Which document does a ZZP need to deduct VAT?
A ZZP can reclaim input VAT when they have a document that meets the Belastingdienst requirements for an invoice. Proof of payment or a bank statement alone is not enough.
If a document does not meet the invoice requirements, the expense does not disappear: you can often count the full amount, including VAT, as a business expense for income tax.
Full invoice: purchases over €100
For a purchase over €100 including VAT, you need a full invoice. It must show the seller’s name and address and VAT number, as well as the buyer’s name and address. It must also show the invoice number, the invoice date and the delivery date, if this is different from the invoice date.
The invoice must also describe the goods or services and state the quantity, unit price excluding VAT, amount excluding VAT, VAT rate applied and VAT amount. If the invoice includes different rates, all this information must be listed separately for each rate.
A receipt for an amount over €100 usually does not qualify because it does not show the buyer’s name and address. For large purchases, ask the shop for an invoice in your company’s name or download one from your account in the online shop.
If a seller from another EU country issues an invoice using your VAT number with a reverse charge or for an intra-Community supply, VAT is not shown on the invoice, but you must declare it correctly in your VAT return. Foreign VAT, such as Poland’s 23%, or consumer VAT charged by a foreign supplier (if you did not provide your NL VAT number), cannot be deducted in your Dutch return.
Simplified invoice and receipt: purchases up to €100
If the amount does not exceed €100 including VAT, the seller may issue a simplified invoice. It only needs four things: the issue date, the seller’s name and address, a description of what was bought, and the VAT amount or information you can use to calculate it (for example, the rate). Your name, the invoice number and the seller’s VAT number are not required.
An ordinary shop till receipt is often a simplified invoice.
A simplified invoice cannot be used for supplies within the EU, distance sales or situations where VAT is reverse-charged to the buyer. So a purchase from a foreign seller using your VAT number always requires a full invoice, even for a small amount.
Email confirmations and order screenshots
An email saying “Your order has been accepted” or a screenshot of your shopping basket may look like a receipt, but it only counts as an invoice if it contains the same required information.
Always look for a separate “Invoice” or “Factuur” document in your account. If there is none and the confirmation is missing required information, it is safer not to claim the VAT and to include the full amount as an expense.
How long to keep documents and how
You must keep your business records for 7 years. For documents related to property, the period is longer — 10 years.
You can keep paper receipts and invoices digitally, as a scan or photo, and then throw away the originals. There is one condition: the copy must be accurate and complete, with the date, seller, description, amount and VAT clearly readable. A receipt that has faded until it is unreadable is no longer proof, so take a photo of it as soon as you make the purchase.