a business with a VAT number or a consumer, are they inside or outside the EU, and are you supplying services or goods? The Dutch Tax Administration treats a customer without a VAT number as a consumer, even when it is an organization. *Main VAT rules for invoices to foreign customers* | Situation | Netherlands | Belgium | | --- | --- | --- | | Services to an EU business | No VAT; "btw verlegd" and both VAT numbers; box 3b and ICP return | No VAT; "Btw verlegd" and the customer’s VAT number; grid 44 | | Goods shipped to an EU business | 0%; both VAT numbers and an intra-Community supply reference; box 3b and ICP return | Exempt; customer’s VAT number and exemption reference; grid 46 | | Consumers in another EU country | Usually Dutch VAT; €10,000 EU threshold for digital services and distance sales | Often Belgian VAT; same €10,000 EU threshold | | Goods exported outside the EU | 0%; keep proof of export; box 3a | Exempt; exemption reference; grid 47 | | Services to a business outside the EU | No Dutch VAT; not in your Dutch VAT return | No Belgian VAT; grid 47 | - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### In the Netherlands: reverse charge, 0% and the ICP return For most services to a business in another EU country, you invoice without VAT and write "btw verlegd" (VAT reverse charged); the Dutch Tax Administration (Belastingdienst) also accepts this note in English, German or French. Both your VAT identification number and your customer’s must be on the invoice, which you send by the 15th of the month after the month of supply. Report these services in box 3b (rubriek 3b) of your VAT return and in the ICP return (opgaaf intracommunautaire prestaties) for the period in which you performed them. Goods shipped to an EU business are invoiced at 0%, with both VAT numbers and a reference showing it is an intra-Community supply. Services connected with real estate, admission to events, passenger transport, restaurant and catering services and short-term hire of a means of transport follow their own rules. Exports outside the EU are zero-rated (box 3a). Services to a business outside the EU are usually taxed in the customer’s country and stay out of your Dutch VAT return. > **Example: a Dutch freelancer billing a German company** > > Web development in September 2026 for a GmbH in Berlin: > > 20 hours × €85 = €1,700.00 > VAT: reverse charged ("btw verlegd") > Total due: €1,700.00 > > Send the invoice by October 15, 2026, with both VAT IDs and "btw verlegd" or "reverse charge". Report €1,700 in box 3b and in the ICP return for the third quarter. - [Business.gov.nl: VAT on services abroad](https://business.gov.nl/international/doing-business-abroad/vat-on-services-abroad/) - [Belastingdienst: VAT on services to customers in other EU countries (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/btw_berekenen_bij_diensten/btw_berekenen_bij_diensten_aan_afnemers_in_andere_eu_landen) ### In Belgium: reverse charge, exemptions and VAT return grids Services to a VAT-registered business in another EU country fall under the general rule in Article 21, § 2 of the Belgian VAT Code: they are taxed where the customer is established. Royal Decree No. 1 (KB nr. 1) requires the note "Btw verlegd" instead of the VAT rate and amount, plus your customer’s VAT number. The amount goes in grid 44 (rooster 44) of the VAT return. Goods shipped to a customer registered for VAT in another EU country are an exempt intra-Community supply (Article 39bis). The invoice shows the customer’s VAT number and the exempting provision, or another statement that the supply is exempt, and the amount goes in grid 46. Exports and services to businesses outside the EU go in grid 47. Intra-EU supplies and services also go in the intra-Community listing (intracommunautaire opgave). Issue invoices by the 15th day of the month after the chargeable event. Belgium’s Peppol e-invoicing mandate does not cover invoices to foreign customers: a PDF is fine if the customer agrees, and paper is allowed too. > **Example: a Belgian designer billing a Dutch company** > > Design work completed in October 2026 for a bv in Rotterdam: > > 12 hours × €90 = €1,080.00 > VAT: "Btw verlegd" (no rate or VAT amount) > Total due: €1,080.00 > > Issue the invoice by November 15, 2026, with your BE0… VAT number, the customer’s Dutch VAT number and "Btw verlegd". Report €1,080 in grid 44. - [Royal Decree No. 1: invoice details and deadlines (Justel, in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [FOD Financiën: VAT return grids 44, 46 and 47 (in Dutch)](https://eservices.minfin.fgov.be/intervat/static/help/NL/cadre_ii_operations_a_la_sortie.htm) ### Invoicing consumers in other EU countries Most services to consumers in another EU country are taxed where your business is established, so a Dutch business charges Dutch VAT and a Belgian business generally charges Belgian VAT. Digital services (telecommunications, broadcasting and electronically supplied services) and distance sales of goods to consumers in other EU countries follow an EU-wide threshold of €10,000 a year, excluding VAT, across all EU countries together. Your home-country VAT may continue to apply only if these sales stayed within the threshold in the previous calendar year, stay within it this year, and you are established in just one EU country. Once you go over, you charge the VAT of your customer’s country from that moment and for the whole of the next calendar year. You can report that foreign VAT quarterly through the One Stop Shop (OSS) in your own country instead of registering in each country. If you opt in, the scheme covers all such sales in every EU country. - [European Commission: One Stop Shop (OSS) and the €10,000 threshold](https://vat-one-stop-shop.ec.europa.eu/index_en) - [Belastingdienst: services to consumers in the EU (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/afstandsverkopen-zoals-e-commerce-en-diensten-voor-particulieren-in-andere-eu-landen/diensten-aan-particulieren-binnen-eu/) ### Check your customer’s VAT number in VIES Check your customer’s VAT number before you invoice without VAT. The Belastingdienst warns that if the customer turns out not to be a business, you can face an additional assessment and a fine. In Belgium, the customer’s VAT number is a required invoice detail for intra-EU services and goods. 1. Open VIES, the European Commission’s free validation service, and select the customer’s EU country. 2. Enter the VAT number (the check is case sensitive), optionally with your own, and run the check. 3. Compare the name and address with your records; VIES does not show them for German numbers. 4. Save the result with your records. - [Check a VAT number with name and address from VIES](https://www.budgetinvoice.com/tools/vat-number-check) - [VIES VAT number validation (European Commission)](https://ec.europa.eu/taxation_customs/vies/#/vat-validation) - [KVK number, enterprise number and VAT number on invoices](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) ### Currency, language and foreign invoices in Factuur Simpel If you invoice in another currency, Dutch rules still require any VAT amount in euros, and Belgian rules require the total VAT amount in euros. The Dutch reverse-charge note may be in English, German or French. Factuur Simpel has a reverse-charge switch on each invoice, with a default per customer: it removes the VAT and prints a reverse-charge note, and your customer’s VAT number appears on the invoice. Add a 0% rate in the settings for zero-rated or exempt supplies, and put extra notes, such as "reverse charge" or an exemption reference, in the footer. Invoices are in euros with Dutch labels. VIES checks and OSS returns happen outside the app. - [Create an invoice in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) - [Reverse charge VAT in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) ### Frequently asked questions **Do I charge VAT when I invoice a US client?** For services to a US business, usually not: the service is generally taxed in the customer’s country, so no Dutch or Belgian VAT applies. Goods exported to the US are zero-rated in the Netherlands and exempt in Belgium; keep proof of the export. Consumers and some services follow other rules. **What if my EU customer has no VAT number?** Then you generally treat them as a consumer for VAT purposes. For most services, that means charging your home-country VAT. For digital services and distance sales of goods, you charge the VAT of the customer’s country once you exceed the EU-wide €10,000 threshold this year, or if you already exceeded it last year. Do not apply the reverse charge without a VAT number you have verified. **Do I have to send a Belgian customer an e-invoice via Peppol?** Not if you invoice from the Netherlands without a fixed establishment in Belgium: the Belgian mandate applies to businesses established in Belgium. Belgian businesses invoicing foreign customers are outside the mandate too. A structured e-invoice is allowed if your customer agrees, and a registration on the Peppol network counts as agreement. **What is the Dutch ICP return?** The ICP return (opgaaf intracommunautaire prestaties) lists your intra-EU supplies of goods and reverse-charged services per customer VAT number. Its total must match box 3b of your VAT return for the same period. If you supplied nothing to EU businesses in a period, you do not file one. Belgium has a similar intra-Community listing. ### Sources and further reading - [Business.gov.nl (KVK): VAT on services abroad](https://business.gov.nl/international/doing-business-abroad/vat-on-services-abroad/) - [Belastingdienst: invoice requirements](https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_administration/invoice_requirements) - [Belgian Royal Decree No. 1 on VAT (Justel, in Dutch)](https://www.ejustice.just.fgov.be/eli/besluit/1992/12/29/1992003823/justel) - [FOD Financiën: Intervat help, outgoing transactions (in Dutch)](https://eservices.minfin.fgov.be/intervat/static/help/NL/cadre_ii_operations_a_la_sortie.htm) - [European Commission: One Stop Shop (OSS)](https://vat-one-stop-shop.ec.europa.eu/index_en) ## Payment reminder emails: two examples for overdue invoices URL: https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples Updated 2026-09-24 **Short answer:** Send a payment reminder once the due date has passed and you have confirmed that no payment arrived. Mention the invoice number, the invoice date, the outstanding amount and a new, specific payment date, and attach the original invoice. Keep the first reminder friendly and factual, and save formal steps for later. An overdue invoice calls for a clear next step. A useful payment reminder gives your client the invoice reference, the amount still due and a simple way to respond. These two business email examples help you follow up professionally while keeping the conversation open. ### Check the balance before sending a reminder Start with the due date you agreed with your client. Once it has passed, compare the invoice with payments received. A transfer may still be processing or may have arrived without the expected reference. Ask only for the balance that remains outstanding. Check that the invoice reached the right person. The project contact may need to forward it to accounts payable, and a missing purchase order number can hold up approval. Resolving a delivery or invoice question is more useful than sending increasingly urgent messages. - Account for partial payments, credits and any agreed extension. - Confirm the recipient and check earlier replies before writing again. - Attach the existing invoice and keep its original invoice number. - Include payment instructions, a specific date and a contact for questions. - [Choose an invoice numbering system clients can recognize](https://www.budgetinvoice.com/knowledge-base/invoice-numbering) ### Example 1: a friendly first payment reminder Use this for a routine reminder to a business client. Replace every bracketed field and choose a reasonable date that fits your agreement. Spell out dates, such as September 30, 2026, to avoid confusion when working across countries. Include the currency when a client handles more than one. > **First reminder email to a business client** > > Subject: Outstanding balance for invoice [invoice number] > > Hi [name], > > I’m following up on invoice [invoice number], issued on [invoice date] for [work or delivery]. The payment was due on [due date], and our records show [currency and outstanding amount] still unpaid. > > Could you arrange payment by [requested payment date] using [payment instructions]? Please include [invoice number] as the reference. I’ve attached the invoice so the details are easy to find. > > If you’ve already paid, please send the payment date so we can match it to our records. Let me know if you need anything else to process the invoice. > > Best, > [name and business name] ### Example 2: ask for a payment date If the requested date passes without a payment or reply, check your records again before following up. Mention the earlier message and ask for a concrete response. A brief call can help when the issue is a missing approval, an incorrect contact or a question about the work. > **Follow-up email to a business client** > > Subject: Payment update requested: invoice [invoice number] > > Hi [name], > > I emailed on [first reminder date] about invoice [invoice number]. The remaining balance is [currency and outstanding amount], and we haven’t received a payment or update yet. > > Please reply by [response date] to confirm when payment will be made. I’ve attached the invoice again; you can pay using [payment instructions] with [invoice number] as the reference. > > If something is preventing payment, please let me know what needs resolving so we can agree on the next step. > > Best, > [name and business name] ### Choose the next step based on the response A payment promise, a disputed invoice and no response need different follow-up. Record a promised date and review it when it arrives. If the client disputes an item, clarify that item and keep the correspondence with the invoice. If you agree to installments, write down the amounts and dates so both sides have the same record. These examples request payment of the existing balance; they do not add late fees or serve as formal collection notices. Before changing the amount due or beginning collection action, establish what your agreement and applicable local rules permit. Do not assume that a second email by itself creates a right to charge extra. ### Keep invoices, payments and follow-up connected The U.S. Small Business Administration includes accounts receivable and bank reconciliation among the finance tasks a business should manage. A practical way to support that work is to retain the original invoice, received payments, reminders and any payment agreement together. In Factuur Simpel, you can email a reminder for an outstanding invoice and edit the subject and message before sending. The reminder is recorded against that invoice. Update its payment status when the money arrives so your next action reflects the current balance. - [U.S. SBA: managing business finances and accounts receivable](https://www.sba.gov/counseling/manage-your-business/) - [Create, send and keep track of invoices](https://www.budgetinvoice.com/features/create-invoice) - [Explore invoicing software for your daily administration](https://www.budgetinvoice.com/invoicing-software) ### Frequently asked questions **Does a payment reminder need a new invoice number?** No. Reference the existing invoice number and attach that invoice again. The reminder follows up on the same balance rather than creating a new invoice. **What should I say if the client has partially paid?** Acknowledge the payment received and request only the remaining balance. Including both amounts helps the client see how you calculated what is still due. **Can I use these emails as formal collection notices?