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All rights reserved.",{},"/en/settings",{"description":721},"en/settings","k0sRAJiWw4YE6cIvGgV5ziysPvSa4phBuJvXPrSVvSA",{"id":897,"title":253,"auth":21,"body":898,"canonical":21,"description":1196,"extension":730,"icon":21,"image":21,"keywords":1197,"last_reviewed":1205,"last_updated":1206,"layout":1207,"listed":327,"meta":1208,"nav_column":21,"nav_tab":21,"navigation":327,"no_index":34,"path":254,"redirect":21,"schema_type":1210,"search_boost":21,"seo":1211,"seo_description":21,"seo_title":21,"show_chat":327,"stem":255,"translationKey":1212,"__hash__":1213},"knowledge/en/5.docs/2.knowledge/2.regulations/1.europe/40.netherlands/3.invoice-requirements.md",{"type":718,"value":899,"toc":1190},[900,905,909,914,917,1017,1020,1024,1027,1030,1038,1042,1045,1141,1146,1149,1160],[901,902,904],"h1",{"id":903},"legal-invoice-requirements-for-e-invoices","Legal invoice requirements for e-invoices",[906,907,908],"p",{},"Every invoice, whether paper, PDF or e-invoice, must comply with legal requirements. For e-invoices, the technical requirements of EN 16931 are added on top. This article covers both.",[910,911,913],"h2",{"id":912},"dutch-legal-requirements","Dutch legal requirements",[906,915,916],{},"The Dutch Tax Authority prescribes which data must appear on an invoice. These requirements apply regardless of the format:",[918,919,920,933],"table",{},[921,922,923],"thead",{},[924,925,926,930],"tr",{},[927,928,929],"th",{},"Data element",[927,931,932],{},"Explanation",[934,935,936,945,953,961,969,977,985,993,1001,1009],"tbody",{},[924,937,938,942],{},[939,940,941],"td",{},"Name and address of supplier",[939,943,944],{},"Full legal name; trade name is allowed if registered with the Chamber of Commerce",[924,946,947,950],{},[939,948,949],{},"Name and address of buyer",[939,951,952],{},"Full name and address of the recipient",[924,954,955,958],{},[939,956,957],{},"VAT identification number",[939,959,960],{},"Of the supplier, including country code \"NL\"",[924,962,963,966],{},[939,964,965],{},"Chamber of Commerce number",[939,967,968],{},"If registered with the Chamber of Commerce",[924,970,971,974],{},[939,972,973],{},"Invoice date",[939,975,976],{},"Date the invoice was issued",[924,978,979,982],{},[939,980,981],{},"Invoice number",[939,983,984],{},"Sequential, unique number",[924,986,987,990],{},[939,988,989],{},"Description",[939,991,992],{},"Type and quantity/scope of goods or services delivered",[924,994,995,998],{},[939,996,997],{},"Delivery or advance payment date",[939,999,1000],{},"When the delivery took place",[924,1002,1003,1006],{},[939,1004,1005],{},"Amount excluding VAT",[939,1007,1008],{},"Listed separately per VAT rate",[924,1010,1011,1014],{},[939,1012,1013],{},"VAT rate and VAT amount",[939,1015,1016],{},"With multiple rates: listed separately per rate",[906,1018,1019],{},"For invoices up to 100 euros (including VAT), simplified rules apply. For international deliveries, additional data may be required, such as the buyer's VAT number for intra-Community supplies.",[910,1021,1023],{"id":1022},"en-16931-the-european-semantic-model","EN 16931: the European semantic model",[906,1025,1026],{},"The European standard EN 16931 defines the semantic model for e-invoices. It describes which information elements an e-invoice must contain and how they relate to each other. The standard distinguishes mandatory, conditionally mandatory and optional elements.",[906,1028,1029],{},"The core of EN 16931 closely aligns with the Dutch legal requirements, but adds structure. Where the Tax Authority requires \"name and address of supplier\", EN 16931 specifies exactly in which separate fields (legal name, trade name, address lines, postal code, city, country) this information must be entered.",[906,1031,1032,1033,1037],{},"More about how EN 16931 relates to UBL, BIS Billing and NLCIUS can be found in ",[1034,1035,1036],"a",{"href":387},"From semantics to syntax",".",[910,1039,1041],{"id":1040},"vat-category-codes","VAT category codes",[906,1043,1044],{},"EN 16931 uses standardised codes for VAT categories (UNCL5305):",[918,1046,1047,1060],{},[921,1048,1049],{},[924,1050,1051,1054,1057],{},[927,1052,1053],{},"Code",[927,1055,1056],{},"Meaning",[927,1058,1059],{},"When to use",[934,1061,1062,1076,1089,1102,1115,1128],{},[924,1063,1064,1070,1073],{},[939,1065,1066],{},[1067,1068,1069],"strong",{},"S",[939,1071,1072],{},"Standard VAT rate",[939,1074,1075],{},"Regular domestic invoice",[924,1077,1078,1083,1086],{},[939,1079,1080],{},[1067,1081,1082],{},"K",[939,1084,1085],{},"Intra-Community supply",[939,1087,1088],{},"VAT reverse charged for goods within the EU",[924,1090,1091,1096,1099],{},[939,1092,1093],{},[1067,1094,1095],{},"AE",[939,1097,1098],{},"Domestic reverse