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VAT

Invoice requirements

A Dutch invoice must meet statutory requirements for the recipient to be able to reclaim VAT. Mandatory elements include: date, unique invoice number, name and address of both parties, VAT number, description of goods or services, amount excluding VAT, VAT rate, VAT amount and total. A missing element may cause the Tax Authority to disallow the buyer’s VAT deduction.

Associated article(s):
Invoicing in the Netherlands, EU and outside the EU: VAT explained
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