Mandatory details on an invoice: checklist 2026
An invoice must meet legal requirements. Which details are mandatory? What if you make a mistake? Complete overview with checklist for 2026.
Which details are required on an invoice?
On an invoice in the Netherlands the following details are legally required: name and address of both seller and buyer, KvK (Chamber of Commerce) number and VAT identification number of the seller, a unique sequential invoice number, the invoice date, a clear description of the goods or services supplied, the unit price excluding VAT, the applicable VAT rate (21%, 9% or 0%) and the VAT amount. The Belastingdienst checks for these — if your invoice does not meet these requirements, your customer may not be able to deduct the VAT and you risk a fine yourself. With accounting software like Giroo, your company details, VAT number and KvK number are automatically filled in and invoice numbering is always sequential. Sending invoices abroad? Also read our article on invoices in English.
Checklist: what must be on your invoice
1. Seller details
- Full name and address
- KvK number (Chamber of Commerce number)
- VAT identification number (format: NL000000000B01)
2. Buyer details
- Full name and address
- For intra-Community supply: VAT identification number of the buyer
3. Invoice number
- A unique, sequential number
- May contain letters (e.g. F2026-001)
4. Invoice date
- The date on which the invoice was issued
5. Description
- A clear description of the goods or services supplied
- Quantity and nature of the goods, or the extent of the services
6. Price information
- Unit price excluding VAT
- Any discounts not included in the unit price
- Total amount excluding VAT
7. VAT information
- The applicable VAT rate (21%, 9% or 0%)
- The VAT amount
- For exemption or reverse charge: the reason (e.g. "VAT reverse charged" or "KOR applied")
Common mistakes
- Missing VAT number — essential for VAT deduction
- Non-sequential numbering — the Belastingdienst checks for this
- Too vague a description — "work performed" is not sufficient
- Wrong VAT rate — check that you are applying the correct rate
- Credit note not properly processed — always refer to the original invoice
Error on an invoice?
Send a credit note for the original amount and create a new invoice. Also adjust your bookkeeping.
Invoices in Giroo
With Giroo you create invoices that automatically meet all legal requirements. Your company details, VAT number and KvK number are automatically filled in. Invoice numbering is sequential and you can format your invoices in your own house style.
Does your customer not pay on time? Read our tips on sending payment reminders. And prepare for electronic invoicing (e-invoicing) which will soon become mandatory.