5 years after the payment deadline if you sell services and travels to consumers.2 years after the term of payment has expired if you sell products to consumers.5 years after the prescribed payment term has expired.The client often does not have to pay anymore. If you do not send an invoice in time, it may pass the limitation period. entrepreneur who has agreed that the customer provides an invoice (for instance at auctions).entrepreneur who supplies exempt goods (unless you are partially exempt, in which case you do have to meet invoice requirements for those goods that do require an invoice).entrepreneur in the taxi and public transport branch.You do not need to meet invoice requirements if you are an: You sell a new or nearly new vehicle to a customer in a different EU country.Įxemptions to meeting invoice requirements.You are a wholesaler in food, tobacco products, dental raw materials, or equipment and at least 80% of your customers are entrepreneurs.If you supply services or goods to private individuals (in Dutch), you do not need to provide an invoice, unless: Rules on sending invoices to private individuals services in an EU county, while the VAT regarding that service has been reverse-charged to the person receiving the service.goods or services to another EU country (intracommunity deliveries).Keep in mind that you are not allowed to send simplified invoices if you supply: in the case of a rectified invoice: a reference to the initial invoice.In that case invoices only need to contain the following details: If your invoice's total amount does not exceed €100 (VAT included), or if it is an invoice to rectify a previously send one, the requirements are less strict (in Dutch). Your customer must pay the invoice within the payment term. For example, if you sold something in April, you have to send the invoice no later than 15 May. Invoices must be sent by the 15th day of the month following the month in which you supplied the service or product. It is up to you to decide how the invoice is formatted (the design and/or layout), as long as you include the required information. If you provide goods or services to another EU country, you must also indicate your customer’s VAT identification number. This is particularly important for VAT purposes: if your invoices do not meet the requirements, your buyer will not be entitled to a VAT deduction. You have to rectify invoices that do not fulfil these requirements. your Dutch Business Register number ( KVK-nummer) if you have one.An invoice must state a number of details: If you run a business based in the Netherlands, your invoice has to meet legal requirements. private individuals, but only in a few specific cases (in Dutch) see paragraph 'rules on sending invoices to private individuals'.legal entities who are not entrepreneurs (for example, associations and foundations).You must send an invoice if you supply goods and services to:
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