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This guideline is created in order to inform suppliers of the Dutch government about the minimum set of mandatory and recommended fields in electronic invoices (e-invoice), prescribed by the Dutch government. By complying with this guideline, incoming invoices will be processed quicker and without errors in Governmental administrations. This in turn will lead to quicker payment.

Version

Publication date: December 2022

Sending an electronic invoice is possible through a couple of ways. More information is provided at:
E-invoice guide (in Dutch).

Basisfactuur Rijk (standard invoice Dutch government) – a short introduction

The Basisfactuur Rijk guideline provides a description for which invoice information is needed for electronic invoices sent to Dutch governmental organizations. For roughly 90% of all incoming Dutch government invoices, the invoice information as described in this guideline is sufficient to ensure quick and complete processing. For all other cases, additional information is needed, which is included in the agreement made between supplier and Dutch government.

Creation and content of Basisfactuur Rijk

In the overview on the next page, you will find all invoice information that should be included in the Basisfactuur.

Please let your customer (the government organization) inform you on the orderreference of the invoice (see 1.5), and which fill-in instructions are to be followed. Referencing to an invalid reference (for instance with a prefix, space, point/radix point or wrong orderreference) can result in longer processing time of the e-invoice. Attachments can be added with a maximum amount of 9 and a maximum total file size of 20 MB. Including large amounts (1000+) of invoice lines and/or lines with a zero value (0) is not recommended as it can lead to processing issues.

When your e-invoice does not meet specified minimum invoice requirements, it will be automatically rejected. In such a case, you will receive an automatic email with additional information on the email address provided in the supplier information section of the e-invoice. The email will contain the missing information fields.

Technical implementation Basisfactuur Rijk

In addition to this guideline, there are additional documents that support the technical implementation. This documentation set is meant for software suppliers and service providers.

This technical documentation set is (in Dutch language) is available on: https://www.logius.nl/diensten/e-factureren/documentatie. The zip-file ‘Technische implementatie Basisfactuur’ contains the message specifications and example messages of the standards, which are supported by Dutch government (Peppol BIS 3, NLCIUS, UBL-OHNL).
 

Zie ook

 

Header information

 Required Example Explanation
1.1 Invoice number Yes 1122334455  
1.2 Invoice date Yes 2017-12-28  
1.3 Invoice description header Recommended Invoice Stationery first batch General description of goods and/or services supplied
1.4 Currency  Yes EUR  
1.5 Ordernumber / reference Yes 123456 The invoice always relates to only one purchase order
 

Supplier party

 Required Example Explanation
2.1 Name Yes Supplier X  
2.2 Company ID / chamber of commerce number Yes 3123764 Chamber of Commerce number is used for Dutch suppliers and mandatory. For foreign suppliers please provide identifier issued by an official registrar that identifies the Supplier as a legal entity or person
2.3 VAT number Yes NL73847292B01 For all VAT compliant organizations a VAT number must be provided
2.4 Street + number Yes Leveranciersstraat 1 Street and number must be concatenated in the XML
2.5 Postal code Yes 1234 AA  
2.6 City Yes Den Haag  
2.7 Country Yes NL  
2.8 Contact person e-mail address Yes jan@leverancierbv.nl Important: Provide an e-mail address of the supplier in case there are questions or issues regarding the sent e-invoice
 

Customer party

 Required Example Explanation
3.1 Name Yes Ministerie ABC  
3.2 OIN Yes 00000001003214345000 20 digit organisation registration number
3.3 Street + number Yes Binnenhof 1 Street and number must be concatenated in the XML
3.4 Postal code Yes 4321 AA  
3.5 City Yes Den Haag  
3.6 Country Yes NL  
 

Payment information

 Required Example Explanation
4.1 IBAN Yes NL42INGB000364728 International account number
 

Tax

 Required Example Explanation
5.1 Taxable amount Yes 200.00  
5.2 Tax amount Yes 42.00  
5.3 VAT Percentage Yes 21  
 

Totals

 Required Example Explanation
6.1 Invoice tax exclusive amount Yes 200.00 Invoice amount tax excluded. Discounts and charges are not included in the Basisfactuur Rijk.
6.2 Invoice tax inclusive amount Yes 242.00 Invoice amount tax included. Discounts and charges are not included in the Basisfactuur Rijk.
 

Invoice lines

 Required Example Explanation
7.1 Invoice line number Yes 1  
7.2 Invoice line reference Recommended 1 Please provide if known. This will speed up processing and payment.
7.3 Name/Description goods or services supplied Yes Stationery  
7.4 Invoiced quantity Yes 10.00  
7.5 Price amount (each) Yes 20.00  
7.6 Invoice line amount excl. VAT Yes 200.00 Invoice line tax excluded = price x quantity
7.7 VAT Percentage Yes 21  
 

Timecard information (hire only)

 Required Example Explanation
8.1 Timecard Reference Optional: #timecardline Recommended 43665456#3 Please provide TimeCardID of the timecard message which relates to the invoice, with an optional #timecard-line referencenumber