** These are routine business reminder examples without added fees. Formal collection notices, consumer debts and late charges may have specific requirements under the applicable law and your agreement. ### Sources and further reading - [U.S. Small Business Administration — Manage your finances](https://www.sba.gov/counseling/manage-your-business/) ## Late payment interest in the Netherlands and Belgium: 2026 rates URL: https://www.budgetinvoice.com/knowledge-base/late-payment-interest Updated 2026-10-03 **Short answer:** For business customers, statutory late payment interest from July 1 to December 31, 2026 is 10.4% a year in the Netherlands and 10.5% in Belgium. It runs automatically from the day after the due date, and you can also claim at least €40 in recovery costs. For consumers, stricter rules apply, including a free reminder first. When a client pays late, Dutch and Belgian law let you charge interest and recovery costs. The rules depend on the country and on whether your customer is a business, a government body or a consumer. This guide covers the 2026 rates, payment terms, consumer rules and worked examples for both countries. ### What is the late payment interest rate in 2026? For July 1 to December 31, 2026, statutory late payment interest on invoices to businesses and government bodies is 10.4% a year in the Netherlands (wettelijke handelsrente) and 10.5% a year in Belgium (often called nalatigheidsinteresten). For Dutch consumers, the statutory interest rate (wettelijke rente) has been 4% since January 1, 2026. Both commercial rates are the European Central Bank’s main refinancing rate plus 8 percentage points, fixed for each half year. That ECB rate was 2.40% on July 1, 2026. Belgium rounds the result up to the next half percentage point, which gives 10.5%. An ECB change during the half year only affects the next half year. *Statutory late payment interest, second half of 2026* | Customer | Netherlands | Belgium | | --- | --- | --- | | Business | 10.4% a year | 10.5% a year | | Government body | 10.4% a year | 10.5% a year, no other rate can be agreed | | Consumer | 4% a year | At most the commercial rate, only if your terms provide for interest | - [Dutch government: statutory interest rates (in Dutch)](https://www.rijksoverheid.nl/vraag-en-antwoord/schulden/hoogte-wettelijke-rente) - [Belgian Official Gazette: rate for the second half of 2026 (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article.pl?language=nl&sum_date=2026-09-08&lg_txt=N&numac_search=2026006464) ### In the Netherlands: interest, payment terms and collection costs For a business customer, statutory commercial interest runs automatically from the day after the agreed payment date until the day of payment, without a reminder. If no payment date was agreed, interest starts 30 days after your customer received the invoice. After each full year, unpaid interest is added to the amount on which you charge interest. Businesses may agree on payment terms of up to 60 days; longer terms must be expressly agreed and not grossly unfair to you. A large company paying an SME or self-employed professional (zzp’er) can’t agree to more than 30 days, and government bodies must pay within 30 days of receiving the invoice. From a business customer, you can claim at least €40 in collection costs (incassokosten) from the day after the due date, without a reminder. Unless you agreed otherwise, the statutory scale below applies, capped at €6,775. The €40 is a minimum, not an extra fee on top of the scale. Consumers owe the lower statutory interest rate once they are in default, usually from the day after an agreed payment date. Before charging them collection costs, you must send a free 14-day letter (veertiendagenbrief) that gives them 14 days from the day after receipt to pay and states the costs you will charge. For consumers, the scale is a maximum. *Dutch statutory scale for collection costs* | Part of the principal | Rate | | --- | --- | | First €2,500 | 15% | | Next €2,500 | 10% | | Next €5,000 | 5% | | Next €190,000 | 1% | | Above €200,000 | 0.5% (total capped at €6,775) | - [Business.gov.nl: payment terms, collection charges and statutory interest](https://business.gov.nl/regulations/payment-term-collection-charges-statutory-interest/) - [Dutch decree on out-of-court collection costs (in Dutch)](https://wetten.overheid.nl/BWBR0031432/) ### In Belgium: the late payment act and consumer rules Under the Belgian act of August 2, 2002 on late payment in commercial transactions, interest on a business invoice runs automatically from the day after the due date, without formal notice (ingebrekestelling). You are also entitled to a flat €40 recovery fee (forfaitaire vergoeding), plus reasonable compensation for recovery costs above €40, such as legal fees. If no payment term was agreed, your customer must pay within 30 calendar days of receiving the invoice. Businesses can agree on up to 60 calendar days; a clause with a longer term is disregarded. Government customers have 30 calendar days, and at most 60 in exceptional cases. Consumer debts fall under Book XIX of the Code of Economic Law (Wetboek van economisch recht). Your first reminder must be free and state the balance, the amount you will charge if it stays unpaid, your name and enterprise number (ondernemingsnummer), what the debt is for, its due date and the 14-day period. That period starts the day after an email is sent, or on the third working day after a letter is posted. Only after those 14 calendar days may you charge interest and/or a flat fee, and only if your contract or terms provide for it. Consumer interest can’t exceed the commercial late payment rate, and the flat fee is capped as shown below. *Maximum flat fee for a consumer in Belgium* | Outstanding balance | Maximum flat fee | | --- | --- | | Up to €150 | €20 | | €150.01 to €500 | €30 plus 10% of the part above €150 | | Above €500 | €65 plus 5% of the part above €500, capped at €2,000 | - [Belgian late payment act of August 2, 2002 (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2002080232&table_name=wet) - [Book XIX of the Code of Economic Law on consumer debts (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2023050402&table_name=wet) ### Worked example: a €2,420 invoice paid 60 days late Interest is calculated per day: outstanding amount × annual rate × days late / 365, using the invoice amount including VAT. If the arrears run across July 1 or January 1, calculate each half year at the rate that applied then. If a client rightly disputes part of the invoice, issue a credit note first and charge interest only on what is actually owed. > **The same invoice in both countries** > > Invoice: €2,000 + 21% VAT = €2,420 > Due date: July 31, 2026 > Paid: September 29, 2026 (60 days late) > > Netherlands > Interest: €2,420 × 10.4% × 60 / 365 = €41.37 > Collection costs on the statutory scale: 15% × €2,420 = €363 (at least €40, no reminder needed) > Total claim: €2,420 + €41.37 + €363 = €2,824.37 > > Belgium > Interest: €2,420 × 10.5% × 60 / 365 = €41.77 > Flat recovery fee: €40 > Total claim: €2,420 + €41.77 + €40 = €2,501.77 - [Calculate late payment interest with the calculator](https://www.budgetinvoice.com/tools/late-payment-interest-calculator) - [How to issue a credit note for a correction](https://www.budgetinvoice.com/knowledge-base/credit-note) ### What to put on your invoices and reminders Clear terms up front make interest and costs easier to claim later. - Show a clear due date on every invoice and agree on payment terms within the limits above. - State in your terms and conditions and invoice footer that you charge statutory interest and collection costs on late payment. For Belgian consumers, interest and fees must be expressly provided for in the contract or terms. - Before charging consumers anything extra, send the free Dutch 14-day letter or the free Belgian first reminder with all required details, and keep proof of when you sent it. - If you use a Dutch collection agency, check that it is registered with Justis. From October 1, 2026, individuals, including sole traders, don’t owe collection costs or accruing interest when an unregistered agency collects the debt. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Justis: register of Dutch collection agencies (in Dutch)](https://www.justis.nl/registers/register-incassodienstverlening) ### Following up late payments in Factuur Simpel Factuur Simpel changes an unpaid invoice’s status to Expired once its due date has passed and, by default, sends one automatic reminder at that point. After that, you send reminders manually: the outstanding amount is included, and you can edit the subject and message each time. Factuur Simpel doesn’t calculate interest or collection costs. Work them out with the formula above and add the amounts to your reminder text. The automatic reminder is a standard reminder, not a Dutch 14-day letter or a Belgian first reminder with all required details, so send those manually. - [Payment reminder email examples](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) - [Create, send and track invoices](https://www.budgetinvoice.com/features/create-invoice) ### Frequently asked questions **Is the €40 fee charged on top of collection costs?** It depends on the country. In the Netherlands, €40 is the minimum compensation: if the statutory scale gives a higher amount, you claim that amount instead, not both. In Belgium, the €40 flat fee applies automatically to business invoices, and you can add reasonable compensation for recovery costs above €40, such as legal fees. **Do I need to send a reminder before charging interest?** Not for business customers: in both countries, interest runs automatically from the day after the due date. For Dutch consumers, interest runs once they are in default, but collection costs require a free 14-day letter. For Belgian consumers, interest and fees require a free first reminder and at least 14 calendar days. **Can I agree on a different interest rate?** With business customers, yes: the statutory rate applies when you haven’t agreed on anything else. In Belgium, a clause that excludes interest is considered grossly unfair, and with government customers the statutory rate always applies. Belgian consumers can never be charged more than the commercial late payment rate. **Will the rates change in 2027?** The rates are reset every half year. The ECB raised its main refinancing rate to 2.65% on September 16, 2026. That doesn’t change the rates for the second half of 2026, but the rates from January 1, 2027 will be based on the ECB rate in effect just before that date. ### Sources and further reading - [Business.gov.nl: payment term, collection charges and statutory interest](https://business.gov.nl/regulations/payment-term-collection-charges-statutory-interest/) - [Rijksoverheid: statutory interest rates (in Dutch)](https://www.rijksoverheid.nl/vraag-en-antwoord/schulden/hoogte-wettelijke-rente) - [Belgisch Staatsblad: late payment interest rate, second half of 2026 (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article.pl?language=nl&sum_date=2026-09-08&lg_txt=N&numac_search=2026006464) - [Belgian late payment act of August 2, 2002 (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2002080232&table_name=wet) - [Book XIX Code of Economic Law: consumer debts (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2023050402&table_name=wet) ## E-invoicing in the Netherlands: rules now and from 2030 URL: https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands Updated 2026-09-24 **Short answer:** E-invoicing between businesses is not yet mandatory in the Netherlands, but suppliers to the Dutch central government must already send e-invoices, and a PDF does not count. The Dutch cabinet proposes mandatory B2B e-invoicing from July 1, 2030 and domestic reporting from July 1, 2031. Belgium has required structured e-invoices between Belgian VAT-registered businesses since January 1, 2026. This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats and international founders. It explains what counts as an e-invoice, what each country requires today, what the EU’s VAT in the Digital Age (ViDA) rules change in 2030 and how to prepare. ### What is an e-invoice, and why doesn’t a PDF count? An e-invoice is an invoice in a structured digital format, usually an XML file in UBL. Every detail sits in a fixed field, so your customer’s software reads it without retyping. The European standard EN 16931 defines the content and allows two formats: UBL and CII. A PDF sent by email is a valid electronic invoice for Dutch VAT if your customer agrees to electronic invoices. It is not an e-invoice, though, as Dutch and Belgian government guidance both state: someone still has to re-enter the data. E-invoices usually travel over the Peppol network, where your Peppol ID works as a digital mailing address. *PDF invoice vs. e-invoice* | Feature | PDF by email | E-invoice over Peppol | | --- | --- | --- | | Format | A document to read | Structured data (EN 16931) | | Processing | Retyped or scanned | Read automatically | | Dutch central government | Does not meet the requirement | Required | | Between Belgian VAT-registered businesses | Not sufficient since 2026 | Required | | Cross-border B2B in the EU from July 1, 2030 | No longer sufficient | Required | - [What is Peppol and how does it work?](https://www.budgetinvoice.com/knowledge-base/what-is-peppol) - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### In the Netherlands: is e-invoicing mandatory today? Not between businesses. You can invoice on paper, by PDF or as an e-invoice, as long as your customer agrees to electronic invoices. Peppol itself is not a legal requirement in the Netherlands either. Government work is different. Since January 1, 2017, suppliers must e-invoice under new purchase agreements with the Dutch central government (Rijksoverheid). Since April 18, 2019, all contracting authorities, including municipalities, provinces and water authorities, must be able to receive EN 16931 e-invoices. If a local authority’s procurement terms require e-invoices, you must send them. For the central government, send e-invoices over Peppol or, for occasional invoices, through the Supplier Portal (Leveranciersportaal), which is available in English. Since March 1, 2023, e-invoices without a valid OIN, the customer’s 20-digit government identifier, are rejected. > **Example: design work for a Dutch ministry** > > Work: 12 hours of design work for a ministry > Amount: 12 × €95 = €1,140.00 excl. VAT > VAT 21%: €239.40 > Total: €1,379.40 > > Customer ID: the ministry’s OIN (from the assignment letter, or opdrachtbrief) > Order number: copied exactly from the assignment letter > Your details: KVK number and VAT ID (btw-id) > Delivery: over Peppol or through the Supplier Portal > Payment: the central government uses a 30-day term - [Business.gov.nl: e-invoicing government organisations](https://business.gov.nl/regulations/e-invoicing-government-organisations/) - [Netherlands Peppol Authority: use of Peppol in the Netherlands](https://www.peppol.nl/en/use-peppol-netherlands) ### In the Netherlands: what is planned for 2030 and 2031? On September 11, 2026, the Dutch cabinet told parliament it wants mandatory e-invoicing for domestic B2B transactions from July 1, 2030, and digital reporting of those invoices from July 1, 2031. This is a proposal, not law. The draft bill is planned for public consultation (internetconsultatie) in the fall of 2026 and for submission to parliament before summer 2027. - Businesses using the small business scheme (kleineondernemersregeling, KOR), with turnover up to €20,000 per calendar year, would not have to send e-invoices or report, but must be able to receive them. - There would be no separate threshold for micro businesses, and cash-accounting businesses (kasstelsel) would be included. - Only the European standard EN 16931 would be allowed. - Whether a specific network will be required, and which, is still open. Advisory firm EY recommended Peppol; the government is studying it until October 2026. - [Dutch government news, September 11, 2026 (in Dutch)](https://www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-kiest-voor-invoering-e-facturatie-en-rapportage-voor-bedrijven) - [The cabinet’s letter to parliament (in Dutch)](https://www.tweedekamer.nl/kamerstukken/brieven_regering/detail?id=2026Z18679&did=2026D42856) ### In Belgium: structured e-invoices since January 1, 2026 Since January 1, 2026, VAT-registered businesses established in Belgium must exchange structured e-invoices with each other, with Peppol as the default route. Small businesses under the VAT exemption scheme (vrijstellingsregeling) are in principle covered too. Foreign businesses without a Belgian permanent establishment (vaste inrichting) are outside the mandate, even with a Belgian VAT number, and must tell their Belgian customers so. Invoices to customers abroad are outside it too: a structured e-invoice is allowed if the recipient agrees, and Peppol registration counts as agreement. For Belgian public authorities, e-invoicing is mandatory for contracts published after March 1, 2024, as a rule from €3,000 excl. VAT. - [Guide: mandatory Peppol e-invoicing in Belgium](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [Belgian government (in Dutch): who must use e-invoicing?](https://efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturatie-verplicht) ### What changes for cross-border invoices on July 1, 2030? The EU’s VAT in the Digital Age (ViDA) package was adopted on March 11, 2025 and entered into force on April 14, 2025. From July 1, 2030, cross-border B2B invoices within the EU must be EN 16931 e-invoices, issued within 10 days of the supply, with the invoice data reported digitally to the tax authorities. *E-invoicing timeline for the Netherlands, Belgium and the EU* | Date | What happens | Status | | --- | --- | --- | | January 1, 2017 | Netherlands: e-invoices required under new central government contracts | In force | | April 18, 2019 | Netherlands: all contracting authorities must be able to receive EN 16931 e-invoices | In force | | January 1, 2026 | Belgium: structured e-invoices between Belgian VAT-registered businesses | In force | | July 1, 2030 | EU: e-invoicing and reporting for cross-border B2B; Netherlands: domestic B2B e-invoicing | EU law; Dutch domestic part proposed | | July 1, 2031 | Netherlands: reporting of domestic B2B invoices | Proposed | | January 1, 2035 | EU: national real-time reporting systems aligned with the EU model | EU law | > **Example: the same job in 2026 and 2030** > > Job: 10 hours of consulting for a VAT-registered business in Belgium, billed by a Dutch freelancer with no Belgian establishment > Amount: 10 × €120 = €1,200 excl. VAT > > November 2026: the Belgian mandate does not apply to you. An e-invoice over Peppol fits your customer’s system; a PDF works if they agree. > > July 2030: you finish the job on July 3, 2030. Issue an EN 16931 e-invoice by July 13, 2030 and report its data to the Dutch tax authority (Belastingdienst). - [European Commission: VAT in the Digital Age (ViDA)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en) ### How to prepare for mandatory e-invoicing These steps prepare you for government customers, Belgian customers and the 2030 rules. If you are unsure whether an exception applies to your business, ask your accountant. 1. List the customers who already ask for e-invoices: the Dutch central government, some other authorities and Belgian business customers. 2. Choose invoicing software that sends and receives EN 16931 e-invoices over Peppol, so you never handle XML files by hand. 3. Register on Peppol, for example with your KVK number (0106) or Belgian enterprise number (ondernemingsnummer, 0208), and record each customer’s Peppol ID, plus the OIN and order number for Dutch government customers. 