Invoice in English: mandatory details and VAT rules
Need to send an invoice to a foreign customer? Read which details are required, how VAT reverse charging works and find handy English terms for your invoice.
When do you send an English invoice?
An English invoice is an invoice you draw up in English for foreign customers. It is not legally required, but it is professional and prevents misunderstandings. The invoice must still meet the same legal requirements as a Dutch invoice: names and addresses of both parties, VAT identification numbers, invoice number, description, amounts and VAT information. When supplying services to EU entrepreneurs (B2B), VAT is reverse charged and you state "VAT reverse charged" on the invoice. When exporting outside the EU you invoice at 0% VAT. The Belastingdienst accepts invoices in Dutch, English, German and French. With Giroo you choose the language per customer and the correct VAT rules are applied automatically based on your customer's country.
Source: Belastingdienst — Additional invoice requirements for services
Mandatory details on an invoice
Every invoice — including in English — must meet the legal requirements of the Sales Tax Act. Below are the mandatory details with the English translation:
| Dutch | English |
|---|---|
| Factuurnummer | Invoice number |
| Factuurdatum | Invoice date |
| Naam en adres van je bedrijf | Company name and address |
| BTW-identificatienummer | VAT identification number |
| Naam en adres van de klant | Customer name and address |
| Omschrijving van de dienst/goederen | Description of services/goods |
| Hoeveelheid en eenheidsprijs | Quantity and unit price |
| Totaalbedrag exclusief BTW | Total amount excl. VAT |
| BTW-tarief en BTW-bedrag | VAT rate and VAT amount |
| Totaalbedrag inclusief BTW | Total amount incl. VAT |
| Betalingstermijn | Payment terms |
| KvK-nummer | Chamber of Commerce number |
VAT rules for foreign customers
Services to EU entrepreneurs (B2B)
If you supply services to an entrepreneur in another EU country, the general rule is that VAT is reverse charged to the recipient. You invoice without VAT and state on the invoice:
- Your VAT identification number and that of your customer
- The text: "VAT reverse charged" or "BTW verlegd"
Important: Always verify your customer's VAT number via the VIES system of the European Commission.
Goods to EU entrepreneurs (intra-Community supply)
When supplying goods to an EU entrepreneur with a valid VAT number you invoice at 0% VAT. State on the invoice:
- Both VAT identification numbers
- "Intra-Community supply — 0% VAT"
Services to private individuals in the EU
For services to private individuals in other EU countries, Dutch VAT generally applies. You invoice normally with 21% or 9% VAT.
Customers outside the EU
For the export of goods or services to customers outside the EU you invoice at 0% VAT. State: "Export — 0% VAT".
Handy English terms for your invoice
| Dutch | English |
|---|---|
| Factuur | Invoice |
| Offerte | Quotation / Quote |
| Creditfactuur | Credit note |
| Vervaldatum | Due date |
| Betalingsvoorwaarden | Payment terms |
| Omschrijving | Description |
| Aantal | Quantity |
| Eenheidsprijs | Unit price |
| Subtotaal | Subtotal |
| BTW | VAT (Value Added Tax) |
| Korting | Discount |
| Netto bedrag | Net amount |
| Bruto bedrag | Gross amount |
| Openstaand bedrag | Outstanding amount / Balance due |
| BTW verlegd | VAT reverse charged |
| Intracommunautaire levering | Intra-Community supply |
| Bankgegevens | Bank details |
| IBAN | IBAN |
| Betalingsreferentie | Payment reference |
Frequently asked questions
Does my invoice have to be in English?
No, that is not required. But it is professional and practical for foreign customers. The Belastingdienst accepts invoices in Dutch, English, German and French.
Do I need to include my KvK number on an English invoice?
Yes. Your KvK number (Chamber of Commerce number) must appear on every invoice, regardless of the language.
Which currency may I use?
You may invoice in any currency. However, the VAT amount must always be converted to euros in your records at the exchange rate on the invoice date.
English invoices with Giroo
With Giroo you easily create invoices in your own house style — including in English. Choose the language per customer, set your default payment terms and Giroo automatically fills in the correct VAT rules based on your customer's country. View the invoicing module.