Examples of compliant cXML invoices and credit notes for the Netherlands.
The Dutch VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
When setting up your remit-to-address , your VAT ID must be in the following format: NL999999999 B 01
All tax amounts must include the
attributes. The alternate currency must be set to
See Providing Amounts in Local Currency for more info.
Invoice content requirements
|Invoice Content Field
|The full name of the supplier
|The address of the supplier
|Supplier VAT ID
|The VAT ID-number of the supplier
|Supplier Fiscal Rep. Name
|The supplier's tax representative's name
|Supplier Fiscal Rep. Address
|The supplier's tax representative's Address
|Supplier Fiscal Rep. VAT ID
|The supplier's tax representative's VAT ID
|Supplier Co. Reg. Num.
|The supplier's Company Registration Number (or number of registration for a branch)
|The full name of the buyer
|The address of the buyer
|Buyer VAT ID
|The VAT ID-number of the buyer
|The date of issue of the invoice
|Date of Supply
|The date of the supply of the goods/services
|The number under which the invoice is mentioned in the sales journal of the supplier.
|Tax law reference
|Tax amount in local currency
|Original Invoice Number
|Amount payable (VAT excluded)
|The quantity of the goods supplied or the extent and nature of the services rendered.
|The description/nature of the goods or services
|Mandatory per VAT rate or exemption (expressed in Euros)
|Applicable VAT rate (per good/service)
|Exclusive of VAT
|Reference in case of exemption
|Reference to the reverse charge mechanism
|The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
|Reference in case of export
|Margin scheme reference
|Cash Accounting Scheme
|The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.
There are no mandatory extrinsics, but they should be included when required by your specific invoicing scenarios (for example, if the Margin Scheme Reference or Cash Accounting Scheme requirements apply to your business). See Adding Extrinsics to Your Invoice for more info.