4. Practice receiving: open an incoming UBL file and check it before you book it. 5. Follow the Dutch consultation and bill in 2026 and 2027. If you use the Dutch KOR, make sure you can receive e-invoices. - [Peppol registration: how to get a Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [Check whether a customer has a Peppol ID](https://www.budgetinvoice.com/tools/peppol-id-lookup) - [Open a UBL invoice in your browser](https://www.budgetinvoice.com/tools/ubl-invoice-viewer) ### Sending and receiving e-invoices with Factuur Simpel With the Complete plan, Factuur Simpel sends your invoices as e-invoices over Peppol and receives Peppol invoices from suppliers. You register with your KVK number (0106) or VAT number in the Netherlands, or your enterprise number (0208) or VAT number in Belgium. Incoming e-invoices arrive as expenses and display as a readable PDF. You create the e-invoice from the same invoice and can export the UBL files. Customers without a Peppol ID still get the invoice by email. The 30-day trial includes the Complete features, Peppol included. - [How sending a Peppol invoice works](https://www.budgetinvoice.com/features/create-peppol-invoice) - [Compare the Starter and Complete plans](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Is Peppol mandatory in the Netherlands?** No. Peppol is a network for exchanging e-invoices, not a legal requirement. The Dutch central government prefers e-invoices over Peppol, but its Supplier Portal works for occasional invoices. Whether Peppol becomes the required B2B network from 2030 has not been decided; the government is studying it until October 2026. **Does a PDF invoice count as an e-invoice?** No. A PDF sent by email is a valid invoice for Dutch VAT if your customer agrees, but its data cannot be processed automatically. It does not meet the Dutch central government requirement and will not be enough for cross-border B2B invoices in the EU from July 1, 2030. **Do I need Peppol to invoice Belgian customers from the Netherlands?** Not if you have no permanent establishment in Belgium, even with a Belgian VAT number; tell your Belgian customers that you fall outside their mandate. Because they must be able to receive structured e-invoices, Peppol is often the easiest route. From July 1, 2030, cross-border B2B invoices within the EU must be e-invoices. **Will small businesses be exempt from the Dutch e-invoicing plan?** Only those using the Dutch small business scheme (KOR), with turnover up to €20,000 per calendar year. Under the plan they would not have to send e-invoices or report, but must be able to receive them. There is no separate threshold for micro businesses, and the proposal could still change. ### Sources and further reading - [Business.gov.nl: e-invoicing government organisations](https://business.gov.nl/regulations/e-invoicing-government-organisations/) - [Rijksoverheid (in Dutch): cabinet chooses e-invoicing and reporting for businesses](https://www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-kiest-voor-invoering-e-facturatie-en-rapportage-voor-bedrijven) - [Tweede Kamer (in Dutch): outline letter on electronic invoicing and reporting, September 11, 2026](https://www.tweedekamer.nl/kamerstukken/brieven_regering/detail?id=2026Z18679&did=2026D42856) - [e-Factuur, Belgian government (in Dutch): who must use e-invoicing?](https://efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturatie-verplicht) - [European Commission: VAT in the Digital Age (ViDA)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en) ## What is Peppol and how does it work? A plain explanation URL: https://www.budgetinvoice.com/knowledge-base/what-is-peppol Updated 2026-10-02 **Short answer:** Peppol is an international network with shared rules that lets invoicing and accounting software send e-invoices directly to each other. You don’t log in anywhere or install anything: you connect through a Peppol service provider, in practice your invoicing software, and your customer does the same. Peppol has been the default route for invoices between Belgian businesses since 1 January 2026; in the Netherlands it is mainly used for government invoices. More customers ask for invoices through Peppol, especially Belgian businesses and Dutch government bodies. This guide is for freelancers and small businesses in the Netherlands and Belgium who want to know what Peppol is, how an invoice travels over the network, what it costs and how to start. ### What is Peppol? Peppol is a digital infrastructure with a set of agreements that lets governments and businesses exchange electronic purchasing documents such as e-invoices, credit notes and orders. It is used in dozens of countries, in and outside Europe. OpenPeppol, a non-profit association under Belgian law founded in 2012, manages the network internationally. In each country a Peppol Authority supervises the rules and the service providers: the Dutch Peppol Authority (NPa) under the Ministry of the Interior in the Netherlands, and FPS BOSA in Belgium. Peppol is not a program, app or portal. It is the route between your software and your customer’s, much like the network behind email: you choose a provider, and that provider can reach everyone on the network. - [OpenPeppol: about Peppol](https://peppol.org/about/) - [Dutch Peppol Authority: about Peppol](https://www.peppol.nl/en/about-peppol) ### How does Peppol work? The four-corner model Peppol uses four parties, known as the four-corner model. You and your customer are the outer corners; your service providers, also called access points, sit in between. You don’t need the same software or provider as your customer. 1. You create the invoice in your invoicing software (corner 1). 2. Your service provider looks up your customer’s Peppol ID in the network’s central address book, which points to the provider that receives your customer’s invoices (corner 2). 3. Your customer’s provider receives the invoice and checks it against the rules (corner 3). 4. Your customer’s software reads the invoice automatically, without retyping (corner 4). > **Your Peppol ID: a digital postal address** > > Your Peppol ID is built from a number you already have. A Belgian business uses 0208 plus its enterprise number, for example 0208:0308357159. A Dutch business usually uses 0106 plus its KVK number, for example 0106:12345678, or 9944 plus its VAT ID. - [Check whether a business can receive Peppol invoices](https://www.budgetinvoice.com/tools/peppol-id-lookup) ### What is a Peppol invoice? A Peppol invoice is an e-invoice: not a formatted document, but an XML file in the Peppol BIS Billing 3.0 format. That format follows the European standard EN 16931 and uses the UBL syntax. Every detail, such as the invoice number, VAT per rate and your IBAN, sits in a fixed field. A PDF sent by email is therefore not a Peppol invoice, even though it is digital. If you receive a UBL file and want to see what is in it, open it as a readable invoice in our UBL viewer. - [OpenPeppol: Peppol BIS Billing 3.0 specification](https://docs.peppol.eu/poacc/billing/3.0/) - [Open a UBL invoice as a readable invoice](https://www.budgetinvoice.com/tools/ubl-invoice-viewer) ### Do you need Peppol in the Netherlands or Belgium? *When Peppol applies, by country* | Situation | What applies? | | --- | --- | | Between Belgian VAT-registered businesses | Structured e-invoices are mandatory since 1 January 2026, by default through Peppol. A PDF no longer counts. | | Between Dutch businesses | Not mandatory. An e-invoice is allowed if your customer agrees. The Dutch cabinet plans an obligation from 1 July 2030; that is a proposal, not law. | | Dutch central government | An e-invoice is required, usually through Peppol. A PDF does not count. | - [Belgium’s Peppol e-invoicing mandate explained](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [E-invoicing in the Netherlands: rules now and from 2030](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) ### What does Peppol cost? You don’t take out a subscription for the network itself. What you pay depends on your invoicing software or service provider; the Dutch Peppol Authority notes that prices differ per package. The Belgian government offers no free tool of its own, but says costs can be zero when e-invoicing is included in your accounting package or bank account. When you compare offers, look beyond the monthly price: - whether you pay per invoice or a flat fee; - whether receiving is included, not just sending; - whether there is a limit on the number of invoices; - whether registering your company number is taken care of. - [Belgian government: general questions about Peppol](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) - [Free Peppol options and their limits](https://www.budgetinvoice.com/knowledge-base/free-peppol-invoicing) ### How to start with Peppol 1. Look up your own company number in a Peppol lookup. You may already be registered through earlier software, your bank or your accountant. 2. Choose invoicing software that both sends and receives Peppol invoices. 3. Have your company number registered through that software, or move an existing registration with a migration code. 4. Look up your customer and send your first Peppol invoice. - [Peppol registration: how to get and check your Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration) ### Send Peppol invoices with Factuur Simpel In Factuur Simpel you create an invoice in a few minutes and send it through Peppol. You register with your company or VAT number, and Peppol invoices you receive arrive with your expenses as a readable PDF. Peppol is part of the Complete plan, with no per-invoice fee and no accounting package needed. The 30-day free trial includes Peppol. The app works in English; invoice PDFs use Dutch labels. - [Create and send Peppol invoices](https://www.budgetinvoice.com/features/create-peppol-invoice) - [See pricing](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Is Peppol software I need to install?** No. Peppol is a network with shared rules, not software. You use it through invoicing or accounting software that connects to the network via a service provider. Your customer does not need the same software. **Can I connect to Peppol myself?** Not directly. Connecting and registering always goes through a Peppol service provider, also called an access point. In practice your invoicing software handles it. Becoming a service provider yourself requires accreditation within Peppol and is meant for software companies. **What is the difference between Peppol and e-invoicing?** E-invoicing means sending invoices as structured data that software reads automatically. Peppol is the network those e-invoices usually travel over. Belgium uses Peppol as the default route for invoices between businesses, and the Dutch central government uses it for supplier invoices. **Is Peppol free?** The network does not charge you a subscription, but your provider or invoicing software may. Prices differ per provider, and the Belgian government offers no free tool of its own. Check for per-invoice fees and whether receiving is included. ### Sources and further reading - [OpenPeppol: about Peppol](https://peppol.org/about/) - [Dutch Peppol Authority: about Peppol](https://www.peppol.nl/en/about-peppol) - [Belgian government: general questions about Peppol](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) - [OpenPeppol: Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/) ## Peppol registration: how to get and check your Peppol ID URL: https://www.budgetinvoice.com/knowledge-base/peppol-registration Updated 2026-09-24 **Short answer:** Peppol registration links your Peppol ID to the service provider that receives e-invoices for you. In Belgium, you must be registered with at least your enterprise number (scheme 0208); Dutch businesses use their KVK number (0106), VAT ID (9944) or, for government bodies, an OIN (0190). You register through a Peppol service provider, never directly. Belgian VAT-registered businesses have had to exchange structured e-invoices since January 1, 2026, and Peppol is the standard route. This guide is for English-speaking freelancers and small-business owners in Belgium and the Netherlands who want to know which Peppol ID applies, how Peppol registration works and what to do when it gets stuck. ### What is Peppol registration? A Peppol ID works like a phone number for e-invoices: a four-digit scheme code plus a company number, such as 0208:0308357159. Registration puts that ID in the network’s central address book (the SML), which points to your provider’s address book (the SMP) listing the documents you can receive. You cannot register yourself. Registration always runs through a certified Peppol service provider (also called an access point), usually built into your invoicing or accounting software. For receiving, each ID can be registered with only one provider at a time. *Peppol ID schemes in Belgium and the Netherlands* | Number | Scheme | Example | Who uses it | | --- | --- | --- | --- | | Belgian enterprise number | 0208 | 0208:0308357159 | Every Belgian business (required minimum) | | Belgian VAT number | 9925 | 9925:BE0308357159 | Optional, in addition to 0208 | | Dutch KVK number | 0106 | 0106:12345678 | Dutch businesses | | Dutch VAT ID (btw-id) | 9944 | 9944:NL123456789B01 | Dutch businesses | | Dutch OIN | 0190 | 0190 plus a 20-digit OIN | Dutch government bodies | - [What is Peppol and how does it work?](https://www.budgetinvoice.com/knowledge-base/what-is-peppol) - [Company numbers on your invoice: KVK and Belgian enterprise number](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) ### Peppol registration in Belgium Since January 1, 2026, businesses established in Belgium with an active VAT number must be able to send and receive structured e-invoices (gestructureerde e-facturen) for transactions with other Belgian VAT-registered businesses. Peppol is the default channel. The Belgian government confirms this includes small businesses under the VAT exemption scheme (vrijstellingsregeling, annual turnover up to €25,000). Peppol service providers must register every Belgian business they serve under its enterprise number (0208); adding the VAT number (9925) is voluntary. That is why suppliers can deliver to your enterprise number by default and do not need to ask for your Peppol ID. Lacking the technical means to issue and receive structured invoices can lead to fines of €1,500 for a first offense, €3,000 for a second and €5,000 after that. The government does not offer its own free e-invoicing tool, but notes that costs can be zero when e-invoicing is included in an accounting package or bank account. - [Belgian government FAQ: Peppol and the Peppol ID](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) - [Belgian government FAQ: the B2B e-invoicing obligation](https://einvoice.belgium.be/en/FAQ/general-questions-b2b) - [Belgian government FAQ: sanctions for non-compliance](https://einvoice.belgium.be/en/FAQ/specific-questions-about-e-invoicing) - [Belgium’s B2B e-invoicing mandate explained](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Peppol registration in the Netherlands E-invoicing between Dutch businesses is not mandatory yet: your customer has to agree to receive one. On September 11, 2026, the Dutch cabinet announced plans to require it from July 1, 2030, with an exemption for businesses under the small business scheme (KOR). The bill is expected to reach parliament before summer 2027, so this is a plan, not law. Registration already pays off if you supply the Dutch central government, which requires e-invoices that carry the receiving organization’s OIN, or if you invoice Belgian businesses. Without an establishment in Belgium, the Belgian mandate does not apply to you, even with a Belgian VAT number, but your Belgian customers can receive through Peppol. Dutch providers must register you with at least your KVK number (0106), VAT ID (9944) or OIN (0190). Sole traders (zzp’ers) should use their VAT ID (btw-id), not the separate omzetbelastingnummer they use for contact with the Dutch Tax Administration. - [Business.gov.nl: e-invoicing government organisations](https://business.gov.nl/regulations/e-invoicing-government-organisations/) - [Dutch government: e-invoicing between businesses from 2030 (in Dutch)](https://www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-kiest-voor-invoering-e-facturatie-en-rapportage-voor-bedrijven) - [E-invoicing in the Netherlands: what applies now](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) ### How to register and check your Peppol ID Check before and after registering whether your number is found. Our Peppol lookup checks a Belgian enterprise or VAT number, a Dutch KVK number or VAT ID in the central address book and in the Peppol Directory, and shows the server of the provider holding the ID. The Directory is not complete, because a listing there is voluntary. 1. Look up your own number first. Previous software, an invoice portal or your accountant may already have registered you. 2. Choose invoicing or accounting software connected to Peppol that supports both sending and receiving. 3. Enter your numbers exactly: ten digits without dots for a Belgian enterprise number, eight digits for a KVK number, and your btw-id as your Dutch VAT ID. 4. After activation, look yourself up again and check that invoices are among the documents you can receive. 