If you purchase goods or services in the Netherlands then you will receive an invoice from your supplier. This invoice must satisfy a number of requirements. Every invoice you receive must include the following data:
- the name and address of the supplier
- the VAT identification number of the supplier
- your name and address
- the invoice number
- the invoice date
- the date on which the goods or services were supplied
- the quantity and type of goods supplied
- the nature and type of services supplied
Invoices must also include the following data for every VAT tariff or exemption:
- the price per piece or unit, excluding VAT
- any reductions that are not included in the price
- the VAT tariff that has been applied
- the cost (the price excluding VAT)
- in case of advance payment: the date of payment, if this is different from the invoice date
- the amount of VAT
In some cases your VAT identification number must also be included on the invoice. This is the case for export of goods to other EU countries and for certain services involved thereby, such as transport services. Your VAT identification number must also be included on the invoice in cases of reverse-charging.
Furthermore it must be apparent from the invoice whether a special VAT regulation applies. Further information about these regulations can be found on the website for Dutch entrepreneurs under:
Different or supplementary requirements apply to invoices in the following situations.
Have you purchased fuel for your vehicle? Your name and address might not be included on the receipt. The condition applies to VAT deduction that it must be possible to trace your name and address as client through the method of payment used. This is the case if, for example, you pay by bank card, credit card or fuel card.
Public transport and taxis
Do you use public transport or taxis? An invoice does not need to be issued for such services.
Food and drink in catering establishments
Do you purchase food and drink for consumption in catering establishments? The VAT charged over these costs is not deductible. Therefore an invoice does not need to be issued in such cases.
Invoices relating to agriculture
Do you purchase goods or services from an entrepreneur who makes use of the agricultural scheme? In such cases you will be issued with an invoice without VAT and you are permitted to deduct 5.4% of the invoice amount as input tax. However you will need to have an agricultural scheme declaration.
Your supplier must state on the invoice that he has applied the agricultural scheme and supply you with an agricultural scheme declaration. Further information about the agricultural scheme can be found by the information for Dutch entrepreneurs under Landbouwregeling (only available in Dutch).