Writing a receipt: what goes on it and when do you need an invoice?
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
A receipt is signed proof that payment was made, with the date, the amount in figures and words, payer, recipient and purpose. For private customers that is usually enough, but if you supply a business or legal entity you must issue an invoice, even if payment has already been made.
- A receipt confirms a payment; an invoice requests payment.
- You must always issue an invoice to businesses and legal entities.
- You cannot deduct VAT with an ordinary receipt, only with an invoice.
- Number the receipts you issue consecutively and keep them for seven years.
Your customer pays in cash or with a payment request link and asks for proof. Or you buy something from a private person and get no receipt. That is where the kwitantie comes in: a simple proof of payment. But a receipt is not an invoice, and for your VAT and your records that makes a difference. This article explains what a receipt is, which details it must show, when a receipt is enough and when, as a business owner, you are required to issue an invoice. You will also read how to process a receipt in your accounts so the costs stay deductible.
Receipt or invoice: the difference
An invoice is a request for payment, with all the details VAT law requires. A receipt confirms that payment has already been made. The person receiving the money signs it. A till receipt is in fact also proof of payment, and if it meets the requirements it can count as a simplified invoice.
| Receipt | Invoice | |
|---|---|---|
| Purpose | Proof that payment was made | Request for payment |
| Legal requirements | No fixed format | Fixed mandatory details |
| Deduct VAT | No, unless it also meets invoice requirements | Yes, for a business purchase |
What goes on a receipt?
There is no statutory template, but a receipt is only useful as evidence if it is clear who paid what to whom. Include at least the following:
- The word receipt (kwitantie) and a sequence number.
- The date and place of payment.
- Name of the payer and name and address of the recipient.
- The amount in figures and in words.
- What was paid for, as specifically as possible.
- The payment method, for example cash or card.
- The recipient's signature.
When must you issue an invoice after all?
If you supply another business or a legal entity, such as a foundation or association, you are required to issue an invoice, even if payment was already made in cash. A receipt is not enough then; your customer needs the invoice to deduct the VAT. What it looks like is explained in creating your first invoice.
You usually do not have to invoice private customers, with a few exceptions such as distance sales to consumers in other EU countries. For private customers a receipt or till receipt is therefore often enough. Your turnover must of course still be fully recorded, including the VAT it contains.
Receipts in your accounts
If you buy something for business from a private person, for example tools via an online marketplace, you will not get an invoice. Have the seller sign a receipt or keep the chat conversation and the payment. There is no VAT in it, so you only deduct the costs. More in buying from private individuals.
If you issue receipts yourself for cash turnover, number them consecutively and keep a copy. They belong in your cash records and fall under the seven-year retention obligation. Scan them straight away, because paper gets lost or fades.
Example: cash job for a private customer
- Received including VAT
- € 242
- Turnover excluding VAT
- € 200
- VAT to remit 21%
- € 42
Result: The customer receives a receipt for € 242, you record € 200 turnover and € 42 VAT in your cash book.
Frequently asked questions
Is a receipt legally valid?
Yes, as proof of payment. With the recipient's signature you can show that the amount was paid.
Can I deduct VAT based on a receipt?
Only if the document also meets the invoice requirements. An ordinary receipt without VAT details is not enough; ask the supplier for an invoice.
Is a digital receipt also acceptable?
Yes. A PDF or an email with the same details works just as well, as long as you keep it and can find it again.
Sources
- Invoice requirementsBelastingdienst · belastingdienst.nl
- Invoice requirementsBusiness.gov.nl · business.gov.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