5. Look up customers before sending your first Peppol invoice. If a Belgian customer is not registered yet, you may send the invoice another way, such as on paper or as a PDF; an electronic alternative needs the customer’s agreement. > **Turning a company number into a Peppol ID** > > Belgian enterprise number 0308.357.159 (FPS Finance): remove the dots and add 0208, giving 0208:0308357159. > Belgian VAT number BE0308357159: 9925:BE0308357159. > Dutch KVK number 12345678: 0106:12345678. > Upper or lower case makes no difference: 9925:be0308357159 is the same ID. - [Check a Peppol ID with our Peppol lookup](https://www.budgetinvoice.com/tools/peppol-id-lookup) - [OpenPeppol SMP lookup, referenced by the Belgian government](https://lookup.peppol.org/) - [Peppol Directory: who is listed and who isn’t](https://directory.peppol.eu/public/menuitem-docs-introduction) ### Registered elsewhere? Common problems and fixes Most problems come from one rule: for receiving, each Peppol ID points to a single provider. Sending through several providers is possible. - Already registered with another provider: ask that provider to remove the registration or to issue a migration code, so your new provider can take over without a gap. In the Netherlands, the old provider must cooperate within 3 business days of the end date you request. - Belgian 0208 and 9925 IDs with different providers: invoices then arrive in two places. Keep both IDs with the same provider. - Only the Belgian VAT number registered: suppliers deliver to 0208 by default, so ask your provider to add your enterprise number. - Send-only setup: without a receiving registration nobody can find you, and Belgian businesses must be able to receive. - Outdated scheme: the old Belgian scheme 9956 was removed at the end of 2023; use 0208. - [Dutch Peppol Authority: using several service providers](https://www.peppol.nl/en/questions-about-peppol-organizations) - [OpenPeppol: Peppol Authority Specific Requirements](https://openpeppol.atlassian.net/wiki/spaces/AF/pages/2889318401/Peppol+Authority+Specific+Requirements) ### Send and receive Peppol invoices with Factuur Simpel Factuur Simpel’s Complete plan lets you send and receive Peppol invoices. You register with your KVK number (0106) or VAT number in the Netherlands, or with your enterprise number (0208) or VAT number in Belgium. Peppol invoices you receive arrive with your expenses as a readable PDF. Check first that your number is not held by another provider. The 30-day free trial includes the Complete features. Invoice PDFs use Dutch labels. - [Create and send Peppol invoices](https://www.budgetinvoice.com/features/create-peppol-invoice) - [See what the Complete plan includes](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **How do I get a Peppol ID?** You don’t apply for one separately. Your Peppol ID is built from a number you already have: 0208 plus your ten-digit enterprise number in Belgium, or 0106 plus your KVK number in the Netherlands. A Peppol service provider, usually through your invoicing software, registers it on the network. **How can I check whether a company is registered on Peppol?** Search for its company number with a Peppol lookup, for example 0208:0308357159 for a Belgian business or 0106:12345678 for a Dutch one. A match means the company can receive e-invoices through Peppol. A missing Directory entry does not prove the company is unregistered, because listing in the Directory is voluntary. **Can I be registered with two Peppol providers?** Not with the same ID for receiving: the central address book points each ID to one provider. You can send through several providers. To switch, ask your current provider to remove the registration or give you a migration code, so the new provider can take over the ID. **Do small businesses in Belgium need Peppol?** In principle, yes. The Belgian government states that businesses under the small business VAT exemption scheme are covered by the obligation. It does not apply if you issue no invoices to, and receive none from, Belgian VAT-registered businesses. If you only invoice consumers but buy from Belgian businesses, you must be able to receive e-invoices. ### Sources and further reading - [Belgian government (einvoice.belgium.be): general questions about Peppol](https://einvoice.belgium.be/en/FAQ/general-questions-about-peppol) - [Belgian government: general questions about the B2B obligation](https://einvoice.belgium.be/en/FAQ/general-questions-b2b) - [Dutch Peppol Authority: questions about Peppol for organizations](https://www.peppol.nl/en/questions-about-peppol-organizations) - [Business.gov.nl: e-invoicing government organisations](https://business.gov.nl/regulations/e-invoicing-government-organisations/) - [OpenPeppol: Peppol Directory introduction](https://directory.peppol.eu/public/menuitem-docs-introduction) ## Free Peppol e-invoicing in Belgium and the Netherlands: your options URL: https://www.budgetinvoice.com/knowledge-base/free-peppol-invoicing Updated 2026-10-03 **Short answer:** Yes, but usually with a limit. In Belgium, the government offers no free tool of its own and Hermes has been taken out of service; free plans from private providers cap the number of invoices, only make receiving free or only work in an app. In the Netherlands, service providers often offer free invoice portals, and the government’s supplier portal is free for up to ten e-invoices a month to central government, though it works without Peppol. Since January 1, 2026, VAT-registered businesses in Belgium exchange structured e-invoices with each other, in practice via Peppol. In the Netherlands, Peppol is not mandatory between businesses but is the standard for invoices to central government. The network itself is free, but you need software or a service provider to connect. This guide covers the free options as of October 3, 2026, where they stop and when a flat price costs less. ### Can you use Peppol for free? You don’t pay a subscription for the Peppol network itself. You do need software or a service provider connected to it, and that provider sets the price: nothing, a fee per invoice or a flat monthly amount. Some charge only for receiving, and some only for sending. The Belgian government deliberately left e-invoicing to the market and offers no free tool of its own, although it notes that costs can be zero when e-invoicing is included in your accounting package or business account. Hermes, the government platform that forwarded invoices as PDF by email to businesses not yet on Peppol, has been taken out of service. - [Efactuur.belgium.be: why the government offers no free tool (in Dutch)](https://efactuur.belgium.be/nl/article/lijst-oplossingen-lang-waar-beginnen-oplossing-overheid) - [Dutch Peppol Authority: what Peppol costs (in Dutch)](https://www.peppol.nl/nl/helpartikelen/wat-zijn-de-kosten-van-peppol-voor-mij-als-eindgebruiker) ### Free options in Belgium These providers listed a free Peppol plan on their websites on October 3, 2026. Let’s Peppol is run by the non-profit BARGE vzw. Free plans change often, so the sources are at the bottom of this page. *Free Peppol plans in Belgium on October 3, 2026* | Option | Free | Limit | | --- | --- | --- | | Let’s Peppol | Sending and receiving in a web inbox | Funded by donations and sponsors; community support, no binding uptime promise | | Account­able | Unlimited invoicing, also via Peppol, and receiving | App only; quotes and the web version are paid | | B2Brouter | Sending and receiving via Peppol | Up to 24 domestic invoices a year | | Doccle | Receiving via Peppol | Sending costs €4 a month excl. VAT, billed yearly; you upload a PDF made elsewhere | ### Free options in the Netherlands If you occasionally invoice central government and your software can’t send e-invoices, you can use the government’s supplier portal (Leveranciersportaal). It is free and intended for businesses that send up to ten e-invoices a month to central government. You fill in the invoice in a web form. The portal works without Peppol: you can’t receive invoices with it, and it only reaches central government, not businesses. According to the Dutch Peppol Authority, invoice portals from service providers are often free too. Most free Belgian plans focus on Belgian businesses, but you don’t need one to reach Belgian customers: any Peppol provider can reach any other. - [Ondernemersplein: sending an e-invoice to the government (in Dutch)](https://ondernemersplein.overheid.nl/wetten-en-regels/een-e-factuur-versturen-naar-de-overheid/) ### Where a free option costs you time Free rarely means everything is taken care of. Check what you still do yourself: - Creating invoices: if you make them in Word or Excel and upload them, or type them into a portal, you keep track of invoice numbers, VAT and required details yourself. - Receiving: in Belgium, VAT-registered businesses must be able to receive e-invoices from Belgian suppliers, even if they rarely send any. - Limits: how many invoices can you send, and what happens when you reach the limit? - Switching: your Peppol ID is linked to one provider. If you switch, you have the registration transferred. - Archive: you must keep invoices for years. Can you export them if you leave? - [How long to keep invoices](https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices) ### When a flat price costs less Count time as well as euros. If you make every invoice in Word or Excel and then convert or retype it, you pay with the minutes that takes each time, and that adds up with every invoice you send. In Belgium, sole traders and small companies can also deduct 120% of the cost of software for structured e-invoices up to and including 2027. > **Worked example: 120% deduction on a yearly plan in Belgium** > > Factuur Simpel Complete: €219.99 a year excl. VAT > Deduction at 120%: €219.99 × 120% = €263.99 > You pay €219.99, but your taxable profit falls by €263.99. - [Belgium’s 120% e-invoicing deduction: conditions](https://www.budgetinvoice.com/knowledge-base/belgium-e-invoicing-tax-deduction) ### Peppol in Factuur Simpel: a flat price, no limits Peppol is not included in Factuur Simpel’s Free plan. Complete costs €21.99 a month excl. VAT, or €219.99 a year. For that, you create invoices, quotes and credit notes with your own logo, with automatic numbering and VAT per rate, and send and receive them via Peppol with no per-invoice fee and no limit on the number of invoices. You register your company number yourself in the app, and received Peppol invoices arrive in your expenses as a readable PDF. If you only send or receive the occasional invoice, a free option may be enough. If you invoice every month and want to create, send and follow up invoices in one app, try Factuur Simpel free for 30 days, Peppol included. - [Create and send Peppol invoices](https://www.budgetinvoice.com/features/create-peppol-invoice) - [See pricing](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Is there still a free government e-invoicing tool in Belgium?** No. The Belgian government offers no free e-invoicing tool of its own, and Hermes, which forwarded invoices as PDF to businesses without Peppol, has been taken out of service. **Do I need to be able to receive Peppol invoices?** In Belgium, yes, if your business is VAT-registered: you must be able to receive e-invoices from Belgian suppliers. In the Netherlands, there is no such obligation between businesses; the government’s plan to require it from July 1, 2030 is a proposal, not law. **Can I switch away from a free plan later?** Yes. Your Peppol ID is linked to one provider, but you can have the registration transferred to a new one. Export your sent and received invoices first, as you still have to keep them. ### Sources and further reading - [Efactuur.belgium.be: can the government offer a free solution? (in Dutch)](https://efactuur.belgium.be/nl/article/lijst-oplossingen-lang-waar-beginnen-oplossing-overheid) - [FPS BOSA: Hermes](https://bosa.belgium.be/nl/applications/hermes) - [Dutch Peppol Authority: Peppol costs for end users (in Dutch)](https://www.peppol.nl/nl/helpartikelen/wat-zijn-de-kosten-van-peppol-voor-mij-als-eindgebruiker) - [Ondernemersplein: sending an e-invoice to the government (in Dutch)](https://ondernemersplein.overheid.nl/wetten-en-regels/een-e-factuur-versturen-naar-de-overheid/) - [Let’s Peppol (BARGE vzw)](https://letspeppol.org/nl/) - [Accountable Belgium: pricing](https://www.accountable.eu/nl-be/prijzen/) - [B2Brouter: free e-invoicing](https://www.b2brouter.net/be/nl/gratis-elektronische-facturatie/) - [Doccle: Peppol e-invoicing](https://doccle.be/voor-zelfstandigen/e-facturatie-via-peppol-wordt-verplicht/) ## Belgium’s 120% e-invoicing tax deduction: rules and example URL: https://www.budgetinvoice.com/knowledge-base/belgium-e-invoicing-tax-deduction Updated 2026-09-25 **Short answer:** Belgian sole proprietorships and small companies can deduct 120% instead of 100% of what they pay for an invoicing package that creates, sends and receives structured e-invoices, such as Peppol software. The rule covers subscription fees and implementation advice in tax periods 2024 through 2027. Pay €240 a year and you deduct €288. Depreciation does not qualify; capitalized digital investments can get a 20% investment deduction instead. Since January 1, 2026, VAT-registered businesses in Belgium must exchange structured e-invoices with each other. To soften the cost of switching, Belgian law added a temporary increased cost deduction (Article 64ter of the Income Tax Code 1992), explained by the Federal Public Service Finance in Circular 2026/C/46 of March 19, 2026. This guide covers which costs qualify, who can claim it, what it saves and which records to keep. It only helps if your profit is taxed in Belgium. ### What is the 120% increased cost deduction? A business expense normally reduces taxable profit by 100% of its amount. For an invoicing package that creates, sends and receives structured e-invoices, eligible Belgian businesses may deduct 120%. You pay your provider the same price, but your taxable profit falls by an extra 20% of that cost. A structured e-invoice moves automatically from the sender’s system to the recipient’s, without retyping. In Belgium, Peppol is the default route. A PDF sent by email is not a structured e-invoice, so software that only produces PDF invoices falls outside the measure. The deduction is temporary. It covers tax periods that start between January 1, 2024 and December 31, 2027. For self-employed individuals paying Belgian personal income tax, that means income years 2024 through 2027 (tax years 2025 through 2028). A second tax measure for e-invoicing exists alongside it. Which one applies depends on how you book the expense: - Increased cost deduction of 120%: for subscriptions to e-invoicing packages and implementation advice that you do not capitalize, in tax periods 2024 through 2027. - Increased investment deduction of 20%: for capitalized digital fixed assets that meet the investment deduction conditions, for investments from January 1, 2025. - [Belgian e-invoicing portal: tax incentives for e-invoicing (in Dutch)](https://efactuur.belgium.be/nl/article/fiscale-stimulansen-voor-het-invoeren-van-e-facturering) - [The same page in French](https://efactuur.belgium.be/fr/article/incitants-fiscaux-ladoption-de-la-facturation-electronique) ### Which costs qualify? The circular from the Belgian tax authority names two kinds of cost: recurring subscription fees for an e-invoicing package, and advice to prepare for or operate it. That advice can cover, for example, how data gets into the package or how it connects to your accounting software. Only direct costs that you do not capitalize count. If another business recharges its e-invoicing costs to you, the 120% does not apply to you, even when it recharges them at cost or as a fixed amount. Say a consultant sends one invoice for €300 of advice on which package to choose and €600 of help connecting it to your accounting software. Only the €600 qualifies for 120%, so ask for the two items as separate lines. *What counts toward the 120%?