Document background
The Commercial Invoice Tax Invoice is a fundamental business document required under Dutch law for transactions subject to VAT (BTW). This document type combines the functions of a commercial payment request with the formal requirements of a tax invoice under Dutch and EU regulations. It must be issued for all taxable supplies of goods or services within the Netherlands, containing specific elements required by the Dutch Tax Authority (Belastingdienst). The document serves multiple purposes: it establishes the payment obligation, enables VAT recording and reclaim, and provides evidence for tax compliance and business administration. Used in both domestic and international trade, it must comply with the Dutch VAT Act (Wet op de omzetbelasting 1968) and EU VAT Directive requirements, making it essential for proper business administration and tax reporting.