charge",[939,1100,1101],{},"For example subcontracting in construction",[924,1103,1104,1109,1112],{},[939,1105,1106],{},[1067,1107,1108],{},"G",[939,1110,1111],{},"Export outside EU",[939,1113,1114],{},"0% rate for exports",[924,1116,1117,1122,1125],{},[939,1118,1119],{},[1067,1120,1121],{},"Z",[939,1123,1124],{},"Zero rate",[939,1126,1127],{},"0% VAT (not exempt)",[924,1129,1130,1135,1138],{},[939,1131,1132],{},[1067,1133,1134],{},"E",[939,1136,1137],{},"Exempt",[939,1139,1140],{},"VAT-exempt supplies",[906,1142,1143,1144,1037],{},"More about the difference between K and AE can be found in 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Schedule a meeting, ask a question, visit us in Woerden or send an invoice via Peppol.","contact",{"id":1931,"path":1932,"stem":1933,"title":857,"description":1934,"icon":1935,"image":21,"columns":21,"tabs":21,"nav_column":1929,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/6.about/8.schedule-a-meeting.md","/en/about/schedule-a-meeting","en/6.about/8.schedule-a-meeting","Book a free 30-minute intro to see how e-invoicing fits your organisation.","calendar-today",{"id":1937,"path":1938,"stem":1939,"title":1940,"description":1941,"icon":1942,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/6.about/free-tools.md","/en/about/free-tools","en/6.about/free-tools","Free tools","Use free eConnect tools to validate invoice files and start e-invoicing via Peppol right away.","gift",{"id":1944,"path":1945,"stem":1946,"title":841,"description":1947,"icon":1511,"image":21,"columns":1948,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":1889},"sections/en/6.about/index.md","/en/about","en/6.about/index","Customer stories, news and background information about eConnect. 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Monthly news about Peppol, e-invoicing, regulations and product updates delivered straight to your inbox.",{"id":1967,"path":1384,"stem":1968,"title":753,"description":1969,"icon":1970,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/ai-processing/index.md","en/ai-processing/index","AI processing by eConnect: automatic handling of incoming e-invoices, PDFs and scans with recognition, posting suggestions and order matching.","brain",{"id":1972,"path":1973,"stem":1974,"title":1975,"description":1976,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":1977},"sections/en/algemene-voorwaarden/index.md","/en/algemene-voorwaarden","en/algemene-voorwaarden/index","Terms and Conditions","Redirect from Dutch slug to English terms.","/en/terms-and-conditions",{"id":1979,"path":1980,"stem":1981,"title":838,"description":1982,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":839},"sections/en/api-reference/index.md","/en/api-reference","en/api-reference/index","Redirected to the full interactive API Reference.",{"id":1984,"path":1985,"stem":1986,"title":867,"description":1987,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/disclaimer/index.md","/en/disclaimer","en/disclaimer/index","Disclaimer of eConnect regarding use of econnect.eu, liability, external links, and intellectual property.",{"id":1989,"path":1442,"stem":1990,"title":676,"description":1991,"icon":1441,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/accountancy/index.md","en/industries/accountancy/index","E-invoicing for accounting and bookkeeping firms. Send and receive client portfolios via Peppol on a single platform.",{"id":1993,"path":1303,"stem":1994,"title":1300,"description":1301,"icon":1302,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/business-services/index.md","en/industries/business-services/index",{"id":1996,"path":1450,"stem":1997,"title":1447,"description":1998,"icon":1449,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/construction/index.md","en/industries/construction/index","E-invoicing for construction and installation. Peppol BIS and EN 16931 for multi-country chains, plus sector formats such as DICO where required.",{"id":2000,"path":1456,"stem":2001,"title":655,"description":2002,"icon":79,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/government/index.md","en/industries/government/index","E-invoicing for government organisations. Peppol BIS for B2G, multi-country public sector, ISAE 3402 certified — including the Dutch Central Government Access Point.",{"id":2004,"path":1464,"stem":2005,"title":1461,"description":2006,"icon":1463,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/housing-associations/index.md","en/industries/housing-associations/index","E-invoicing for housing associations. Energy invoices per EAN code, G-account, reverse-charge VAT and enrichment per property unit.",{"id":2008,"path":1386,"stem":2009,"title":756,"description":2010,"icon":1670,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/industries/index.md","en/industries/index","eConnect