* | Expense | 120% deductible? | | --- | --- | | Subscription to software for e-invoices, such as via Peppol | Yes | | E-invoicing surcharge on existing software | Yes, if the surcharge is listed separately on the invoice | | Advice on setting up or connecting the package | Yes | | Advice on which package to choose | No, but it is an ordinary business expense | | Depreciation of capitalized software | No, but the 20% investment deduction may apply | | Costs another business recharges to you | No | - [Belgian Federal Public Service Finance: Circular 2026/C/46 (in Dutch)](https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/7ce77501-e4ac-4f22-a2e8-ba05007d1696/2026%2Fc%2F46%20elektronisch%20facturatie) ### Who can claim the deduction? Sole proprietorships qualify: self-employed individuals taxed under Belgian personal income tax. The size condition in the law applies only to companies. A company qualifies only if it is a small company under Article 1:24 of the Belgian Code of Companies and Associations. That means it exceeds no more than one of the thresholds below on the balance sheet date of its last closed financial year. Parent companies use consolidated figures. Large companies are excluded, even if they pay for e-invoicing software by subscription. A foreign company with a Belgian establishment that pays Belgian non-resident corporate tax can also claim it, measured against the same criteria. *Small company thresholds (financial years from January 1, 2024)* | Criterion | Threshold | | --- | --- | | Staff, annual average | 50 full-time equivalents | | Annual turnover excl. VAT | €11,250,000 | | Balance sheet total | €6,000,000 | - [National Bank of Belgium: size criteria for companies](https://www.nbb.be/en/central-balance-sheet-office/preparation-and-filing/what-file/size-criteria/companies) ### Worked example: what does 120% save? The extra deduction equals 20% of the cost. What you save in tax depends on the rate that applies to the slice of profit it removes. The example uses a few illustrative rates and leaves out local surcharges. > **Subscription to invoicing software with Peppol** > > Subscription: €20 per month excl. VAT, all of 2026 > Cost for 2026: 12 × €20 = €240 > Deductible at 120%: €240 × 1.2 = €288 > Extra deduction on top of the normal 100%: €48 > > Tax saved on that extra €48 (illustrative rates): > at 25%: €12.00 > at 40%: €19.20 > at 50%: €24.00 ### How to claim it and what to keep A company subject to Belgian corporate tax or non-resident corporate tax adds 20% of the eligible costs to its return as an increase in its opening taxable reserves, on the dedicated line for the increased deduction of e-invoicing package costs (code 1073). Self-employed individuals claim the increased deduction in their personal income tax return. If an accountant prepares it, flag these costs separately so the 120% is applied. Keep these records so you can show that a cost qualifies: - Invoices from your software provider that list the e-invoicing subscription, or the e-invoicing surcharge, as a separate line. - A description of the package showing that it creates, sends and receives structured e-invoices. - Advice invoices with a clear description that separates implementation help from advice on choosing a package. - For a company: the annual accounts that show it is a small company. - [How long to keep invoices and records](https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices) ### How the deduction relates to Peppol registration The deduction is tied to Belgium’s obligation to send and receive e-invoices, with Peppol as the default route. You register on Peppol through a service provider, usually your invoicing software, using your Belgian enterprise number. The subscription you pay for that is exactly the kind of cost the 120% targets. Factuur Simpel Complete lets you send and receive Peppol invoices and register your business yourself with your enterprise number. The Starter plan does not include Peppol. Whether a specific invoice line qualifies depends on how the cost is invoiced and on your own tax situation. - [Peppol registration: check and set up your Peppol ID](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [Create and send Peppol invoices with Factuur Simpel](https://www.budgetinvoice.com/features/create-peppol-invoice) - [Compare the Starter and Complete plans](https://www.budgetinvoice.com/pricing) ### Frequently asked questions **Is Peppol software 120% tax deductible in Belgium?** Yes for sole proprietorships and small companies, if you pay a subscription for a package that creates, sends and receives structured e-invoices, such as via Peppol. It applies in tax periods 2024 through 2027. If you buy software and capitalize it, the 120% does not apply; the 20% investment deduction may apply instead. **Does the 120% apply to my existing accounting software?** Only to the surcharge you pay because of e-invoicing, and only if that surcharge is stated explicitly and separately on your provider’s invoice. The rest of the subscription stays an ordinary business expense at 100%. **Is advice from my accountant on e-invoicing deductible at 120%?** Yes, if the advice covers preparing or operating your invoicing package, for example how data gets into the package or how it connects to your accounting software. Advice on which package to choose does not qualify and remains an ordinary business expense. **Can a large company claim the increased cost deduction?** No. A company qualifies only if it is a small company under Article 1:24 of the Belgian Code of Companies and Associations, meaning it exceeds no more than one of these thresholds: 50 employees, €11,250,000 annual turnover and €6,000,000 balance sheet total. **How long does the 120% deduction apply?** For tax periods that start between January 1, 2024 and December 31, 2027. For self-employed individuals, that means income years 2024 through 2027. A tax period that starts on or after January 1, 2028 no longer qualifies. **How much tax does the 120% deduction save?** The extra deduction is 20% of the cost. With €240 in subscription fees a year, you deduct an extra €48. What that saves depends on your tax rate: at an illustrative rate of 40%, it is €19.20. ### Sources and further reading - [Belgian e-invoicing portal: fiscale stimulansen voor het invoeren van e-facturering (in Dutch)](https://efactuur.belgium.be/nl/article/fiscale-stimulansen-voor-het-invoeren-van-e-facturering) - [Belgian Federal Public Service Finance: Circular 2026/C/46 on the increased cost deduction for e-invoicing (March 19, 2026, in Dutch)](https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/7ce77501-e4ac-4f22-a2e8-ba05007d1696/2026%2Fc%2F46%20elektronisch%20facturatie) - [Belgian Official Gazette: Law of February 6, 2024 introducing mandatory e-invoicing (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article_body.pl?language=nl&caller=summary&pub_date=2024-02-20&numac=2024001635) - [National Bank of Belgium: size criteria for companies](https://www.nbb.be/en/central-balance-sheet-office/preparation-and-filing/what-file/size-criteria/companies) ## How to write a quote in the Netherlands and Belgium, with example URL: https://www.budgetinvoice.com/knowledge-base/how-to-write-a-quote Updated 2026-09-24 **Short answer:** To write a quote, include your business details (your KVK number in the Netherlands; your enterprise number and a bank account in Belgium), the client, a quote number and date, a description of the work, prices with VAT and an expiry date. Once the client accepts, the quote is a binding contract. Consumer prices must include VAT. A clear quote tells your client what you will deliver, what it costs and how long the offer stands. This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats and international founders. It covers what to include, the rules in each country and a full example. ### How to write a quote: what to include Start with what the law requires. In the Netherlands, business correspondence, including quotes, must show your trade name and KVK number (Dutch Business Register number); a bv or nv also adds its registered office. In Belgium, all documents your business issues must show your enterprise number (ondernemingsnummer) and at least one business payment account (Code of Economic Law, article III.25). Beyond that, a complete quote usually contains: - Your business name, address and contact details, plus the registration details above. - The client’s name, address and contact person, and any purchase order number. - A quote number and the quote date. - A description of the work, including what is not included. - Prices per item, the VAT rate and the total. - An expiry date. - Schedule, payment terms and any deposit. - A reference to your terms and conditions, if you use them. - [Business.gov.nl: rules for business correspondence](https://business.gov.nl/regulations/rules-business-correspondence/) - [KVK and enterprise numbers on your documents](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) ### How long is a quote valid? As long as the period you state. Neither country sets a standard period, so put a specific date on the quote, for example 30 days after the quote date. Without a date, the rules differ: a Dutch offer can be revoked until the client accepts, while a Belgian offer stays irrevocable for a reasonable period. One Dutch extra: an offer marked as non-binding (vrijblijvend) can even be revoked immediately after acceptance. *Offer rules compared (Dutch Civil Code, articles 6:219, 6:221 and 6:225; Belgian Civil Code, articles 5.19 and 5.20)* | Situation | Netherlands | Belgium | | --- | --- | --- | | Quote has an expiry date | Cannot be revoked until that date | Irrevocable until that date | | No expiry date | Revocable until accepted; lapses after a reasonable time | Irrevocable for a reasonable period | | Client changes key terms | Counts as a rejection and a new offer | Counts as a rejection and a new offer | - [Dutch Civil Code, article 6:219 (in Dutch)](https://wetten.overheid.nl/jci1.3:c:BWBR0005289&boek=6&titeldeel=5&afdeling=2&artikel=219) - [Belgian Civil Code, Book 5 (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/article.pl?language=nl&lg_txt=n&cn_search=2022042827) ### Should quote prices include VAT? For consumers, yes, in both countries. For business clients, it is customary to show amounts excluding VAT, followed by the VAT and the total. In the Netherlands, the Authority for Consumers and Markets (ACM) says a consumer price must include VAT and additional costs, such as call-out charges, in every offer. In Belgium, consumer prices must be total prices in euros, including VAT, other taxes and any services the consumer must pay for (Code of Economic Law, articles VI.4 and VI.5). Standard VAT is 21% in both countries. Reduced rates are 9% in the Netherlands and 6% or 12% in Belgium, for specific goods and services. > **Worked example: one job, two quote formats** > > Work: 4 hours × €65 = €260 excluding VAT > VAT 21%: €54.60 > > Quote to a business: €260.00 excluding VAT, €54.60 VAT, total €314.60. > Quote to a consumer: €314.60 including VAT, with any call-out charge already included. - [Calculate VAT at Dutch and Belgian rates](https://www.budgetinvoice.com/tools/vat-calculator) - [ACM: stating prices for consumers (in Dutch)](https://www.acm.nl/nl/verkoop-aan-consumenten/consumenten-informeren/prijzen-vermelden) - [Belgian FPS Economy: price indication for goods and services](https://consumerconnect.be/en/themes/purchases/price-discount/indication/goods-services) ### When does a quote become binding? When the client accepts it: in both countries, an offer plus its acceptance makes a contract. In Belgium, the contract is formed when the acceptance reaches you, and silence does not normally count as acceptance. Get a clear written acceptance, ideally signed. In both countries, your terms and conditions only apply if the client could read them before or when agreeing (and, in Belgium, accepted them). Attach them to the quote and state that they apply. Selling to consumers adds a few rules: - Cooling-off period: for sales online, by phone or away from your premises, consumers generally have 14 days to cancel (Dutch doorstep sales from €50), with exceptions such as custom-made products. - Dutch deposits: when selling goods to consumers, you may ask for at most 50% upfront; there is no cap between businesses. - Belgian quotes: for services without a fixed price, you must provide a quote if a consumer asks and you want the job. Charging for it requires telling the consumer beforehand and getting their agreement. - Belgian deposits: when a consumer pays a deposit, an order form (bestelbon) is required. - [Business.gov.nl: cancellation period for consumers](https://business.gov.nl/regulations/cancellation-period-sale/) - [Belgian FPS Economy: fees for a quotation](https://consumerconnect.be/en/themes/purchases/price-discount/price-charged/fees-for-quotation) ### Example quote for a business client This example is a freelance web designer’s quote to a Dutch company, with amounts excluding VAT. For a Belgian business, replace the KVK number with your enterprise number and VAT number. > **Sample quote (amounts excluding VAT)** > > [Business name] > [Street and number], [postcode and city] > KVK number: [8 digits] · IBAN: [account number] > [Email] · [phone] > > To: [client company], attn. [contact person] > [Client address] > > Quote 2026-0018 > Quote date: September 24, 2026 > Valid until: October 24, 2026 > Client reference: [purchase order number] > > Subject: design and build of a five-page website > > 1. Homepage and page layout design, two revision rounds (fixed price): €1,200.00 > 2. Build and setup: 16 hours × €75.00 = €1,200.00 > 3. Copy editing and upload: 4 hours × €75.00 = €300.00 > > Subtotal: €2,700.00 > VAT 21%: €567.00 > Total: €3,267.00 > > Not included: hosting, domain name and photography. > Schedule: start within two weeks of acceptance, delivery within six weeks of the start. > Additional work: only after written approval, at €75.00 per hour excluding VAT. > Payment: 30% on acceptance, the balance on delivery, within 14 days of the invoice date. > The attached terms and conditions apply to this quote. > > Accepted by > Name: > Place: > Date: > Signature: - [Fill in your own quote with the free quote generator](https://www.budgetinvoice.com/tools/free-quote-generator) ### Follow up and turn the quote into an invoice Say in the quote when you will get in touch, and follow up before it expires. After acceptance, invoice what was agreed and refer to the quote number; the invoice must meet Dutch or Belgian invoice requirements. In Belgium, invoices between VAT-registered businesses must, as a rule, be structured electronic invoices since January 1, 2026; a PDF sent by email does not count as one. The quote itself is not covered by that obligation. In Factuur Simpel, you create quotes alongside your invoices and email them from the app. Clients sign online with their name, place and a drawn signature. A quote expires automatically after the validity period you set, you can send a reminder while it is open, and an accepted quote becomes an invoice in one step. On the Complete plan, you can send that invoice via Peppol. The PDFs use Dutch labels, such as Offerte and Factuur. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Belgian e-invoicing via Peppol since 2026](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [Belgian government: e-invoicing between businesses](https://einvoice.belgium.be/en) ### Frequently asked questions **How long should a quote be valid?** Neither country sets a standard period, so state a date that matches how stable your prices are, for example 30 days after the quote date. In the Netherlands, you cannot revoke a quote during its stated period. In Belgium, an offer is irrevocable for its stated period or, without one, for a reasonable time. **Is a quote legally binding?** Yes, once the client accepts it: from then on, both sides are bound. Before that, it binds only you, as an offer, under the validity rules above. A client who changes key terms, such as the price, makes a counteroffer. Consumers who agree online, by phone or away from your premises may still have 14 days to cancel, with exceptions. **Can I charge for writing a quote?** You can, if the client knows in advance. In Belgium, a business that charges a consumer for preparing a quote must say so clearly beforehand, and the consumer must agree before the quote is drawn up. In the Netherlands, the ACM lists quotation costs among the additional costs that must be included in the price shown to consumers. **Do Belgian quotes have to be sent via Peppol?** No. Belgium’s structured e-invoicing obligation covers invoices between VAT-registered businesses, not quotes. You can send a quote as a PDF or a link. The invoice that follows an accepted business quote must, as a rule, be a structured electronic invoice, for example sent via Peppol. ### Sources and further reading - [Business.gov.nl: step-by-step plan for making a quotation](https://business.gov.nl/finance-and-taxes/cashflow/step-by-step-plan-for-making-a-quotation/) - [Business.gov.nl: rules for business correspondence](https://business.gov.nl/regulations/rules-business-correspondence/) - [Dutch Civil Code, article 6:219 (wetten.overheid.nl, in Dutch)](https://wetten.overheid.nl/jci1.3:c:BWBR0005289&boek=6&titeldeel=5&afdeling=2&artikel=219) - [Belgian Civil Code, Book 5 (Justel, in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/article.pl?language=nl&lg_txt=n&cn_search=2022042827) - [Belgian FPS Economy (ConsumerConnect): price indication for goods and services](https://consumerconnect.be/en/themes/purchases/price-discount/indication/goods-services) ## Excel invoices or invoicing software: choose your workflow URL: https://www.budgetinvoice.com/knowledge-base/excel-or-invoicing-software Updated 2026-09-24 **Short answer:** A spreadsheet template works for a few simple invoices a month. Once you invoice regularly, reuse customer details or want to track payments and reminders, invoicing software saves time and prevents numbering and VAT mistakes. Compare the whole process, including the follow-up work after you send an invoice. An Excel template can work well for a small number of straightforward invoices. Invoicing software becomes useful when you want to reuse customer details and keep invoices together. Make the choice around your whole process, including the work that happens after you send the bill. ### When is an Excel invoice template a good fit? If you already know Excel, send only a few simple invoices and maintain your records consistently, a spreadsheet may be a reasonable starting point. You control the layout and formulas. There is no universal invoice count at which a template suddenly becomes the wrong choice. Give the spreadsheet a repeatable process. Keep a clean template, save a separate copy of each issued invoice and maintain an invoice register. Record the number, customer, date, total and payment status. Check formulas whenever you change the layout or add new rows. - [Download a free Excel invoice template with an invoice register](https://www.budgetinvoice.com/knowledge-base/sample-invoice) ### Compare the tasks you repeat on every invoice This comparison assumes a basic spreadsheet template rather than a custom system with integrations. Excel can do more when you build and maintain it. Invoicing software also varies, so compare actual functions instead of assuming every product handles the same tasks. The difference often shows up with returning customers. Reusing a saved customer avoids copying an old document just to get the address. An invoice overview also gives you a place to find the bills you created and identify which ones need attention. *Everyday tasks in an Excel template and Factuur Simpel* | Task | Excel template | Factuur Simpel | | --- | --- | --- | | Customer details | Enter or copy details | Select a saved customer | | Invoice number | Maintain a counter | Next number suggested | | Document layout | Maintain the template | Use an invoice layout | | Record payment | Update your own list | Mark the invoice paid | - [Choose a clear invoice numbering format](https://www.budgetinvoice.com/knowledge-base/invoice-numbering) ### Keep good records whichever tool you choose For US federal tax purposes, the IRS allows a recordkeeping system suited to the business that clearly shows income and expenses. Invoices are among the supporting documents used to back up your records. Choosing an app does not remove the need to keep accurate information and supporting documents. Before sending an invoice, review the customer, work description, quantities, prices, applicable tax treatment and payment details. If you export a PDF, open the final file and check for missing rows or text running off the page. Requirements can differ by jurisdiction and transaction, especially when you invoice internationally. - [IRS guidance on keeping business records](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) - [Create an invoice your customer can act on](https://www.budgetinvoice.com/features/create-invoice) ### Look for repeated work, not an arbitrary invoice limit Do you repeatedly enter the same addresses, search several folders for an invoice or forget to update the payment list? Those are useful signs to reconsider your process. A lower invoice volume with many exceptions can require more administration than a larger volume of simple bills. Include follow-up work when comparing options. Creating a document, finding it later and recording a payment are all part of invoicing. Software can keep information together, but you still need to review invoice details and keep payment records current. Compare the subscription with the work it replaces in your own business. Include any relevant integration or provider costs. A trial is a chance to test your routine with real tasks, rather than judging the product only by a polished example invoice. > **Run a small, practical comparison** > > For one week, note the time spent entering customer details, making invoices, finding files and updating payments. Try those same tasks in software using draft documents. Compare the effort and clarity without sending a duplicate bill for work already invoiced. - [Explore how invoicing software supports the process](https://www.budgetinvoice.com/invoicing-software) - [Compare current plans and included features](https://www.budgetinvoice.com/pricing) ### Move from Excel with a clear starting point You do not need to issue all your historical invoices again to start using software. Preserve the original documents and maintain a clear list of outstanding balances during the change. This helps prevent an unpaid bill from disappearing between the old and new systems. - Keep your spreadsheet and original invoices as historical records. - Record the last invoice number you used and the amounts still outstanding. - Set up your business details and add customers for your upcoming invoices. - Review one draft for numbering, layout, customer details, totals and payment instructions. - Choose a start date for new invoices and decide where you will track payments on older bills. - [Follow up on an unpaid invoice with a payment reminder](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Frequently asked questions **Is making invoices in Excel free?** It depends on your software license and chosen template. If you already have Excel, the additional software cost may be small. Include the time you spend entering details, checking documents and tracking payments when comparing options. **How many invoices justify using invoicing software?** There is no single threshold. Consider repeat customers, invoice complexity, time spent finding records and payment follow-up. Try your normal workflow in software to see whether it makes those tasks easier. **Do I need to recreate old invoices when switching?** No. Keep the original invoices and a list of unpaid balances. Use a clear numbering setup for new invoices and decide how you will track payments on documents issued before the switch. ### Sources and further reading - [IRS: What kind of records should I keep?](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) # Tools (full text) ## Free invoice generator: fill in online and download a PDF URL: https://www.budgetinvoice.com/tools/free-invoice-generator Updated 2026-10-02 **Short answer:** An invoice shows your business details and VAT number, your customer’s details, a unique invoice number, the invoice date, a description of the work and the amounts with VAT. This generator lets you enter all of that on one screen, calculates VAT and totals, and gives you a PDF to download straight away. Enter your details, your customer and the invoice lines, then download the invoice as a PDF. Free and without an account. ### What should your invoice include? In the Netherlands and Belgium, a business invoice has to include specific details for VAT purposes. The generator has fields for the main ones. Check in particular that your invoice number is unique and follows on from your previous invoice. - Your business name, address, VAT number and company number. - Your customer’s name and address, and their VAT number for business customers. - A unique, sequential invoice number and the invoice date. - A description of what you supplied, with quantity and price. - Per VAT rate: the amount excluding VAT, the rate and the VAT amount, plus the total. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) ### How to create an invoice with the generator 1. Enter your business details: name, address, company number, VAT number and IBAN, and your logo if you like. Your browser remembers them for your next invoice. 2. Enter your customer’s name and address, and their VAT number for business customers. 3. Check the invoice number and pick a payment term; the generator works out the due date. 4. Add a line per product or service with quantity, price and VAT rate. You see the invoice take shape as you type, with totals per VAT rate. 5. Choose how VAT applies, such as the Dutch small business scheme (KOR) or reverse charge, and the right statement goes on the invoice. Then download the PDF. ### PDF invoices and e-invoicing A PDF is fine for many invoices in the Netherlands. In Belgium, invoices between VAT-registered businesses have to be structured e-invoices, usually sent over Peppol, since 1 January 2026. For those you need invoicing software with Peppol, such as Factuur Simpel Complete. - [Peppol e-invoicing in Belgium: the 2026 rules](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [How creating an invoice online works in Factuur Simpel](https://www.budgetinvoice.com/features/create-invoice) - [VAT calculator](https://www.budgetinvoice.com/tools/vat-calculator) ### Frequently asked questions **Is this invoice generator really free?** Yes. You create and download an invoice without an account or subscription. The PDF carries a small Factuur Simpel credit at the bottom. A generous limit of 50 free PDFs per 30 days per internet connection applies to the invoice, quote and credit note generators together. **Can I create an invoice without a KVK number?** Yes, if you don’t have to register with the Dutch Chamber of Commerce (KVK), for example because you sell something now and then next to a job. Leave the company number field empty. If you are registered, your KVK number belongs on every invoice. Registration is required when you supply independently, for payment and regularly to people other than family and friends. **What happens to my data?** We only use the invoice you fill in to create the PDF. Your business details are remembered in your own browser so you don’t have to enter them again next time. **How do I send the invoice to my customer?** Download the PDF and email it to your customer. To send, track and get paid through a payment link from one place, try Factuur Simpel free for 30 days. ### Sources and further reading - [Belastingdienst: invoice requirements (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/) - [FPS Finance (Belgium): who must use e-invoicing? (Dutch)](https://efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturatie-verplicht) - [KVK: do I need to register my business? (Dutch)](https://www.kvk.nl/starten/moet-ik-mijn-bedrijf-inschrijven-bij-kvk/) ## Free quote generator: fill in online and download a PDF URL: https://www.budgetinvoice.com/tools/free-quote-generator Updated 2026-10-02 **Short answer:** A quote shows your business details and company number, your customer’s details, a quote number and date, what you will supply with prices and VAT, and until when the offer stands. This generator lets you enter all of that on one screen, shows the quote as you type and gives you a PDF with space for a signature to accept it. Enter your details, your customer and the prices, then download the quote as a PDF. Free and without an account. ### What goes in a quote? A quote sets out what you will supply and what it costs, so your customer knows what they are agreeing to. There is no legal template, but these details make a quote complete. The generator has a field for each of them. - Your business name, address and company number (KVK number in the Netherlands, enterprise number in Belgium). - Your customer’s name and address. - A quote number and the date. - What you will supply, with quantities and prices. - VAT per rate and the total. - Until when the offer stands. - [How to write a quote in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/how-to-write-a-quote) ### How to create a quote with the generator 1. Enter your business details. Your browser remembers them for your next quote. 2. Enter your customer’s name and address. 3. Give the quote a number and choose how long it is valid: 30 or 14 days, or another date. 4. Add a line per item with quantity, price and VAT rate. The preview and totals update as you type. 5. Download the PDF. It ends with space for a name, date and signature to accept the quote. ### From quote to invoice Once your customer accepts, you invoice after the work. A quote can always be a PDF. In Belgium, the invoice to a VAT-registered Belgian business generally has to be an e-invoice sent over Peppol. - [Free invoice generator](https://www.budgetinvoice.com/tools/free-invoice-generator) - [Quotes your clients sign online](https://www.budgetinvoice.com/features/quotes) ### Frequently asked questions **Is this quote generator really free?** Yes. You create and download a quote without an account or subscription. The PDF carries a small Factuur Simpel credit at the bottom. A generous limit of 50 free PDFs per 30 days per internet connection applies to the quote, invoice and credit note generators together. **How does my customer accept the quote?** The PDF ends with space for a name, date and signature. Your customer can return the signed quote or accept by email; keep that acceptance with the quote. In Factuur Simpel your customer signs online. **What happens to my data?** We only use the quote you fill in to create the PDF. Your business details, customers and draft stay in your own browser so you don’t have to enter them again next time. ### Sources and further reading - [business.gov.nl: step-by-step plan for making a quotation](https://business.gov.nl/finance-and-taxes/cashflow/step-by-step-plan-for-making-a-quotation/) ## Free credit note generator: fill in online and download a PDF URL: https://www.budgetinvoice.com/tools/free-credit-note-generator Updated 2026-10-02 **Short answer:** A credit note corrects an invoice you sent earlier. It refers to that invoice’s number and shows the amounts and VAT you reverse as negative amounts. This generator lets you enter all of that on one screen and gives you a PDF straight away. Enter the invoice you correct and the lines you reverse, then download the credit note as a PDF. Free and without an account. ### When do you need a credit note? You don’t edit or delete an invoice once it has been sent. If something is wrong, you correct it with a credit note: a wrong amount, a return, a discount afterwards or an order that is cancelled. Then you send a new, correct invoice if needed. - [Credit note rules for the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/credit-note) ### What goes on a credit note? - A clear reference to the invoice you correct, with its number and date. - The date and your business details. - The lines you reverse, as negative amounts at the same VAT rate. - Its own number, so your records stay complete. - For Belgian businesses that reduce VAT charged: the statement "BTW terug te storten aan de Staat in de mate waarin ze oorspronkelijk in aftrek werd gebracht". The generator adds it when your business is in Belgium and VAT applies. ### Credit notes and Peppol in Belgium Since 1 January 2026, a document that changes a structured e-invoice is itself an e-invoice. A credit note for an invoice to a VAT-registered Belgian business that went over Peppol therefore goes over Peppol too. A PDF is fine for private customers and customers abroad. - [Peppol e-invoicing in Belgium: the 2026 rules](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) ### Frequently asked questions **Is this credit note generator really free?** Yes. You create and download a credit note without an account or subscription. The PDF carries a small Factuur Simpel credit at the bottom. A generous limit of 50 free PDFs per 30 days per internet connection applies to the invoice, quote and credit note generators together. **Should I delete the original invoice?** No. You keep both the original invoice and the credit note in your records. Together they show what you finally invoiced. **What happens to my data?** We only use the credit note you fill in to create the PDF. Your business details, customers and draft stay in your own browser. ### Sources and further reading - [business.gov.nl: invoice requirements](https://business.gov.nl/regulations/invoice-requirements/) - [Belgian government: specific questions about e-invoicing](https://einvoice.belgium.be/en/FAQ/specific-questions-about-e-invoicing) ## VAT calculator for the Netherlands and Belgium URL: https://www.budgetinvoice.com/tools/vat-calculator Updated 2026-09-24 **Short answer:** To add VAT, multiply the net amount by the rate: 21% VAT on €100 is €21, so the gross price is €121. To remove VAT, divide the gross amount by 1 plus the rate (1.21 for 21%, 1.09 for 9%, 1.06 for 6%). The difference between the two amounts is the VAT. Enter an amount and choose the country and rate to see the net amount, the VAT and the gross total straight away. ### How do you calculate VAT on an amount? Multiply the net amount by the VAT rate as a decimal: 0.21 for 21%, 0.09 for 9%, 0.12 for 12% and 0.06 for 6%. The result is the VAT. Add it to the net amount to get the gross price, or multiply the net amount by 1.21, 1.09, 1.12 or 1.06 in one step. Round to the cent. *VAT on a net amount of €100* | Rate | VAT | Gross | | --- | --- | --- | | 21% (NL and BE) | €21.00 | €121.00 | | 12% (BE) | €12.00 | €112.00 | | 9% (NL) | €9.00 | €109.00 | | 6% (BE) | €6.00 | €106.00 | ### How do you remove VAT from a gross price? Divide the gross amount by 1 plus the rate. At 21%, €250 including VAT becomes €250 ÷ 1.21 = €206.61 excluding VAT, so the price contains €43.39 VAT. Taking 21% of the gross amount is a common mistake: it gives €52.50 for the same example. VAT is calculated on the lower net amount, so you have to divide rather than subtract a percentage. > **Example: €250 including VAT** > > At 21%: €250 ÷ 1.21 = €206.61 net, so €43.39 VAT. > At 9% (NL): €250 ÷ 1.09 = €229.36 net, so €20.64 VAT. > At 6% (BE): €250 ÷ 1.06 = €235.85 net, so €14.15 VAT. ### What are the VAT rates in the Netherlands? The Netherlands has a general rate of 21% (algemeen tarief) and a reduced rate of 9% (verlaagd tarief), which the Dutch Tax Administration applies to food and a number of services. A 0% rate mainly applies to certain international supplies. Since 1 January 2026, hotel stays and other accommodation (logies) are taxed at 21% instead of 9%. - [Belastingdienst: VAT rates (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) ### What are the VAT rates in Belgium? Belgium has a standard rate of 21%, an intermediate rate of 12% and a reduced rate of 6%, with a 0% rate in exceptional cases. The 12% rate covers, among other things, coal, pay-TV subscriptions and catering consumed on the spot. The 6% rate covers, among other things, certain foods, agricultural products, medicines and certain renovation work. Royal Decree no. 20 contains the full list. - [Your Europe (European Commission): VAT rates per country](https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm) ### How should VAT appear on an invoice? In both countries an invoice shows, per rate, the net amount, the VAT rate and the VAT amount, plus the total. Some invoices show no VAT at all, for example under a small-business exemption or when the customer accounts for the VAT under the reverse-charge rules. Those invoices need a specific statement instead. - [Invoice requirements in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Reverse-charge VAT explained](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) - [Create invoices that calculate VAT for you](https://www.budgetinvoice.com/features/create-invoice) ### Frequently asked questions **How much is 21% VAT on €100?** On a net amount of €100, 21% VAT is €21 and the gross total is €121. If €100 already includes 21% VAT, it contains €17.36 VAT and the net amount is €82.64. **How do I remove 21% VAT from a price?