E-invoicing in Netherlands

The Netherlands is a Western EU economy with advanced Peppol-based infrastructure for public sector e‑invoicing. B2G mandates have been in force since 2019, while B2B and B2C mandates remain voluntary as ViDA-aligned reforms are under government consultation.

Invoice format

Peppol BIS 3.0 or SI‑UBL; other formats allowed if agreed.

Submission or exchange

Exchanged via Peppol-certified Access Points or private systems.

Scope, model and deadlines

Agreement-based exchange between trading partners; no clearance or tax authority submission required. No domestic B2B mandate as of mid-2025. Cross-border EU digital reporting required from 2030 under ViDA.

Invoice format

SI-UBL 2.0 (Dutch national variant based on EN 16931), or Peppol BIS 3.0.

Submission or exchange

Digipoort and Peppol network; suppliers submit via Peppol-certified Access Points. Logius oversees government e-delivery infrastructure.

Scope, model and deadlines

Structured exchange model; public bodies must accept and process EN 16931 compliant e-invoices. No tax clearance or real-time validation. Mandatory for suppliers invoicing central government since April 18, 2019; applies to all contracting authorities under EU Directive 2014/55/EU.

Invoice format

No structured e-invoicing mandate; standard VAT invoice rules apply.

Submission or exchange

Direct issuance to consumer; no government platform involved.

Scope, model and deadlines

Traditional VAT invoice issuance; post-audit tax control model. No B2C e-invoicing mandate announced.

Earlier guidance (pending review)

No domestic real-time invoice reporting as of mid-2025. EU cross-border digital reporting will apply from July 2030 under ViDA.

Applicable transactions

Cross-border B2B digital reporting mandatory from July 2030 under EU ViDA package; domestic implementation not yet announced.

Format

EN 16931 structured invoice data for cross-border transactions under ViDA framework.