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Which information should be mentioned on an invoice to my client?

The following statements are required for VAT purposes on invoices:

  • date of issue;
  • a specific number;
  • where necessary, the VAT identification number of the taxable person and his customer;
  • full name and address of the taxable person and his customer;
  • description of the goods or services;
  • quantity of goods supplied or, if necessary, of services rendered;
  • date of supply of goods or rendering of services;
  • place of supply of goods or rendering of services;
  • taxable amount per rate;
  • VAT rate;
  • VAT amount payable;
  • total amount payable;
  • where an exemption is involved, reference to the provision which justifies the exemption;
  • registration number of the Chamber of Commerce (KvK);

and in exceptional cases:

  • where the supply of new means of transport is involved, the particulars specified in Article 28a(2);
  • where the margin scheme is applied, reference to Article 26 or 26a;
  • where the provisions of Article 28c(E)(3) are applied, an explicit reference to that provision as well as the identification number for value added tax purposes under which the taxable person has carried out the intra-Community acquisition and the subsequent supply of goods and the number by which the person to whom this supply is made is identified for value added tax purposes.
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