** Divide the price including VAT by 1.21. For €60.50 including VAT, the net price is €50 and the VAT is €10.50. Multiplying by 0.79 gives the wrong answer because the VAT was calculated on the lower net amount. **What is the VAT rate in the Netherlands?** The general Dutch VAT rate is 21%. A reduced rate of 9% applies to food and certain services, and 0% mainly applies to certain international supplies. Since 1 January 2026, accommodation such as hotel stays is taxed at 21%. **What are the VAT rates in Belgium?** Belgium uses 21% as the standard rate, 12% as an intermediate rate and 6% as a reduced rate, plus a 0% rate in exceptional cases. Royal Decree no. 20 lists which goods and services fall under each reduced rate. ### Sources and further reading - [Belastingdienst: VAT rates (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - [Belastingdienst: accommodation moves to 21% in 2026 (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies) - [FOD Financiën: btw-tarieven (Dutch)](https://financien.belgium.be/nl/ondernemingen/btw/btw-plicht/tarieven-en-berekening/btw-tarieven) - [Your Europe (European Commission): VAT rates per country](https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm) ## VAT number check: is your customer’s EU VAT number valid? URL: https://www.budgetinvoice.com/tools/vat-number-check Updated 2026-10-03 **Short answer:** You check a VAT number in VIES, the European Commission system that queries the VAT registers of the EU countries. A Dutch VAT ID is NL followed by 9 digits, the letter B and 2 digits; a Belgian VAT number is BE followed by the 10-digit enterprise number. This tool first tests the check digit, then asks VIES whether the number is valid and, if the country shares them, which name and address it belongs to. Enter your customer’s VAT number and see right away whether it is valid, who it belongs to and whether the business receives e-invoices over Peppol. ### How do you check a VAT number? If you also enter your own VAT number under "Need proof?", VIES issues a consultation number. It shows that you checked this number on that date. Keep it with your records. 1. Enter the VAT number with its country code, such as DE or FR. For Dutch and Belgian numbers you can leave the code out; dots and spaces are fine. 2. The tool first checks the structure and the check digit, so a typo shows up straight away. 3. It then asks the VAT register of that country, through VIES, whether the number is valid. 4. You see the name and address if that country shares them, and when the check was made. 5. For Dutch and Belgian numbers you also see whether the business is registered on Peppol with that number. - [VIES by the European Commission](https://ec.europa.eu/taxation_customs/vies/#/vat-validation) ### Why check your customer’s VAT number? When you invoice a business in another EU country without Dutch or Belgian VAT, under the reverse charge for services or at 0% for an intra-community supply, their VAT number must be on the invoice. The Dutch Belastingdienst asks you to check that number in VIES: if your customer turns out not to be a business, you risk an additional assessment and a fine. In Belgium the customer’s VAT number belongs on every invoice to a VAT-registered business, under article 5 of Royal Decree no. 1 on VAT. Check the number before the first invoice to a new customer, and again if you haven’t invoiced them for a while. - [Belastingdienst: checking a VAT ID (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-id-controleren) - [Invoicing foreign customers: VAT by situation](https://www.budgetinvoice.com/knowledge-base/invoicing-foreign-customers) - [Reverse charge VAT on your invoice](https://www.budgetinvoice.com/knowledge-base/reverse-charge-vat) ### What does "not valid" mean in VIES? VIES only tells you whether a number is currently in that country’s VAT register as a valid number for trade within the EU. "Not valid" can have several causes: - You were given another number than the VAT identification number, or it contains an error the check digit doesn’t catch. - The business is not, or no longer, registered for VAT. - In some countries a VAT number only appears in VIES once the business is registered for trade with other EU countries. > **What to do** > > Ask your customer for their VAT identification number and check it again. If it is still not valid, don’t invoice under the reverse charge or at 0% until it is. If a country’s VAT register cannot be reached, that says nothing about the number: try again later. ### How to find a company’s VAT number VIES does not search by name, so you need the number itself. There is no public list of Dutch VAT IDs, and neither KVK nor the Belastingdienst gives out another business’s VAT ID. You find it on the business’s invoices and often on its website, or you ask your customer. A Belgian VAT number is BE followed by the enterprise number. Type a Belgian company’s name in the tool and we look it up in the Peppol Directory to show its VAT number. If it isn’t listed there, search by name in KBO Public Search, the Belgian company register. A Dutch business has two numbers: the VAT ID (btw-id) for invoices and customers, and the VAT tax number (omzetbelastingnummer) for the tax authority. In VIES and on invoices you use the VAT ID. - [KBO Public Search: search by name](https://kbopub.economie.fgov.be/kbopub/zoeknaamfonetischform.html?lang=en) - [Business.gov.nl: numbers for VAT](https://business.gov.nl/finance-and-taxes/vat/numbers-for-vat/) - [Company and VAT numbers on your invoice](https://www.budgetinvoice.com/knowledge-base/company-number-on-invoice) ### What does a VAT number look like? Format by country Every EU VAT number starts with a two-letter country code. For Greece it is EL, not GR. The prefix XI exists for goods to and from Northern Ireland. *VAT number formats in countries Dutch and Belgian businesses often trade with* | Country | Format | | --- | --- | | Netherlands | NL + 9 digits + B + 2 digits | | Belgium | BE + 10 digits, starting with 0 or 1 | | Germany | DE + 9 digits | | France | FR + 2 digits or letters + 9 digits | | Luxembourg | LU + 8 digits | | Austria | ATU + 8 digits | | Spain | ES + 9 characters, with a letter at the start, the end or both | | Italy | IT + 11 digits | | Poland | PL + 10 digits | | Greece | EL + 9 digits | - [VIES: frequently asked questions](https://ec.europa.eu/taxation_customs/vies/#/faq) ### Can your customer receive e-invoices? For a valid Dutch or Belgian number, the tool also checks whether the business is registered on the Peppol network with that number. Dutch businesses are usually registered with their KVK number; if the VAT ID isn’t found, check the KVK number with the Peppol ID lookup. Since 1 January 2026, VAT-registered businesses in Belgium exchange structured e-invoices with each other. If you have Belgian business customers, you see right away whether you can invoice them over Peppol. - [Look up a Peppol ID by KVK number or name](https://www.budgetinvoice.com/tools/peppol-id-lookup) - [FPS Finance: structured e-invoices compulsory from 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) ### Frequently asked questions **How do I check whether a VAT number is valid?** Enter the number with its country code in this tool or on the European Commission’s VIES website. VIES asks that country’s VAT register whether the number is valid and, if the country shares them, shows the matching name and address. **Can I look up a VAT number by company name?** Not in VIES, which only works with a number. For Belgian companies you can: their VAT number is BE followed by the enterprise number, which you find by name in this tool or in KBO Public Search. For Dutch businesses, ask your customer or look at their invoice or website. **Why doesn’t VIES show a name and address?** Not every EU country shares those details through VIES; Germany and Spain, for example, don’t. The number can still be valid. In that case compare the other details with what your customer gave you and keep the result of the check. **What is a consultation number?** A number VIES issues when you also enter your own VAT number during the check. It records that you checked that VAT number on that date. Keep it with your records. **Is the Dutch VAT ID the same as the VAT tax number?** No. The VAT ID (btw-id) goes on your invoices and website; the VAT tax number (omzetbelastingnummer) is only for dealing with the Belastingdienst. In VIES you check the VAT ID. ### Sources and further reading - [European Commission: VIES VAT number validation](https://ec.europa.eu/taxation_customs/vies/#/vat-validation) - [European Commission: VIES FAQ](https://ec.europa.eu/taxation_customs/vies/#/faq) - [Your Europe: check a VAT number in VIES](https://europa.eu/youreurope/business/finance-and-tax/vat/check-vat-number-vies/index_en.htm) - [Belastingdienst: checking a VAT ID (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-id-controleren) - [FPS Economy: KBO Public Search](https://kbopub.economie.fgov.be/kbopub/zoeknaamfonetischform.html?lang=en) - [FPS Finance: structured e-invoices compulsory from 2026](https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-2026) - [OpenPeppol: Peppol Directory](https://directory.peppol.eu) ## Late payment interest calculator for the Netherlands and Belgium URL: https://www.budgetinvoice.com/tools/late-payment-interest-calculator Updated 2026-10-03 **Short answer:** Late payment interest is calculated per day: outstanding amount × annual rate × days late / 365. For business customers, the statutory rate from July 1 to December 31, 2026 is 10.4% in the Netherlands and 10.5% in Belgium. On a €2,420 invoice paid 60 days late, that is €41.37 plus €363 in collection costs in the Netherlands, or €41.77 plus a €40 flat fee in Belgium. Choose the country and customer type, then enter the amount and dates. The calculator applies the rate of each half year and adds the collection costs or flat fee the law allows. ### How to calculate late payment interest 1. Choose the country and whether your customer is a business or government body, or a consumer. Business customers pay the commercial rate; Dutch consumers pay the lower statutory rate. 2. Enter the amount outstanding, including VAT. Interest and collection costs are calculated on that amount. 3. Enter the due date; interest runs from the next day. If no payment term was agreed, a business customer has 30 days after receiving the invoice in both countries. 4. Enter the day your customer paid, or the date to calculate until, such as the date of your reminder. 5. Put the result in your reminder, with the calculation per period as support. ### Statutory late payment rates since 2021 Both commercial rates are the European Central Bank’s main refinancing rate plus 8 percentage points, fixed on January 1 and July 1. Belgium rounds the result up to the next half percentage point. The Dutch consumer rate is set separately. If the arrears run into more than one period, the calculator uses the rate that applied in each one. In the table, B2B means invoices to businesses and government bodies, and B2C invoices to consumers. *Annual rates the calculator uses* | Period | NL B2B | NL B2C | BE B2B | | --- | --- | --- | --- | | Jul–Dec 2026 | 10.4% | 4% | 10.5% | | Jan–Jun 2026 | 10.15% | 4% | 10.5% | | Jul–Dec 2025 | 10.15% | 6% | 10.5% | | Jan–Jun 2025 | 11.15% | 6% | 11.5% | | Jul–Dec 2024 | 12.25% | 7% | 12.5% | | Jan–Jun 2024 | 12.5% | 7% | 12.5% | | Jul–Dec 2023 | 12% | 6% | 12% | | Jan–Jun 2023 | 10.5% | 4% | 10.5% | | 2021–2022 | 8% | 2% | 8% | - [Business.gov.nl: payment terms, collection charges and statutory interest](https://business.gov.nl/regulations/payment-term-collection-charges-statutory-interest/) - [Belgian Official Gazette: rate for the second half of 2026 (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article.pl?language=nl&sum_date=2026-09-08&lg_txt=N&numac_search=2026006464) ### Compound interest in the Netherlands, simple interest in Belgium In the Netherlands, the interest of each full year is added to the amount it is calculated over, so in the second year your customer also pays interest on the first year’s interest. In Belgium, accrued interest doesn’t earn interest by itself, so the calculator applies simple interest there. > **Worked example: Dutch consumer, just over a year late** > > Amount outstanding: €1,000 > Due date: December 31, 2024 > Calculated until: January 31, 2026 > > January 1 to December 31, 2025: €1,000 × 6% × 365 / 365 = €60.00 > New amount after one year: €1,000 + €60 = €1,060 > January 1 to 31, 2026: €1,060 × 4% × 31 / 365 = €3.60 > Statutory interest: €63.60 ### Collection costs and flat fees In the Netherlands, the calculator applies the statutory scale for collection costs (incassokosten): 15% of the first €2,500, then a decreasing percentage, with a minimum of €40 and a maximum of €6,775. For business customers, the scale applies unless you agreed otherwise. For consumers, it is a maximum you can only charge after a 14-day letter. The amounts exclude VAT. In Belgium, a business or government customer owes a flat €40 recovery fee, plus reasonable compensation if your recovery costs are higher. For a consumer, the calculator shows the maximum fee under Book XIX: €20 on a balance up to €150, rising with the balance above that to at most €2,000, and only if your terms provide for it. - [All late payment rules in the Netherlands and Belgium](https://www.budgetinvoice.com/knowledge-base/late-payment-interest) - [Payment reminder examples you can adapt](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Following up late invoices in Factuur Simpel Factuur Simpel marks an unpaid invoice as overdue once the due date has passed and sends one reminder by default. After that, you send reminders with the outstanding amount yourself. The app doesn’t calculate interest or collection costs: work them out here and add the amounts to your reminder. - [Create, send and follow up invoices](https://www.budgetinvoice.com/features/create-invoice) ### Frequently asked questions **Is interest calculated on the amount including VAT?** Yes. Interest and collection costs are calculated on the outstanding amount including VAT, because that is what your customer owes you. **What if my customer paid part of the invoice?** Calculate in parts: on the full amount up to and including the day of the partial payment, then on the amount still outstanding. In the Netherlands, a payment goes towards costs and interest first, and only then towards the principal. **Until which date do I calculate interest?** Until the day your customer pays. If you send a reminder while the invoice is still unpaid, calculate up to the date of your reminder and state that interest keeps running until payment. **Is the €40 also due on a small invoice?** Yes. In both countries, a business or government customer owes at least €40 in recovery costs on a late invoice, whatever its amount. In the Netherlands, that is the minimum of the collection cost scale; in Belgium, it is the flat fee. ### Sources and further reading - [Rijksoverheid: statutory interest rates (in Dutch)](https://www.rijksoverheid.nl/vraag-en-antwoord/schulden/hoogte-wettelijke-rente) - [Business.gov.nl: payment terms, collection charges and statutory interest](https://business.gov.nl/regulations/payment-term-collection-charges-statutory-interest/) - [Dutch Civil Code, Book 6, articles 6:119 and 6:119a (in Dutch)](https://wetten.overheid.nl/jci1.3:c:BWBR0005289&boek=6&titeldeel=1&afdeling=11&artikel=119a) - [Dutch decree on extrajudicial collection costs (in Dutch)](https://wetten.overheid.nl/BWBR0031432/) - [Belgian Official Gazette: rate for the second half of 2026 (in Dutch)](https://www.ejustice.just.fgov.be/cgi/article.pl?language=nl&sum_date=2026-09-08&lg_txt=N&numac_search=2026006464) - [Belgian late payment act of August 2, 2002 (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2002080232&table_name=wet) - [Book XIX of the Code of Economic Law on consumer debts (in Dutch)](https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2023050402&table_name=wet) ## Peppol ID lookup: check if a business is on Peppol URL: https://www.budgetinvoice.com/tools/peppol-id-lookup Updated 2026-10-01 **Short answer:** A Peppol ID combines a four-digit scheme code with a registry number, such as 0208:0123456789 for a Belgian enterprise number or 0106:12345678 for a Dutch KVK number. This tool checks whether that ID is registered on the Peppol network, with which provider, and whether the business receives e-invoices. Enter a Belgian enterprise number, Dutch KVK number, VAT number or company name to see straight away whether the business is on Peppol. ### What is a Peppol ID? A Peppol ID is the address at which a business receives e-invoices over the Peppol network. It consists of a four-digit scheme code and a number from an existing register. Belgian businesses usually use their enterprise number (scheme 0208), often alongside their VAT number (9925). Dutch businesses usually use their KVK number (0106). *Common Peppol IDs in Belgium and the Netherlands* | Number | Scheme | Example | | --- | --- | --- | | Belgian enterprise number | 0208 | 0208:0123456789 | | Belgian VAT number | 9925 | 9925:BE0123456789 | | Dutch KVK number | 0106 | 0106:12345678 | | Dutch VAT number | 9944 | 9944:NL123456789B01 | | Dutch OIN (government) | 0190 | 0190:00000001234567890000 | - [OpenPeppol: code lists with all identifier schemes](https://docs.peppol.eu/edelivery/codelists/) ### How do you check whether a business is on Peppol? Don’t know the number? Search by company name to get matches from the Peppol Directory, then check the registration of a Peppol ID. 1. Choose the country and enter the enterprise, KVK or VAT number. Dots and spaces are fine. 2. The tool turns it into the possible Peppol IDs, such as 0208:0123456789 for a Belgian enterprise number. 