Dutch Invoice Template + BTW Calculator (2026)

What is a Dutch Invoice (Factuur)?

A factuur is the formal invoice document required by Dutch tax law for any business transaction. Whether you're a ZZP (zelfstandige zonder personeel — freelancer without employees), eenmanszaak (sole proprietor), or larger business, every invoice you send must comply with Belastingdienst (Dutch tax authority) rules.

Failing to include required fields like KVK number or BTW-ID can mean your client cannot deduct the BTW, which leads to disputes and delayed payments.

Understanding BTW (Dutch VAT)

BTW stands for Belasting Toegevoegde Waarde — Value Added Tax. The Netherlands has three BTW rates:

Some services are BTW-exempt (vrijgesteld) rather than zero-rated: financial services, medical care, education, and certain cultural services. These don't appear on the invoice as BTW at all.

Step-by-Step: How to Create a Dutch Invoice

Step 1 — Add your business identification

At the top of the invoice, include:

• Your business name (exactly as registered with KVK)
• Full business address
• KVK number (Chamber of Commerce, 8 digits)
• BTW-ID (BTW identification number, format NL000000000B00)
• Bank account (IBAN) for payment

Step 2 — Add client details

• Client business name (or full name if individual)
• Client billing address
• If client is VAT-registered in EU: their BTW-ID (required for 0% intra-community)

Step 3 — Invoice metadata

• Invoice number — sequential, never reuse (e.g., 2026-001, 2026-002)
• Invoice date — date of issue
• Due date — typically 14 or 30 days from issue

Step 4 — Itemize services and apply BTW

List each service or product with description, quantity, unit price, and total. Then calculate BTW:

Show the subtotal, BTW amount, and total separately on the invoice. This is legally required.

Real Examples

Dutch Invoice Compliance Checklist

BTW Reverse Charge (BTW Verlegd)

When you supply services to a VAT-registered business in another EU country, you typically don't charge Dutch BTW. Instead, the client accounts for VAT in their own country under the reverse charge mechanism. The invoice must include:

• 0% BTW
• The note "BTW verlegd" or "Reverse charge"
• Both your BTW-ID and the client's BTW-ID

For B2C sales to EU consumers, use the OSS (One-Stop Shop) scheme if you exceed €10,000 in cross-border sales annually.

How to Calculate BTW in Reverse (Total Includes BTW)

If a price already includes BTW and you need to extract the pre-BTW amount:

Common Mistakes Dutch Freelancers Make

• Missing BTW-ID — Even one missing invoice can cause client refusal to pay until corrected.
• Wrong rate — Applying 21% to books or food (should be 9%) creates Belastingdienst headaches.
• Skipping invoice numbers — Sequential numbering is required; you can't have "2026-001" then "2026-005".
• Forgetting reverse charge note — For EU B2B sales, you MUST write "BTW verlegd" on the invoice.
• Storing fewer than 7 years — Belastingdienst requires invoices kept for at least 7 years.

ZZP, Eenmanszaak, BV — Which Are You?

The invoicing requirements are the same regardless of structure, but here's a quick guide:

• ZZP (zelfstandige zonder personeel) — freelancer / sole trader without employees. Register at KVK. Most common for consultants, designers, developers.
• Eenmanszaak — sole proprietorship. Legally same as the owner. Personal liability for debts.
• BV (besloten vennootschap) — limited company. Separate legal entity. Required for businesses with significant revenue or multiple shareholders.

All three need a KVK number and (if VAT-registered) a BTW-ID on every invoice.

Frequently Asked Questions