Invoice requirements in Belgium and the Netherlands
An invoice is more than an order confirmation with a logo. The Dutch and Belgian tax authorities set out what it must contain. If it falls short, your customer may not be able to reclaim the VAT and you carry a risk in an audit. Here is the checklist.
The basics: what goes on every invoice
Both countries follow the EU VAT Directive, so the list is largely the same:
- the invoice date;
- a unique, sequential invoice number (one or more series, never reusing a number);
- your full name and address, and your customer's;
- your VAT number;
- what you supplied: description and quantity of goods, or the nature and extent of the service;
- the date of supply if it differs from the invoice date (or the date of a prepayment);
- the amount excluding VAT per rate, with unit prices and any discounts;
- the VAT rate and the VAT amount.
Extra in the Netherlands
- Your KvK (Chamber of Commerce) number if you are registered.
- Invoices of €100 or less including VAT may be simplified.
- Issue the invoice by the 15th day of the month after the supply, and keep invoices for 7 years.
Extra in Belgium
- Since 1 January 2026, an invoice to another Belgian VAT-registered business must be a structured e-invoice, in practice Peppol BIS 3.0 over the Peppol network. A PDF alone no longer counts. See e-invoicing in Belgium.
- Issue the invoice by the 15th day of the month after the month in which VAT became due.
- Keep invoices for 7 years (the extension to 10 years was reversed by the law of 18 December 2025).
Reverse charge or 0% VAT
If you do not charge VAT, the invoice has to say why. For an intra-Community supply of goods, add your customer's VAT number and a note such as “Intra-Community supply of goods, exempt under Article 138 of Council Directive 2006/112/EC”. For services: “VAT reverse charged”. See reverse charge to Belgian businesses. If you use a small business scheme, the invoice must say so too.
Credit notes
When you refund a customer you do not edit the original invoice. You issue a credit note with its own number that refers to the original invoice and carries the same details, with negative amounts.
What about consumers?
In most cases you are not required to send consumers an invoice in Belgium or the Netherlands. Many stores do anyway: customers ask for one, and it makes returns and warranty easier. A business customer is entitled to a full invoice.
What Shopify does not do
Shopify's order confirmation is not a complete invoice. Your own sequential invoice numbering, a business customer's VAT number, reverse charge wording, credit notes on refunds and a Peppol file are up to you, or to an app. See creating invoices in Shopify.
How PeppolKit handles it
PeppolKit turns every paid order into an invoice with all required details: sequential number, both VAT numbers, the right VAT treatment after a VIES check and the legal note for reverse charge. You get a PDF and a Peppol BIS 3.0 file, in English, Dutch or French. Refunds automatically produce a credit note.
Frequently asked questions
Is an invoice number required?
Yes. Every invoice needs a unique number from a sequential series. You may use several series, but a number can never be used twice.
Does my customer's VAT number have to be on the invoice?
Yes for reverse charge and intra-Community supplies. In Belgium a business customer's VAT number also belongs on an ordinary domestic invoice.
Can I send a PDF to a Belgian business?
If you are VAT-registered in Belgium, not as the only invoice: since 1 January 2026 it must be a structured e-invoice via Peppol. You may attach a PDF as well.
How long must I keep invoices?
7 years in both Belgium and the Netherlands; 10 years for sales reported through OSS.
Do I have to invoice consumers?
Usually not required, but common. Exception: distance sales to consumers in another EU country without OSS do require an invoice. Business customers are entitled to a full invoice.
Complete invoices, no manual work.
Install PeppolKit: every required detail on every invoice, as a PDF and a Peppol file.
Install in Shopify Start free with 10 invoices a month.An explanation for orientation, not tax advice. Rules depend on your situation; check with your accountant or your tax authority.