3. For each Peppol ID you see whether it is registered on the Peppol network and with which service provider. 4. If the business is listed in the Peppol Directory, you also see its name and whether it receives invoices. ### Peppol Directory or registration: what is the difference? Whether an invoice can be delivered depends on the registration on the Peppol network. A service provider enters the Peppol ID in Peppol’s central address book (the SML) and records on its own SMP server which documents the business receives. This tool checks that registration in the SML directly. The Peppol Directory is a public search engine with company details that providers publish in addition. Not every registered business is listed. A Peppol ID that is registered but not listed can usually still receive e-invoices. - [Peppol Directory (OpenPeppol)](https://directory.peppol.eu) ### What if your customer is not on Peppol? Ask your customer for their Peppol ID first: they may be registered under another number, such as their VAT number instead of their enterprise number. In Belgium, structured e-invoicing between VAT-registered businesses has been the rule since 1 January 2026. In the Netherlands, B2B e-invoicing is not yet mandatory, so a PDF invoice by email remains possible there. - [Peppol e-invoicing in Belgium: the 2026 rules](https://www.budgetinvoice.com/blog/e-invoicing-peppol-belgium-2026) - [E-invoicing in the Netherlands](https://www.budgetinvoice.com/knowledge-base/e-invoicing-netherlands) ### Send and receive e-invoices yourself With the Factuur Simpel Complete plan you register your business on Peppol with your enterprise, KVK or VAT number. You can then send invoices as e-invoices over Peppol, and Peppol invoices you receive arrive with your expenses. - [How to register your business on Peppol](https://www.budgetinvoice.com/knowledge-base/peppol-registration) - [Send Peppol invoices with Factuur Simpel](https://www.budgetinvoice.com/features/create-peppol-invoice) ### Frequently asked questions **How do I find a company’s Peppol ID?** Belgian businesses usually use 0208 followed by their enterprise number, for example 0208:0123456789, and often 9925 with their VAT number. Dutch businesses usually use 0106 with their KVK number. Enter the number in the tool to check which IDs are registered. **Is the Peppol Directory complete?** No. Service providers publish company details in the Peppol Directory voluntarily. A business can be registered and receive e-invoices without being listed, which is why this tool also checks the registration on the Peppol network itself. **Which provider is a Peppol ID registered with?** The tool shows the server of the service provider holding the registration. To switch providers, the current provider has to release the registration before a new provider can register the same Peppol ID. **Does a Peppol ID cost money?** The ID itself is your existing enterprise, KVK or VAT number. Registration and sending or receiving over Peppol go through a service provider or invoicing software, and the cost depends on that provider. **Can I look up a company’s VAT number with this tool?** Often, if the company is listed in the Peppol Directory. Search by name: a Belgian Peppol ID with 0208 contains the enterprise number, and a VAT-registered Belgian company’s VAT number is that number with BE in front. A Dutch ID with 9944 contains the VAT number itself. For Belgian companies, the VAT number check tool shows it straight away and validates it in VIES. Otherwise, ask your customer for their VAT number and check it there. ### Sources and further reading - [OpenPeppol: Peppol Directory](https://directory.peppol.eu) - [OpenPeppol: identifier code lists](https://docs.peppol.eu/edelivery/codelists/) - [FPS Finance (Belgium): who must use e-invoicing? (Dutch)](https://efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturatie-verplicht) - [European Commission: check a VAT number in VIES](https://ec.europa.eu/taxation_customs/vies/) ## UBL invoice viewer: open XML invoices in your browser URL: https://www.budgetinvoice.com/tools/ubl-invoice-viewer Updated 2026-09-24 **Short answer:** A UBL invoice is an XML file that follows the international UBL standard, the format most Peppol e-invoices use. It is meant for accounting software, so it is hard to read yourself. Open it in this viewer to see the invoice details, lines, VAT and payment information clearly, plus any embedded PDF. Drop a UBL or Peppol invoice (.xml) here and read it as a normal invoice. The file is only read in your browser. ### What is a UBL invoice? UBL stands for Universal Business Language, an open OASIS standard for business documents in XML. A UBL invoice holds the same details as a normal invoice, but in fixed fields, so accounting software can process it automatically. E-invoices sent over the Peppol network usually use UBL as defined by Peppol BIS Billing 3.0. Belgium’s B2B e-invoicing mandate, in force since 2026, and Dutch government invoicing both rely on this format. - [OASIS: the UBL 2.1 standard](https://docs.oasis-open.org/ubl/UBL-2.1.html) - [OpenPeppol: Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/) ### How do you open a UBL file? 1. Drop the .xml file on the box at the top of this page, or choose it with the button. 2. The viewer shows the supplier, customer, invoice lines, VAT amounts and payment details as a normal invoice. 3. If the file contains a PDF, you can download it as an attachment. 4. To keep or share a readable copy, choose Print or save as PDF. ### Why doesn’t an XML invoice open like a normal invoice? A browser or text editor shows an XML file as code with tags such as cbc:ID and cac:InvoiceLine, because the file is made for software. Accounting software reads the fields in; for a person, the data has to be laid out first. That is what this viewer does. ### What is the difference between UBL and Peppol? UBL is the file format, Peppol is the network that delivers it. Over Peppol an e-invoice arrives directly in the customer’s invoicing or accounting software, without email. - [Check whether your customer is on Peppol](https://www.budgetinvoice.com/tools/peppol-id-lookup) - [How Peppol registration works](https://www.budgetinvoice.com/knowledge-base/peppol-registration) ### Keep the original file If you received an e-invoice, keep the XML file itself in your records. The view in this tool and a printed PDF are readable copies only. In Factuur Simpel, Peppol invoices you receive arrive with your expenses together with a readable version, on the Complete plan. - [How long to keep invoices](https://www.budgetinvoice.com/knowledge-base/how-long-to-keep-invoices) ### Frequently asked questions **How do I open a UBL invoice?** Drop the .xml file on the viewer on this page or choose it with the button. You immediately see the supplier, customer, invoice lines, VAT and payment details. The file is only read in your own browser and is not uploaded. **Is a UBL invoice the same as a Peppol invoice?** Not quite. UBL is the file format; Peppol is the network that delivers e-invoices. Invoices sent over Peppol usually use UBL following Peppol BIS Billing 3.0, but a UBL file can also be sent by email. **Can I convert a UBL invoice to PDF?** Yes. Open the file in the viewer and choose Print or save as PDF. If the UBL file already contains a PDF, you can download it as an attachment. Keep the original XML file in your records as well. **Is it safe to open my invoice here?** The viewer reads the file in your browser and does not send it anywhere. Nothing is stored after you close the page. ### Sources and further reading - [OASIS: UBL 2.1](https://docs.oasis-open.org/ubl/UBL-2.1.html) - [OpenPeppol: Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/) ## Freelance hourly rate calculator: what should you charge? URL: https://www.budgetinvoice.com/tools/hourly-rate-calculator Updated 2026-09-25 **Short answer:** Your minimum hourly rate is your target annual income plus your business costs and savings, divided by the hours you bill per year. To earn €50,000 with €6,000 in costs and €6,000 set aside, billing 45 weeks of 25 hours, you need at least €55.12 per hour excluding VAT. Enter what you want to earn, what your business costs and how many hours you can bill. You see your minimum hourly rate right away, with and without VAT. ### How to calculate your hourly rate 1. Decide on your target income per year, before income tax. 2. Add up your business costs per year, such as software, equipment, insurance, training, travel and workspace. 3. Add the amounts you want to set aside each year, such as a pension, disability insurance or a buffer for illness and quiet months. 4. Work out how many hours you can bill per year: working weeks per year times billable hours per week. 5. Divide the total of income, costs and savings by that number of hours. > **Worked example** > > (€50,000 + €6,000 + €6,000) ÷ (45 × 25 hours) = €62,000 ÷ 1,125 hours = €55.12 per hour excluding VAT (rounded up to the cent). > With 21% VAT, you invoice €66.70 per hour. ### How many hours can you really bill? Not every hour you work is billable. Finding clients, writing quotes, bookkeeping, invoicing, training and travel take time you usually cannot charge to a client. How much varies widely by profession and by person, so keep it in mind when you enter your billable hours per week. Your working weeks are fewer than 52 as well. Subtract holidays, public holidays and a margin for illness and gaps between projects. If in doubt, be cautious: counting too many hours leads to a rate that is too low. ### Hourly rate with or without VAT? The calculated rate excludes VAT. In both the Netherlands and Belgium the standard VAT rate is 21%, which you add on top of your rate unless your service falls under a reduced rate or is exempt. The VAT goes to the tax authorities, so it is not part of your income. Under a small business VAT exemption, such as the Dutch KOR or the Belgian small business scheme, you charge no VAT and cannot reclaim the VAT on your costs. Include your costs with VAT in the calculation and choose 0%. - [Invoicing without VAT: small business schemes explained](https://www.budgetinvoice.com/knowledge-base/invoice-without-vat) - [VAT calculator for Dutch and Belgian rates](https://www.budgetinvoice.com/tools/vat-calculator) ### From hourly rate to take-home pay The income you enter is before income tax: the profit you want to keep. You still pay income tax on it, and depending on where you work, social security contributions too. In Belgium, for example, self-employed people pay social contributions through a social insurance fund. Add such contributions as a savings item if your target income should be what remains after them. Treat the result as a floor. Below it, you do not cover your costs and income. Also compare your rate with what others charge for similar work; if the market pays more, you do not have to settle for your minimum. - [RSVZ: social security for the self-employed in Belgium](https://www.rsvz.be/en) ### Invoicing your hours On your invoice, list the number of hours, your hourly rate excluding VAT and the VAT rate on each line. In Factuur Simpel you enter the quantity and price per invoice line, and the software calculates the VAT and totals. If you start with a quote, include your hourly rate there. - [Create an invoice with automatic VAT](https://www.budgetinvoice.com/features/create-invoice) - [How to write a quote](https://www.budgetinvoice.com/knowledge-base/how-to-write-a-quote) ### Frequently asked questions **How do I calculate my freelance hourly rate?** Add up your target annual income, business costs and savings, then divide the total by your billable hours per year (working weeks times billable hours per week). The result is your minimum hourly rate excluding VAT. **How many billable hours per week is realistic?** There is no fixed number; it depends on your profession and how you work. Subtract the time for finding clients, admin, training and travel from your working week. What remains are your billable hours. **Does the calculator show rates with or without VAT?** Both. The main result excludes VAT, and the calculator also shows the rate including the VAT rate you choose. For consumer clients, quote the price including VAT so they know what they will pay. **Why does the calculator not fill in a pension or insurance for me?** Because those amounts differ from person to person. The amounts filled in are only examples. Enter what you want to set aside each year and add lines as needed. ### Sources and further reading - [KVK: how to calculate your hourly rate (Dutch)](https://www.kvk.nl/geldzaken/uurtarief-bepalen/) - [Belastingdienst: VAT rates (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - [FOD Financiën: btw-tarieven (Dutch)](https://financien.belgium.be/nl/ondernemingen/btw/btw-plicht/tarieven-en-berekening/btw-tarieven) - [RSVZ: social security for the self-employed (Belgium)](https://www.rsvz.be/en) ## Belgian structured communication generator and checker URL: https://www.budgetinvoice.com/tools/belgian-structured-communication Updated 2026-09-25 **Short answer:** A Belgian structured communication is a 12-digit payment reference written as +++123/4567/89002+++. You choose the first ten digits, for example based on your invoice number. The last two are check digits: the remainder of those ten digits divided by 97, or 97 when the remainder is 0. Enter an invoice or customer number to get a valid reference right away, or paste an existing one to see whether it is correct. ### What is a Belgian structured communication (OGM/VCS)? The structured communication is the Belgian standard for linking a bank transfer to the right invoice automatically. It is also known by its Dutch and French abbreviations: OGM (overschrijving met gestructureerde mededeling) and VCS (virement avec communication structurée). Febelfin, the Belgian financial sector federation, describes it as the domestic standard for structured payment references. Your customer enters the 12 digits in the structured communication field of their banking app. Thanks to the check digits, a typo almost always stands out, so the payment can be matched to the open invoice without manual searching. ### How are the check digits calculated? 1. Take a base number of ten digits. If your number is shorter, pad it with zeros on the left: 20260042 becomes 0020260042. 2. Divide that number by 97 and take the remainder. For 0020260042 the remainder is 40. 3. That remainder is the check number, with a leading zero if it has one digit. If the remainder is 0, the check digits are 97. 4. Write the twelve digits in groups of 3, 4 and 5 between plus signs: +++002/0260/04240+++. > **Example from the Febelfin standard** > > Base number 0108068171 divided by 97 leaves a remainder of 83. The full reference is +++010/8068/17183+++. ### Which number should you use as the base? Use a number that is unique for each invoice, so every payment belongs to exactly one invoice. Your invoice number is the obvious choice. If it contains letters or dashes, such as F2026-0042, use only the digits: 20260042. A customer number as the base gives that customer the same reference every time. That suits recurring payments, but you cannot tell from the payment which invoice was paid. The base number has at most ten digits. If yours is longer, shorten it, for example by writing the year with two digits, and make sure the result stays unique. - [Invoice numbering: keeping a continuous sequence](https://www.budgetinvoice.com/knowledge-base/invoice-numbering) ### Adding the reference to your invoice Place the structured communication with the payment details on your invoice, next to your IBAN and the due date, and ask your customer to use it when paying. It is not a mandatory invoice detail: the invoice number as a free-text reference works too. Factuur Simpel does not create structured communications itself. You can copy a reference from this tool and paste it as text on your invoice, for example with the payment instructions. - [What must an invoice include?](https://www.budgetinvoice.com/knowledge-base/invoice-requirements) - [Payment reminder examples](https://www.budgetinvoice.com/knowledge-base/payment-reminder-examples) ### Frequently asked questions **How do I create a Belgian structured communication?** Take a base number of up to ten digits, such as your invoice number, and pad it with zeros on the left to ten digits. Divide by 97: the remainder is the check number, or 97 if the remainder is 0. The generator above does this for you. **Why is my structured communication invalid?** Usually a digit was copied incorrectly or two digits were swapped. A valid reference has exactly twelve digits, and the last two are the remainder of the first ten divided by 97. Check digits 00 do not exist: a remainder of 0 gives 97. **What do OGM and VCS stand for?** OGM stands for overschrijving met gestructureerde mededeling and VCS for virement avec communication structurée. They are the Dutch and French names for the same 12-digit reference. **Should I write it with +++ or ***?** Febelfin shows the reference with plus signs, such as +++010/8068/17183+++. Invoices sometimes use asterisks instead. For the bank only the twelve digits count, and the checker above accepts both notations. **Does Factuur Simpel add a structured communication to my invoices?** No, Factuur Simpel does not create structured communications. If you want to use one, create it here and paste it as text on your invoice. ### Sources and further reading - [Febelfin: XML credit transfer standard 2025, including the OGM/VCS rules](https://files.febelfin.be/XML/Febelfin-Standard-credit-transfer-pain.001.001.03-XML-2025-v1.3-EN.pdf) - [Febelfin: structured communication OGM-VCS in SEPA credit transfers](https://www.europeanpaymentscouncil.eu/sites/default/files/inline-files/Febelfin%20-%20AOS-OGMVCS_0.pdf)