Covered by Complyance
Netherlands
Europe
E-invoicing
Status
Mandatory
Format
SI-UBL 2.0 (Dutch national variant based on EN 16931), or Peppol BIS 3.0.
Infrastructure
Digipoort and Peppol network; suppliers submit via Peppol-certified Access Points. Logius oversees government e-delivery infrastructure.
Model
Structured exchange model; public bodies must accept and process EN 16931 compliant e-invoices. No tax clearance or real-time validation.
E-reporting
Status
No domestic real-time invoice reporting as of mid-2025. EU cross-border digital reporting will apply from July 2030 under ViDA.
Format
EN 16931 structured invoice data for cross-border transactions under ViDA framework.
Scope & deadline
Cross-border B2B digital reporting mandatory from July 2030 under EU ViDA package; domestic implementation not yet announced.
More info
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.
Tax authority
Dutch Tax and Customs Administration (Belastingdienst); Logius manages government e-delivery infrastructure.
Archiving period
Minimum 7 years for VAT records; must ensure authenticity, integrity, and accessibility.
E-signature
Not required; integrity and authenticity can rely on controls or digital signatures if desired.
Regulation
Public Procurement Act implementing EU Directive 2014/55/EU for B2G e-invoicing. EU VAT Directive 2006/112/EC as amended by the ViDA package introducing cross-border digital reporting obligations from 2030.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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