How to read a Dutch dental invoice.
A practical explanation of performance codes, maximum tariffs and separate material or technical costs.
A Dutch dental invoice contains performances: activities with their own codes. A code makes an invoice easier to read, but is never assessed separately from the treatment. The current NZa performance description and conditions remain leading.
Three questions for every code
- Which care was provided?
- Which conditions apply?
- Are there separate material or technical costs?
A maximum tariff is not a complete treatment amount
NZa tariffs are maximum tariffs for performances in the regulation. A treatment proposal may contain more than one performance. Where applicable, technical or material costs should be specified clearly.
How does the NZa determine maximum tariffs?
The NZa periodically recalibrates tariffs through a cost study. Tariffs should reasonably cover care, staffing and premises without making patients and insured people pay too much. This matters especially in dental care because many adults pay their own bills and insurers contract only a limited share of dental providers.
For the 2026 tariffs, the NZa used data from the completed 2023 financial year. Sira Consulting collected and checked the data, while representatives of dentists, orthodontists, insurers and patients were involved in the process.
Normative labour costs are not personal income
The NZa does not set the income of an individual practice owner. Its calculation includes a normative labour-cost component for a full-time practice owner working 36 hours or more: €211,346 for a dentist and €223,093 for an orthodontist per FTE in 2026. These amounts include salary, insurance and pension contributions; actual income still depends on the practice organisation, size and business choices.
Keep the conversation checkable
A good overview helps a patient and practice team answer the same questions: what was proposed, which phases belong to it and which items appear in the estimate? Check the current NZa regulation because tariffs and conditions can change.
