How do invoice requirements work?
The requirements are not there to make things formal. They exist because the invoice is the piece of evidence on which the whole chain of deduction rests. The Dutch tax authority (Belastingdienst) must be able to see from the document itself who supplied, to whom, when, what, and at which rate.
The numbering is a requirement in itself: sequential and unique. A gap in the sequence is not prohibited, but it is something you must be able to explain. Two invoices with the same number is a real problem, because then it can no longer be established which document covers which supply.
For a sole proprietorship, the trade name and the name of the entrepreneur are two different things. On the invoice the formal chain should be correct, so the name of the entrepreneur, with the trade name next to it if you use one. That does not apply to the capitalisation of a trade name, by the way: trade name law looks at use and at the risk of confusion, not at capital letters.
Where are invoice requirements in the law?
These legal sources come from the specialist dossiers that were reviewed on 24 August 2026. Mind the difference that becomes large in a dispute: a statutory article next to a value is where that value is found, not a justification for how it applies to your situation.
- Article 35a of the Dutch VAT Act (Wet OB 1968)lists the details the invoice must contain
- Articles 35b and 35c of the Dutch VAT Act (Wet OB 1968)govern, among other things, the simplified invoice and the electronic invoice
The links go to the statutory text on wetten.overheid.nl, in the version that applied on 24 September 2026.
What does basestep do with invoice requirements?
The invoice templates of basestep set out the required details with numbering that runs on sequentially. Where the formal chain counts, the name of the entrepreneur is on it and not just the trade name.
All calculations, explanations and signals in basestep are calculation support and instruction, not tax or legal advice. Amounts are estimates based on your own input; the Dutch tax authority (Belastingdienst) sets the assessment.
Where does it go wrong with invoice requirements?
The two mistakes you run into most often in practice with this term, and what they cost you.
Only your trade name on the invoice
For a sole proprietorship, the name of the entrepreneur belongs on it. The trade name alone leaves the chain incomplete, and your customer only notices that when their deduction is called into question.
Leaving out the date of supply
The date of supply is something other than the invoice date. It helps determine the period in which the invoice should have been issued at the latest.
Further reading
Three places this term is tied to, inside this glossary and beyond.