---
title: "Invoice checks · EenFactuurMaken.nl"
description: "Every check EenFactuurMaken.nl runs before you finalise an invoice, based on the Dutch invoice requirements (art. 35a Wet OB), and how to fix each one."
url: "https://eenfactuurmaken.nl/en/docs/invoices/checks"
markdown_url: "https://eenfactuurmaken.nl/en/docs/invoices/checks.md"
language: "en-GB"
---

# Invoice checks

Every check EenFactuurMaken.nl runs before you finalise an invoice, based on the Dutch invoice requirements (art. 35a Wet OB), and how to fix each one.

An invoice must meet legal requirements, otherwise your customer can't deduct the VAT and you risk a fine. EenFactuurMaken.nl therefore checks your draft continuously. In the editor you see the points in a panel, with a button that takes you straight to the right field.

## Errors, tips and good to know

| Type | What it means |
| --- | --- |
| **Required** (error) | You must fix this before you can finalise the invoice. |
| **Tip** (warning) | Allowed, but take a look. You can continue. |
| **Good to know** | For information only. |

When everything is fine, you see **Ready to send**.

Through the API, errors return `422` with the code `invoice_not_compliant` and the list of points in `details` (each with `level`, `field` and `code`). See [Errors and limits](https://eenfactuurmaken.nl/en/docs/api/errors). `GET /api/v1/invoices/{id}/compliance` returns the list without changing anything.

## Your business details

| Code | Type | What and how to fix |
| --- | --- | --- |
| `sellerNameRequired` | Error | Your business name is missing. Fill it in under [Business details](https://eenfactuurmaken.nl/en/docs/getting-started/business-details). |
| `sellerAddressRequired` | Error | Your address (street and city) is missing. |
| `sellerPostalCodeRequired` | Error | Your postcode is missing (Dutch businesses). |
| `sellerAddressPoBox` | Tip | A PO box is not a business address. Use your street address. |
| `sellerVatRequired` | Error | Your VAT ID is missing. Required, except under the KOR. |
| `sellerVatRecommended` | Tip | On exempt invoices: add your VAT ID if you have one. |
| `sellerVatFormat` | Tip | Your VAT ID doesn't have the expected format (NL123456789B01). |
| `sellerVatChecksum` | Tip | The format is right, but the check digits aren't. Probably a typo. |
| `korEuSme` | Good to know | You use the EU SME scheme (number ends in EX). Mind the threshold per country. |
| `sellerKvkRequired` | Error | Your KvK number is missing. Not registered in the Handelsregister? Turn that on in your business details. |
| `sellerNotInHandelsregister` | Tip | You're not registered in the Handelsregister. That's fine, but an e-invoice (UBL) isn't possible. |
| `sellerKvkIsBranchNumber` | Tip | You entered 12 digits. That's your branch number; use your 8-digit KvK number. |
| `sellerKvkFormat` | Tip | Your KvK number doesn't have 8 digits. |
| `sellerIbanRecommended` | Tip | Without an IBAN your customer doesn't know where to pay. |
| `sellerIbanInvalid` | Error | Your IBAN is invalid (the check fails). Check the digits. |

## Your customer

| Code | Type | What and how to fix |
| --- | --- | --- |
| `customerNameRequired` | Error | Choose a customer. |
| `customerNameRecommended` | Tip | There's no customer on the invoice. Allowed on a simplified invoice. |
| `customerAddressRequired` | Error | Your business customer's address is missing. |
| `customerAddressRecommended` | Tip | The address is missing. Allowed for individuals and simplified invoices. |
| `customerPostalCodeRequired` | Error or tip | Your Dutch customer's postcode is missing (a tip for individuals). |
| `customerVatRequiredForReverseCharge` | Error | With reverse charge or an EU customer, your customer's VAT number must be on the invoice. |
| `customerVatDutchForIntraEu` | Error | An EU customer has a foreign VAT number. Does your customer have an NL number? Choose standard VAT or reverse charge. |
| `customerVatSameAsSeller` | Error | Your customer's VAT number is the same as yours. |
| `customerVatCountryMismatch` | Error | The VAT number doesn't match your customer's country. |
| `customerVatFormat` | Tip | Your customer's VAT number doesn't have the expected format. |
| `customerVatChecksum` | Tip | The format is right, but the check digits aren't. |
| `customerVatGreecePrefix` | Tip | Greek VAT numbers start with EL, not GR. |
| `viesCheckOnIssue` | Good to know | We check the VAT number in VIES when you finalise. |
| `customerVatInvalidVies` | Error | According to VIES the number is invalid. Without a valid number you can't reverse-charge the VAT. See [VIES check](https://eenfactuurmaken.nl/en/docs/vat/vies). |
| `viesUnavailable` | Tip | VIES couldn't be reached. Check again later. |

