# Invoice requirements in the Netherlands for UBL and PDF

Whether you invoice in PDF or UBL, the Dutch Tax Administration requires certain information on a valid invoice. This article lists the main requirements and shows where UBL goes further than PDF.

## Required data on every invoice

An invoice, regardless of file format, must include at least a unique invoice number, invoice date, supplier and customer details, the supplier VAT identification number and KVK number, a clear description of goods or services supplied, quantity, amount excluding VAT, the applied VAT rate and the VAT amount.

## How UBL differs from PDF

A PDF invoice shows this information in a human-readable layout, but accounting software cannot always extract it reliably. A UBL invoice contains the same required information in structured fields, allowing accounting software to process it directly without interpreting the layout again.

For conversion with SnelUBL, this means the original invoice must still contain enough information. If invoice number, VAT specification or supplier detail is not clear on the source invoice, review the result extra carefully before importing the UBL file.

## Retention obligation

Invoices in both PDF and UBL fall under the Dutch fiscal retention obligation of 7 years. This responsibility remains with you as recipient and/or sender, regardless of format; using a conversion service such as SnelUBL does not replace your own responsibility.

## When e-invoicing is mandatory

For supplies to the Dutch central government, electronic invoicing, usually through UBL and Peppol, is already mandatory. For broader B2B invoicing in the EU, ViDA introduces obligations on a timeline toward 1 July 2030.

## Official sources

- Dutch Tax Administration - invoice requirements
- Dutch Tax Administration - administration and retention obligation
- [Logius - e-factureren aan de Rijksoverheid](https://www.logius.nl/domeinen/financien/efactureren)

## Related articles

- [E-invoicing legislation](/en/e-invoicing-legislation.html)
- [Check a UBL file](/en/check-ubl-file.html)
- [What is UBL?](/en/ubl.html)

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