Netherlands
Examples of compliant cXML invoices and credit notes for the Netherlands.
Introduction
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
alternateAmount
and
alternateCurrency
attributes. The alternate currency must be set to
EUR
.
See Providing Amounts in Local Currency for more info.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | The full name of the supplier |
| Supplier Address | Mandatory | The address of the supplier |
| Supplier VAT ID | Mandatory | The VAT ID-number of the supplier |
| Supplier Fiscal Rep. Name | Conditional | The supplier's tax representative's name |
| Supplier Fiscal Rep. Address | Conditional | The supplier's tax representative's Address |
| Supplier Fiscal Rep. VAT ID | Conditional | The supplier's tax representative's VAT ID |
| Supplier Co. Reg. Num. | Mandatory | The supplier's Company Registration Number (or number of registration for a branch) |
| Buyer Name | Mandatory | The full name of the buyer |
| Buyer Address | Mandatory | The address of the buyer |
| Buyer VAT ID | Conditional | The VAT ID-number of the buyer |
| Invoice Date | Mandatory | The date of issue of the invoice |
| Date of Supply | Conditional | The date of the supply of the goods/services |
| Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
| Tax law reference | Conditional | |
| Currency | Mandatory | |
| Tax amount in local currency | Conditional | |
| Original Invoice Number | Conditional | |
| Net Total | Mandatory | Amount payable (VAT excluded) |
| Gross Total | Mandatory | |
| Tax summary | Mandatory | |
| Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
| Description | Mandatory | The description/nature of the goods or services |
| Taxable Amount | Mandatory | Mandatory per VAT rate or exemption (expressed in Euros) |
| VAT Rate | Conditional | Applicable VAT rate (per good/service) |
| VAT Amount | Conditional | VAT Payable |
| Unit Price | Mandatory | Exclusive of VAT |
| Discount Amount | Conditional | |
| Discount terms | Conditional | |
| Reference in case of exemption | Conditional | |
| Reference to the reverse charge mechanism | Conditional | 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 | Conditional | |
| Margin scheme reference | Conditional | |
| Cash Accounting Scheme | Conditional | 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. |
Extrinsic fields
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.