serves government, construction, transport, staffing, housing and more with sector-specific compliance, formats and routing.",{"id":2012,"path":1287,"stem":2013,"title":1284,"description":1285,"icon":1286,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/manufacturing/index.md","en/industries/manufacturing/index",{"id":2015,"path":1295,"stem":2016,"title":1292,"description":2017,"icon":1294,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/retail-and-ecommerce/index.md","en/industries/retail-and-ecommerce/index","E-invoicing and invoice processing for retail and e-commerce. High volumes of incoming invoices, Peppol for B2B suppliers.",{"id":2019,"path":1472,"stem":2020,"title":1469,"description":2021,"icon":2022,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/staffing-industry/index.md","en/industries/staffing-industry/index","E-invoicing for the staffing industry. E-timecards via Peppol in SETU format, timecard-to-invoice automation.","tie",{"id":2024,"path":1480,"stem":2025,"title":1477,"description":2026,"icon":2027,"image":21,"columns":21,"tabs":21,"nav_column":1278,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/industries/transport-and-logistics/index.md","en/industries/transport-and-logistics/index","E-invoicing for transport and logistics. 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Multi-format support, Peppol reachability and international routing.",{"id":2033,"path":2034,"stem":2035,"title":747,"description":2036,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":1373},"sections/en/oplossingen/index.md","/en/oplossingen","en/oplossingen/index","Redirect from Dutch section slug to English Solutions.",{"id":2038,"path":2039,"stem":2040,"title":2041,"description":2042,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":1945},"sections/en/over-ons/index.md","/en/over-ons","en/over-ons/index","About us","Redirect from Dutch section slug to English About.",{"id":2044,"path":2045,"stem":2046,"title":2047,"description":2048,"icon":1605,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/1.avelon.md","/en/partner-stories/avelon","en/partner-stories/1.avelon","Avelon: SAP e-invoicing via the Peppol service bus","How Avelon's SAP add-on E-Invoicing Interface connects to incoming e-invoices via eConnect's Peppol service bus.",{"id":2050,"path":2051,"stem":2052,"title":2053,"description":2054,"icon":1677,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/2.solmate.md","/en/partner-stories/solmate","en/partner-stories/2.solmate","Solmate: hybrid e-invoicing for Unit4 Financials","How Solmate implementation and eConnect e-invoicing technology combine for Unit4 Financials customers, including hybrid processing with Scan & Recognise.",{"id":2056,"path":2057,"stem":2058,"title":2059,"description":2060,"icon":1751,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/3.van-meijel.md","/en/partner-stories/van-meijel","en/partner-stories/3.van-meijel","Van Meijel: Peppol and DICO in Metacom for construction","How Van Meijel's Metacom construction software sends and receives e-invoices via eConnect over Peppol and DICO.",{"id":2062,"path":2063,"stem":2064,"title":2065,"description":2066,"icon":1605,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/4.afas.md","/en/partner-stories/afas","en/partner-stories/4.afas","AFAS: international e-invoicing via Peppol","How AFAS users handle international e-invoicing over Peppol via eConnect, including receiving, PDF processing and Scan & Recognise.",{"id":2068,"path":2069,"stem":2070,"title":2071,"description":2072,"icon":1751,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/5.4ps-construct.md","/en/partner-stories/4ps-construct","en/partner-stories/5.4ps-construct","4PS Construct: Peppol and DICO for construction","How 4PS Construct brings e-invoicing via Peppol and DICO to construction through eConnect, with proven use in practice.",{"id":2074,"path":2075,"stem":2076,"title":2077,"description":2078,"icon":1605,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":327,"redirect":21},"sections/en/partner-stories/6.unit4.md","/en/partner-stories/unit4","en/partner-stories/6.unit4","Unit4: Peppol invoicing for Financials and ERP","eConnect as e-invoicing partner for the Unit4 stack. 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Check your compliance with our Bisv3/TDD SK checklist and PASR-certified Access Point.",{"id":2121,"path":2122,"stem":2123,"title":2124,"description":2125,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/slovakia-e-invoicing-mandate/index.md","/en/slovakia-e-invoicing-mandate","en/slovakia-e-invoicing-mandate/index","Slovakia e‑invoicing mandate","Slovakia mandates B2B/B2G e-invoicing from 1 January 2027. 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