EU ViDA mandatory e-invoicing and DRR take effect July 1, 2030. Government report (March 2026) recommends broader domestic and intracommunity B2B e-invoicing mandate. Draft legislation expected Q4 2026.
B2C
none
B2G
mandatory
since 1 January 2017
Central gov't 2017; all public entities 2019 (Peppol preferred).
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7 years retention per Dutch business records law ; 10 years for immovable property and VAT OSS schemes; electronic archiving permitted with integrity and authenticity guaranteed.
N/A
B2G central government mandate
1 January 2017
B2G
Central government required to accept eInvoices.
All public entities accept eInvoices
1 January 2019
B2G
Mandate extended to sub-central authorities.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Government Report on ViDA E-Invoicing Submitted to Parliament
10 March 2026
B2B
State Secretary of Finance published report on ViDA e-invoicing and digital reporting requirements to the House of Representatives. External research agency recommends broader e-invoicing and e-reporting mandate covering both domestic and intracommunity B2B transactions. Government assessing findings and highlighted European Business Wallet as potential enabler. Draft legislation expected for public consultation in Q4 2026.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.