Skip to main content

 

 

Coupa Success Portal

Netherlands

Introduction

The Dutch VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

When setting up your remit-to-address, your VAT ID must be in the following format: NL999999999 B 01

All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to EUR.

See Providing Amounts in Local Currency for more info.

Invoice content requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory The full name of the supplier
Supplier Address Mandatory The address of the supplier
Supplier VAT ID Mandatory The VAT ID-number of the supplier
Supplier Fiscal Rep. Name Conditional The supplier's tax representative's name
Supplier Fiscal Rep. Address Conditional The supplier's tax representative's Address
Supplier Fiscal Rep. VAT ID Conditional The supplier's tax representative's VAT ID
Supplier Co. Reg. Num. Mandatory The supplier's Company Registration Number (or number of registration for a branch)
Buyer Name Mandatory The full name of the buyer
Buyer Address Mandatory The address of the buyer
Buyer VAT ID Conditional The VAT ID-number of the buyer
Invoice Date Mandatory The date of issue of the invoice
Date of Supply Conditional The date of the supply of the goods/services
Invoice Number Mandatory The number under which the invoice is mentioned in the sales journal of the supplier.
Tax law reference Conditional  
Currency Mandatory  
Tax amount in local currency Conditional  
Original Invoice Number Conditional  
Net Total Mandatory Amount payable (VAT excluded)
Gross Total Mandatory  
Tax summary Mandatory  
Quantity Mandatory The quantity of the goods supplied or the extent and nature of the services rendered.
Description Mandatory The description/nature of the goods or services
Taxable Amount Mandatory Mandatory per VAT rate or exemption (expressed in Euros)
VAT Rate Conditional Applicable VAT rate (per good/service)
VAT Amount Conditional VAT Payable
Unit Price Mandatory Exclusive of VAT
Discount Amount Conditional  
Discount terms Conditional  
Reference in case of exemption Conditional  
Reference to the reverse charge mechanism Conditional The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
Reference in case of export Conditional  
Margin scheme reference Conditional  
Cash Accounting Scheme Conditional The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.

Extrinsic fields

There are no mandatory extrinsics, but they should be included when required by your specific invoicing scenarios (for example, if the Margin Scheme Reference or Cash Accounting Scheme requirements apply to your business). See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference
  • Was this article helpful?