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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 your company and your client (basically in international situations);
  • full name and address of your company and your client;
  • 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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Comments (7)
Comment by Brijesh on Tue, Sep 22nd, 2015 at 9:23 AM
As well as EU Transactions are involved, the Incoterms & shipping movement must be mentioned on invoice because these both informations are very big player into deciding the Exemption Category. Actually i was needed to know that additional return may file maximum how manty times and under what condions, it must be clarified in details.
Comment by al on Fri, Oct 21st, 2016 at 4:31 PM
Hi Expatax! Im seriously considering to get your services. Im a registered freelancer and i have only been in business for 4 months now. I have two questions regarding invoicing and VAT: -How much VAT (%) shall I pay as a starter? Is it still 21% and later on the year I can get a starter deduction from all my profits? -How much VAT shall i charge for the clients outside The Netherlands but inside EU, and how much for the clients outside the EU? I would highly appreciate any advice, Thanks very Much
Comment by Arjan Enneman on Fri, Oct 28th, 2016 at 12:15 PM
VAT rate depends on the product you sell or the service you provide. It is not related to the time you have been active as a business. So for starters there are no deductions with respect to VAT. There are only additional deductions for starters with respect to income tax. The applicable VAT rate on invoices to clients outside the Netherlands depends on the type of client (business or individual) and the service provided. Roughly said, if your client is a business then you don‘t charge Dutch VAT. But there are exemptions. It is too extensive to explain in the comments. We may publish an article or webpage about this topic.
Comment by Seema on Fri, Mar 3rd, 2017 at 1:55 PM
Hi Expatax, I am starting a small business from home. I accept cards for payment (through iZettle). My usual transactions will be usually below EUR 10 each time, typically as it would happen in a cafe. Since it is not possible to issue invoice to each customer for such small amount, can the card payment receipt be used as invoice for VAT purposes? Also, in case a person pays by cash (say EUR 5) then I will not have any receipt. What could be done at that time? Above what amount is it necessary to issue an invoice with all the details like company name, client address etc? Many thanks!
Comment by Arjan Enneman on Tue, Apr 4th, 2017 at 12:48 PM
If your client is not a business then you can indeed use the card payment receipt or keep a cash book for the cash payments (including VAT). You then don‘t have to issue an invoice.
Comment by NEHA on Thu, Jul 6th, 2017 at 8:06 AM
I am the Transporter under GTA, Kindly let me know the information to be mention on Invoice to give to our clients.
Comment by Arjan Enneman on Thu, Jul 6th, 2017 at 1:25 PM
The items which are summed up in the answer above are the legal required items which must be mentioned on the invoice. Any other information which you want to mention on the invoice is up to you, like transport conditions and reference to your terms and conditions.
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