Free Invoice Generator (Netherlands)

No platform, certified software or fiscal device is needed between businesses in the Netherlands. A paper invoice, or a PDF sent by e-mail, is a valid invoice, as long as the customer has accepted electronic invoicing (art. 35b(1) Wet OB 1968). A supplier who sends PDFs to customers that have not agreed to them should get that acceptance first.

The supplier decides how to guarantee authenticity of origin, integrity of content and legibility until the end of the retention period. Any business control that leaves a reliable audit trail between the invoice and the supply is enough; a qualified electronic signature or EDI are named only as examples (art. 35b(2) and (4)).

An invoice must be issued for supplies to other businesses and to non-business legal persons, and for advance payments from them (art. 34c(1)). An invoice of EUR 100 or less may be a simplified invoice (art. 34d(1)(a)). One periodic invoice may cover several separate supplies if the period is at most one calendar month (art. 35(1)). A customer may issue the invoice in the supplier's name only if both agreed beforehand and the supplier accepts each invoice (art. 35(2)).