What must legally be on an invoice? (legal requirements)

An invoice is not just a bill — it is a tax document with legal requirements. If a mandatory detail is missing, this can cause problems during a tax audit or for your customer (who may then not be able to reclaim the VAT).

The complete checklist

• Invoice date — the date the invoice was drawn up
• Invoice number — unique and sequential, without gaps or duplicates
• Your company details — full name and address
• KVK (Chamber of Commerce) number
• VAT identification number
• Customer details — name and address of the buyer
• Description — clear description of the goods or services supplied
• Quantity of goods supplied or scope of the service
• Delivery date — when the service/product was delivered (may differ from the invoice date)
• Amount excluding VAT per rate, if multiple rates apply
• VAT rate and amount
• Total amount including VAT

Extra requirements in specific situations

In some cases additional requirements apply:

• VAT reverse-charged: for services to businesses in other EU countries, you state "VAT reverse-charged" instead of a VAT amount, plus your customer's VAT number.
• Small Businesses Scheme: state that you benefit from VAT exemption under the KOR, without calculating a VAT amount.
• Credit notes: must refer to the original invoice number.

What if you forget something?

An incomplete invoice is not necessarily invalid, but it can cause problems: your customer may not be able to reclaim the input VAT, and during an audit by the Belastingdienst, incomplete records can lead to questions or corrections.

Invoicing software like FactuurMakenOnline.nl automatically fills in all your company details, the correct VAT rate and a continuous invoice number — so you never forget a mandatory item.