You landed your first Dutch client as a freelancer, congratulations. Now you have to send a factuur (invoice), and here is the catch nobody mentions: a Dutch invoice is a legal document with required fields. Leave one out and it can be invalid, which means delayed payment and an annoyed accountant. Here is exactly what goes on it.
The required fields
This is the heart of it. As the official KVK guide to making an invoice lays out, and as ZZP invoicing checklists confirm, a valid Dutch factuur must include:
| Dutch | English |
|---|---|
| btw-identificatienummer | your VAT ID |
| KVK-nummer | your Chamber of Commerce number |
| factuurdatum | invoice date |
| factuurnummer | a unique invoice number |
| omschrijving | clear description of goods/service |
| btw-tarief | VAT rate (0%, 9% or 21%) |
| btw-bedrag | VAT amount |
Plus, per the Belastingdienst’s own list of invoice requirements: both parties’ name and address, the date the goods or service were delivered (leverdatum) if it differs from the invoice date, the quantity, the amount excluding VAT per rate, and the total including VAT. Invoice numbers must run in sequence without gaps. Your IBAN is not a legal requirement but leaving it off guarantees a delay. Miss a required field and the client’s accountant can reject the invoice, so treat this as a checklist, not a suggestion.
The BTW line
The BTW (VAT) part trips up beginners. You apply the rate that matches what you sell, 21% (standard), 9% (reduced, e.g. some food, books), or 0%, and show both the rate and the amount separately. This is the invoicing end of the wider VAT world in doing your BTW return. If you use the KOR small-business scheme (from the KVK and ZZP setup), you do not charge BTW, but you must still show your btw-id and note the invoice is “vrijgesteld van btw op grond van de KOR” (exempt under the KOR).
Clients abroad: btw verlegd
Invoicing a business client in another EU country changes the VAT line. You charge no Dutch VAT, state both VAT numbers, and add the phrase btw verlegd (VAT reverse-charged), so the client accounts for the VAT in their own country; you then report the sale in your quarterly return and in the ICP declaration. A private customer abroad is different again, and a client outside the EU usually gets an invoice without VAT at all. The BTW return guide covers where each of these lands on the form; when in doubt, the Belastingdienst’s business line and a bookkeeper are cheaper than a corrected return.
The payment term
State a betalingstermijn (payment term) clearly. As ZZP invoicing guides note, the legal default is 30 days, with a maximum of 60 days for business clients; many freelancers use 14 to 30. Put it on the invoice so the client knows the deadline:
- “Betaling binnen 14 dagen.” (Payment within 14 days.)
- “Gelieve te betalen voor [datum].” (Please pay before [date].)
If they pay late, you can send a herinnering (reminder) and, eventually, charge statutory interest. On top of the interest you may charge a standard collection fee of 40 euros, without having to prove any costs.
The vocabulary
| Dutch | English |
|---|---|
| factuur | invoice |
| factureren | to invoice |
| betalingstermijn | payment term |
| herinnering | payment reminder |
| aanmaning | formal demand (after reminders) |
| incasso | debt collection |
Where it connects
Invoicing presumes you are registered, which is KVK and ZZP vocabulary, and paid into a business account. What you then owe the tax office is settled with the betalingskenmerk.
The bottom line
A Dutch factuur is a legal document: it must carry your btw-id and KVK-nummer, an invoice date and unique factuurnummer, a clear omschrijving, and the btw-tarief and btw-bedrag, with a stated betalingstermijn (30 days default, 60 max for business). Under the KOR you skip the VAT charge but still show your VAT ID and the exemption note. Learn the required fields, use them every time, and your first invoice gets paid instead of bounced.
Frequently asked questions
What must a Dutch invoice (factuur) legally include?
The legally required elements include: your btw-identificatienummer (VAT ID) and KVK number, a factuurdatum (invoice date) and a unique factuurnummer, your and the client’s name and address, a clear description of the product or service, the BTW rate applied (0%, 9% or 21%) and the BTW amount, and the total. Missing required fields can make the invoice invalid, so use a checklist.
What is the payment term on a Dutch invoice?
Thirty days by default. Business clients may agree up to sixty days in the contract, and large companies buying from small suppliers may not go beyond thirty. State the term on the invoice (‘betaling binnen 30 dagen’) so the client knows when payment is due. After it passes you may send a reminder (herinnering), then a formal demand, and charge statutory commercial interest.
How do I invoice if I use the KOR (no VAT)?
Even under the small-business scheme (KOR), where you do not charge BTW, you must still put your btw-identificatienummer on the invoice and clearly note that the VAT is exempt under the KOR (vrijgesteld van btw op grond van de KOR). You simply leave off the BTW amount and rate as charged, but the exemption statement and your VAT ID still belong on the document.
What must be on a Dutch invoice?
Your name and address and the client’s, your btw-identificatienummer and KvK number, the invoice date and a sequential invoice number, the delivery date if different, a clear description and quantity, the amount excluding VAT per rate, the VAT rate (21%, 9% or 0%) and amount, and the total. Under the KOR you show your VAT ID and state the exemption instead of charging VAT; for an EU business client you write ‘btw verlegd’ and both VAT numbers.
