Factuurfraude

Invoice fraud, also known as invoice swindling, consists of the criminal sending of forged or altered invoices with the aim of obtaining improper payment. Perpetrators frequently use false bank details or modified amounts to induce the transfer of funds without any goods or services having been supplied.

This offence is significant because it can cause substantial financial damage to companies and institutions and is difficult to detect, particularly in automated payment processes. In the Netherlands, invoice fraud falls within the scope of fraud under Article 326 of the Dutch Criminal Code and may also give rise to prosecution for forgery.

In practice, invoice fraud is commonly perpetrated via email or post, with criminals imitating invoices from recognised suppliers. Companies are advised to verify all invoices directly with the genuine supplier before effecting payment.