Fiscal Representation and Requirements for Sales Invoices

Fiscal Representation and Requirements for Sales Invoices

Jens Hartkoorn
Tax Accountant

If you use (limited) fiscal representation when importing goods, and those goods are sold to a third party immediately after importing them, the sales invoice needs to be entered into the VAT administration of your fiscal representative. Because the fiscal representative is established in the Netherlands, the Dutch rules and regulations for sales invoices apply.

What Are the Minimum Requirements for an Invoice

The Dutch Tax Authority has listed the following requirements for a sales invoice:

  • The legal entity name of your company and your customer’s legal entity name. Trade names are also allowed if they are registered with the Chamber of Commerce.
  • The full address of your company and the address of your customer. The address of the physical location is mandatory. A P.O. Box is not allowed.
  • VAT identification number
  • Chamber of Commerce number
  • Invoice date
  • A consecutive number
  • The nature of the delivered goods or services
  • The quantity of the goods or services
  • The delivery date of the goods or services
  • The amount, including Value Added Tax (VAT)
  • The applicable VAT percentage
  • The VAT amount
     

What Are the Additional Requirements for an Invoice?

When you use (limited) fiscal representation there are additional requirements for an invoice according to the Dutch Tax Authority. The following items need to be added on the invoice:

  • The legal entity name of the fiscal representative
  • The full address of the fiscal representative
  • The VAT identification number of the fiscal representative

Depending on the type of delivery additional text is needed on the invoice:

Invoices for Intra Community supplies

With intracommunity supplies, there is a delivery from the Netherlands to another company in the European Union. In this case, the following text needs to be added to the invoice:

VAT zero-rated as an Intra-community supply according to Article 138.1, of the Directive 2006/112/EC

Invoices for supplies to Dutch entrepreneurs within the borders of the Netherlands:

When the goods are supplied to another Dutch company within the Netherlands it is possible to shift the VAT to that company. In this case, the following line needs to be added to the invoice:

The VAT shifted to the recipient according to article 12,3 Dutch VAT-act 1968

Invoices for export supplies

When the goods are exported, they are supplied to a company outside of the EU. In this case, the following line needs to be added to the invoice:

VAT zero-rated as an export supply according to Article a, 2 of table II, Dutch VAT-act 1968

Invoices for supplies to foreign companies within the Netherlands

When the goods are supplied to a foreign company that is registered in the Netherlands the normal VAT applies. In this case, the following line needs to be added to the invoice:

VAT rated with 21% or 9% as a domestic supply within the Netherlands

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