Invoicing as a Freelancer in the Netherlands

A valid invoice from a freelancer (zzp'er) in the Netherlands carries twelve fixed details: your name and address and your client's, your VAT identification number (btw-id), your Chamber of Commerce (KvK) number, a sequential invoice number, the invoice date, the date of supply, a description, the amount excluding VAT, the VAT rate and the VAT amount. Under the small business scheme (KOR) you leave VAT off and add an exemption note. Billing a business in another EU country? Write "btw verlegd" (reverse charge) and the client's VAT number on the invoice.

This guide is for English speakers running a one-person business (eenmanszaak) in the Netherlands. It explains each rule and ends with a worked example. Need an invoice right now? The free Netherlands invoice generator works without an account and gives you a PDF.

Mandatory invoice details

The Dutch tax authority (Belastingdienst) calls these the factuureisen. They apply to every business that charges VAT (btw), sole traders included:

1. Your full name and your client's. Your legal name, or your trade name if it's registered with the KvK along with your address.
2. Your address and your client's. Where the business is actually located. A P.O. box alone isn't enough.
3. Your btw-id, the number starting with NL.
4. Your KvK number, if you're registered with the Chamber of Commerce.
5. The invoice date: the day you issue it.
6. An invoice number that follows on from the last one. You may run several series, but each number appears only once.
7. The goods supplied: type and quantity.
8. The services provided and their scope.
9. The date of supply: when you delivered the goods or service, or the date of an advance payment.
10. The amount excluding VAT, per rate, with the unit price where relevant.
11. The VAT rate you apply.
12. The VAT amount.

A logo, a signature or a due date isn't required. Do add your IBAN and payment terms, or you'll wait longer to get paid. Invoices of €100 or less including VAT have lighter requirements.

Btw-id vs omzetbelastingnummer

When you registered, the Belastingdienst gave you two numbers, and people mix them up all the time:

The btw-id never contains your citizen service number (BSN). You'll find both in Mijn Belastingdienst Zakelijk, under Omzetbelasting.

VAT rates: 21%, 9% and 0%

• 21% is the standard rate, for everything that isn't exempt and doesn't qualify for 9% or 0%. Most freelance services (design, development, consulting, marketing, translation) fall here.
• 9% covers a limited list of goods and services, food for example. Check the Belastingdienst list if you're unsure.
• 0% mostly applies to goods shipped abroad.

Some activities are exempt from VAT altogether, such as certain healthcare and education. Then no VAT goes on the invoice, which is not the same as the 0% rate.

The small business scheme (KOR)

Under the kleineondernemersregeling (KOR) you don't charge VAT and don't file VAT returns. It's open to businesses established in the Netherlands with turnover of no more than €20,000 per calendar year, in both the current and the previous year.

For your invoices, that means:

• You don't have to issue invoices, but you may.
• No VAT rate or VAT amount appears. The KvK suggests this wording: "Factuur vrijgesteld van OB o.g.v. artikel 25 Wet OB" (invoice exempt from VAT under article 25 of the VAT Act).
• According to the KvK, the formal invoice requirements don't apply to you. A tidy invoice with a number, date and description still saves you questions from clients.

If you go over €20,000 during the year, the exemption ends from the supply that takes you over the limit, and you charge VAT from that invoice on. Since 2025 there's no minimum participation period. If you leave voluntarily, you can't rejoin for the rest of that year and the following year.

Clients abroad: reverse charge

Business client in another EU country. For a service to a company in, say, Belgium or Germany, you usually charge no Dutch VAT. The invoice must show:

• the words "btw verlegd" (VAT reverse-charged);
• your client's VAT identification number, with country code.

Check that number in VIES, the European Commission's validation tool, before invoicing. Besides your VAT return you'll usually file an ICP return (opgaaf ICP, the EC sales list).

Client outside the EU. For services to a business outside the EU you generally put no VAT on the invoice, and you don't report the service on your Dutch VAT return. If in doubt, check whether you need to file in the client's country. Our guide to invoicing international clients also covers currencies and payment methods.

Sample invoice

Sanne de Vries runs a graphic design business from Utrecht. She delivers a logo and a brand guidelines book to Bureau Noord B.V. in Amsterdam.

Invoice 2026-047 Invoice date: 30-10-2026 · Date of supply: 28-10-2026 · Due: 29-11-2026

From: Studio De Vries, Oudegracht 120, 3511 AZ Utrecht · KvK 12345678 · btw-id NL001234567B01 To: Bureau Noord B.V., Keizersgracht 300, 1016 EZ Amsterdam

Dutch invoices write dates as dd-mm-yyyy and amounts as € 2.746,70, so a Dutch-language invoice would show the same total that way.

If Sanne used the KOR, the VAT line would go, the total would be €2,270.00, and the footer would read "Factuur vrijgesteld van OB o.g.v. artikel 25 Wet OB". If the client were in Antwerp, the total would also be €2,270.00, with "btw verlegd" and the client's Belgian VAT number.

Payment terms: what the law says

• Nothing agreed? The payment term between businesses is 30 days.
• Maximum: businesses may agree up to 60 days.
• Large clients: a large company must pay SMEs and self-employed suppliers within 30 days.

If a business client pays late, you may charge statutory commercial interest and collection costs of at least €40. A polite reminder usually works first: try our late payment email templates.

How long to keep invoices

You must keep your records for 7 years, invoices included: the ones you send and the ones you receive. Records about real estate must be kept for 10 years. Keep the PDF you actually sent, not just an editable file.

E-invoicing: what applies today

There's currently no obligation to send e-invoices between businesses within the Netherlands: a PDF by email is fine. Europe is moving, though. According to the European Commission, digital reporting for cross-border business-to-business supplies, based on e-invoices, applies from 1 July 2030. Germany and France have already started. Our overview of EU e-invoicing requirements sets out what applies in each country.

Invoice faster

Your first invoice is quick to make in Word or Excel. With ten clients a month it becomes a chore: retyping addresses, looking up the last number, tracking who hasn't paid.

FAQ

Does my KvK number have to be on the invoice?

Yes, if you're registered with the KvK. As a freelancer with an eenmanszaak, you almost always are.

Can I restart my invoice numbers each year?

Yes, as long as each number appears only once. Putting the year in the number (2026-001) takes care of that.

I use the KOR. Do I still have to send invoices?

No, it isn't mandatory. Business clients will usually ask for one for their books. Leave VAT off and add the exemption note.

Do I charge VAT to a client in Germany?

If it's a business with a valid VAT number, usually not: write "btw verlegd" and the client's VAT number on the invoice, and file an ICP return.

How do I correct an invoice I've already sent?

Don't edit the invoice you sent. Issue a credit note that refers to the original number, then a new invoice with a new number if needed.

Updated 30 October 2026. Sources: Belastingdienst (invoice requirements, VAT rates, KOR, record keeping), KvK (using the KOR), Ondernemersplein (VAT identification number, VAT on services abroad, payment terms and collection costs), European Commission (VAT in the Digital Age). This article is not tax advice.