## VAT

| Code | Type | What and how to fix |
| --- | --- | --- |
| `reverseChargeForeignCustomer` | Tip | Domestic reverse charge for a foreign customer? You probably mean _EU customer_. |
| `intraEuCountryInvalid` | Error | For an EU customer, your customer must be in another EU country. |
| `exportCountryInEu` | Error | Your customer is in the EU, so it isn't an export. |
| `exportServicesToConsumer` | Tip | Services to an individual outside the EU are usually subject to Dutch VAT. See [Customers outside the EU](https://eenfactuurmaken.nl/en/docs/vat/export#consumers). |
| `standardZeroRate` | Tip | A line is at 0% with standard VAT. For exports or EU customers, choose another VAT treatment. |
| `exemptReasonRecommended` | Tip | State the reason for the exemption on the invoice. See [VAT exempt](https://eenfactuurmaken.nl/en/docs/vat/exempt). |
| `vatInEurRequired` | Error | In another currency the VAT must also be shown in euros. Fetch the ECB rate or enter it yourself. |
| `exchangeRateDateMismatch` | Tip | The exchange rate is more than 7 days away from the invoice date. |

## Invoice and lines

| Code | Type | What and how to fix |
| --- | --- | --- |
| `issueDateRequired` | Error | Enter an invoice date. |
| `linesRequired` | Error | Add at least one line. |
| `lineDescriptionRequired` | Error | Every line needs a description. |
| `numberOutOfSequence` | Tip | Your own number doesn't come after your last used number. |
| `supplyDateRequired` | Error | For an intra-EU supply of goods the delivery date is required. |
| `supplyDateRecommended` | Tip | Enter a delivery date. It's required when it differs from the invoice date. |
| `supplyPeriodInvalid` | Error | The end of the period is before the start. |
| `supplyPeriodTooLong` | Tip | The period is longer than a year. |
| `invoiceIssuedLate` | Tip | A business invoice must go out by the 15th of the month after the supply. |
| `paymentTermTooLong` | Tip | A payment term over 60 days is only allowed between businesses if you explicitly agreed on it. |
| `paymentTermStatutory` | Good to know | Without an agreement, the statutory payment term is 30 days. |

## Credit notes

| Code | Type | What and how to fix |
| --- | --- | --- |
| `creditNoteReferenceRequired` | Error | A credit note must refer to the invoice it credits. |
| `creditedInvoiceDateRecommended` | Tip | Also enter the date of the original invoice. |
| `creditedInvoiceInvalid` | Error | The credited invoice is not (or no longer) issued, or it was cancelled. |
| `creditNoteTreatmentDiffers` | Tip | The VAT treatment differs from the original invoice. |
| `creditNoteCustomerDiffers` | Tip | The credit note is for a different customer than the original invoice. |
| `creditNoteExceedsOriginal` | Tip | You're crediting more than the original invoice amount. |

More in [Credit notes](https://eenfactuurmaken.nl/en/docs/credit-notes).

## Simplified invoice

For small amounts an invoice may contain fewer details. EenFactuurMaken.nl applies this when the total is **at most €100 including VAT** (in euros, with standard VAT or exempt), and always under the KOR. Your customer's name and address are then not required; you just get a tip.

> **Not tax advice**
>
> The checks help you meet the legal requirements, but they're not advice about your situation. If you're unsure about the right VAT, ask your accountant or the Belastingdienst.

Last updated on 13 October 2026