Invoice Template for the Netherlands: Dutch VAT Requirements + Free Template
Doing business in the Netherlands means following Belastingdienst (Dutch tax authority) invoicing rules β and they are more specific than most freelancers expect. From BTW-nummers to KvK registration, iDEAL payment preferences, and the KOR small business exemption, here is everything you need to invoice correctly in the Netherlands, with a free template that handles all Dutch-specific fields automatically.
Dutch Invoice Requirements (Belastingdienst Rules)
The Belastingdienst publishes specific requirements for what must appear on every Dutch invoice. Missing a required field can result in your client being unable to reclaim input BTW β which will cause them to reject the invoice and ask for a corrected version.
Required fields on a Dutch invoice:
- Your business name and address β exactly as registered with the KvK.
- KvK-nummer (Chamber of Commerce number) β required if you are registered with the Kamer van Koophandel, which includes all eenmanszaken, VOFs, and BVs.
- BTW-nummer (VAT identification number) β required if you are VAT registered. Format: NL123456789B01. Not required if you use the KOR exemption.
- Client's name and address β full legal name and address of the recipient.
- Client's BTW-nummer β required for B2B invoices where the reverse charge (btw verlegd) applies.
- Unique sequential invoice number β must be unique and issued in sequential order.
- Invoice date β the date the invoice is issued.
- Description of goods or services β sufficient detail to identify what was supplied.
- Correct BTW rate applied β 0%, 9%, or 21%. Each rate must be shown separately if multiple rates apply.
- Net amount (excl. BTW), BTW amount, and gross total (incl. BTW) β all three must be shown.
- "Vrijgesteld van BTW" β if you are exempt (KOR or other exemption), state this clearly instead of a BTW amount.
- IBAN bank account number β required for payment. Dutch clients expect to pay by bank transfer or iDEAL.
BTW Rates in the Netherlands
Unlike countries with a single VAT rate, the Netherlands has three active BTW rates and several exemption categories. Applying the wrong rate is a common and costly mistake.
| Rate | Applies to | Examples |
|---|---|---|
| 21% | Standard rate β most goods and services | Design, development, consulting, advertising |
| 9% | Reduced rate β essential goods and services | Food, medicines, books, accommodation, repair services |
| 0% | Exports and specific exemptions | Goods exported outside EU, intra-EU supplies to VAT-registered businesses |
| Exempt | Outside the BTW system | Healthcare, education, financial services, KOR participants |
π KOR β Kleineondernemersregeling
If your annual turnover is below β¬20,000, you can register for the KOR exemption. You do not charge BTW, do not file BTW returns, and cannot reclaim input BTW. Your invoices must state "Vrijgesteld van BTW β KOR". This simplifies bookkeeping but limits your ability to reclaim BTW on business expenses.
iDEAL Payment on Dutch Invoices
iDEAL is the dominant online payment method in the Netherlands, used by over 90% of Dutch internet users. Unlike credit cards or PayPal, iDEAL connects directly to the buyer's bank account for instant, confirmed transfers.
Why Dutch clients prefer iDEAL:
- Instant confirmation β no waiting for a transfer to clear
- No card fees β lower transaction costs for both parties
- Familiar and trusted β built into all major Dutch banking apps
- Irreversible β unlike credit card chargebacks, iDEAL payments cannot be reversed
How to include an iDEAL payment link on your invoice:
- Set up a Mollie, Stripe, or similar payments account (all support iDEAL)
- Generate a payment link for the specific invoice amount
- Include the link prominently on your invoice PDF and in your reminder emails
Chaser tip: Chaser automatically includes an iDEAL payment link in every reminder email for Dutch clients, connected to your Stripe or Mollie account. Clients click one button and pay β no manual bank transfer required.
International Invoices From/To Netherlands
If you are based in the Netherlands and invoice clients in other countries (or if you are international and invoicing Dutch clients), the BTW treatment changes significantly.
πͺπΊ EU B2B β Reverse Charge (BTW verlegd)
When you invoice a VAT-registered business in another EU country, you apply the reverse charge mechanism. You do not add BTW β instead, write "BTW verlegd" and include the client's EU VAT number. The client self-reports the BTW in their own country. Your invoice: 0% BTW, net amount only.
π Non-EU clients β Zero-rated export
Invoices to non-EU clients (US, UK post-Brexit, etc.) are generally zero-rated (0% BTW) for services, provided the client is not a private consumer. Write "BTW 0% β export" and keep evidence that the client is outside the EU.
π EU B2C β Normal BTW rate applies
If you are supplying services to EU consumers (not businesses), standard BTW rules apply β you charge the Dutch rate (21% or 9%) unless the B2C OSS (One Stop Shop) threshold triggers country-specific rates. This primarily affects digital services.
Free Dutch Invoice Template
Our free invoice template includes all Dutch-specific fields out of the box. No more manually checking whether you have included your KvK number or applying the correct BTW rate.
Dutch-specific fields included:
Stop chasing invoices manually
Chaser automates your entire follow-up sequence, with iDEAL payment links for Dutch clients. Free for 3 invoices.
Start for free βFrequently Asked Questions
Is a KvK number required on Dutch invoices?
Yes. If your business is registered with the Dutch Chamber of Commerce, your KvK number must appear on all invoices. This applies to eenmanszaken, VOFs, and BVs alike. Freelancers registered as a eenmanszaak must include both their KvK number and BTW number if VAT-registered.
What BTW rate should I charge in the Netherlands?
The standard rate is 21%, which applies to most goods and services. A reduced rate of 9% applies to food, books, medicines, and some services. A 0% rate applies to exports. If you participate in the KOR and your turnover is below β¬20,000 per year, you may be exempt from charging BTW entirely.
What is the KOR and does it affect my invoices?
The KOR (Kleineondernemersregeling) is a Dutch small business exemption for entrepreneurs with annual turnover below β¬20,000. If you opt in, you do not charge BTW and your invoices must state "Vrijgesteld van BTW β KOR". The trade-off is that you also cannot reclaim input BTW on your expenses.
Do I need to include iDEAL payment details on Dutch invoices?
It is not legally required, but strongly recommended. iDEAL is the dominant payment method in the Netherlands and dramatically improves payment speed. Including a payment link (via Mollie or Stripe) in your invoice and reminders reduces the friction to pay to a single click.
How do reverse charge invoices work for EU clients in the Netherlands?
When invoicing a VAT-registered business in another EU country, you apply the reverse charge mechanism (BTW verlegd). You do not charge BTW. Instead, write "BTW verlegd" and include the client's EU VAT number. The client self-accounts for the BTW in their own country.