Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Dashboard
  1. Dashboard
  3. Netherlands

Netherlands e-Invoicing

E-facturatie in Nederland

Last reviewed 7 October 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Netherlands

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Exemptions
  • FAQ

Suppliers to central government have had to send e-invoices under contracts from 1 January 2017, and every contracting authority has had to accept EN 16931 invoices since 18 April 2019. On 11 September 2026 the cabinet chose B2B e-invoicing from 1 July 2030 and domestic reporting from 1 July 2031.

Previous
18 April 2019B2G
All contracting authorities must accept EN 16931 e-invoices
Latest
11 September 2026B2B
Cabinet chooses mandatory B2B e-invoicing from 1 July 2030
Next
1 July 2030B2B
Planned: B2B e-invoicing and intra-Community reporting start

Netherlands e-Invoicing Overview
ViDA

B2B
planned
from 1 July 2030 (announced)
Applies from
  • Issue: 1 July 2030
Scope
All businesses, for domestic and intra-Community B2B supplies
Format
EN 16931 only; no other norm accepted for domestic invoices
Channel
Undecided; Peppol and the European Business Wallet under study until October 2026
Exempt
Businesses in the small business scheme (KOR), turnover up to EUR 20,000 a year
Reporting
Intra-community from 1 July 2030; Domestic from 1 July 2031
More detail
The Contourenbrief of 11 September 2026 is a cabinet outline, and no bill exists yet: internet consultation of the draft is planned for autumn 2026 and parliamentary passage before 1 July 2028. No separate micro-business threshold will be added.
B2G
mandatory
since 1 January 2017
Applies from
1 January 2017IssueSuppliers to central government, on procurement contracts concluded from this date
18 April 2019ReceiveAll contracting authorities, including municipalities, provinces and water boards
Scope
Suppliers to central government must send; every contracting authority must receive
Format
EN 16931
Channel
Accounting software, a Peppol service provider, invoice portals or the supplier portal
Legal basis
Law of 20 December 2017 amending the Public Procurement Act 2012
More detail
Decentralised authorities must be able to receive e-invoices but need not require them from suppliers. The 2017 law transposed Directive 2014/55/EU, and Ondernemersplein lists the routes open to a supplier.
B2C
none

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Netherlands

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor
Read the full Netherlands e-invoicing guide

Implementation Timeline(10 events)

Key deadlines: Issue: 1 July 2030

Suppliers to central government must send e-invoices
1 January 2017
B2G
Central government bodies and their suppliers must apply e-invoicing on procurement contracts concluded after this date, as Logius records.
All contracting authorities must accept EN 16931 e-invoices
18 April 2019
B2G
Every contracting authority, including municipalities, provinces and water boards, must receive and process structured e-invoices in the European format, as Logius announced. The decree of 5 July 2018 set this single date for central and sub-central bodies alike.
ViDA package published in the Official Journal
25 March 2025
EU Level
Council Directive (EU) 2025/516 of 11 March 2025 was published in the Official Journal. From 14 April 2025 member states may impose domestic e-invoicing under the conditions in the directive.
Kamerbrief announces research into ViDA implementation choices
26 June 2025
B2B
State Secretary Van Oostenbruggen's Kamerbrief of 26 June 2025 informed the House of Representatives about the e-invoicing and digital reporting part of ViDA and announced research into the policy choices for the Dutch implementation.
EY report on ViDA e-invoicing sent to Parliament
10 March 2026
B2B
State Secretary of Finance Eerenberg sent the EY report on ViDA e-invoicing and digital reporting to the House with a cabinet response . EY advised a broad domestic and intra-Community mandate over Peppol; the cabinet promised a position in summer 2026.
Cabinet chooses mandatory B2B e-invoicing from 1 July 2030
11 September 2026
B2B
In the Contourenbrief the cabinet opted for B2B e-invoicing from 1 July 2030 and domestic reporting from 1 July 2031, keeping the KOR exemption, as the government announcement summarises. The infrastructure choice awaits a study running to October 2026.
ViDA: deemed supplier extension, OSS and IOSS changes
1 January 2027
EU Level
Council Directive (EU) 2025/516 extends the deemed supplier rule for electronic interfaces in Article 14a of the VAT Directive and reworks the One Stop Shop, non-Union and Import One Stop Shop schemes. Member states apply these measures from this date.
ViDA: platform obligations and single VAT registration
1 July 2028
EU Level
Single VAT registration and the mandatory reverse charge for non-identified suppliers take effect under Council Directive (EU) 2025/516 . Member states apply the platform deemed supplier rule from 1 July 2028 at the earliest and 1 January 2030 at the latest.
Planned: B2B e-invoicing and intra-Community reporting start
1 July 2030
B2B
Planned under the Contourenbrief : all businesses must issue EN 16931 e-invoices for domestic and intra-Community B2B supplies and report intra-Community transactions, including acquisitions, to the Belastingdienst. Cross-border digital reporting under Council Directive (EU) 2025/516 starts the same day.
Planned: domestic digital reporting starts
1 July 2031
B2B
Businesses must report a selection of data fields from the domestic e-invoices they issue to the Belastingdienst, using the same minimised dataset the European Commission set for intra-Community transactions, per the Contourenbrief .

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Tax Authority
Belastingdienst
CTC Model
Decentralised (Peppol)
No clearance. Public-sector invoices travel over the Peppol four-corner network; no exchange infrastructure is prescribed yet for the planned B2B regime.
More detail
No clearance model. Public-sector invoices travel over the Peppol four-corner network, which the Nederlandse Peppolautoriteit manages on behalf of the Ministry of the Interior with Logius carrying out its tasks, and central government receives them through Logius. For the planned B2B regime the government has not yet prescribed an exchange infrastructure. The Contourenbrief states that the national system will follow the European system on standards, norms and deadlines; under that European system invoice data is reported per invoice at the time of issue, which the letter describes as near to real time.
Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
7 years retention
Kept accessible and in working order
More detail
7 years under the business records rules ; 10 years for immovable property and for the OSS Union scheme. Digital files must stay accessible and in working order on inspection, and keeping only a printed copy of digital records does not meet the duty.

Technical Formats

Peppol BIS 3.0
SI-UBL 2 (NLCIUS)

Exemptions

Small business scheme (KOR)
EUR 20,000 turnover per calendar year
More detail
Businesses applying the KOR, whose turnover is at most EUR 20,000 per calendar year, are exempt from invoicing for most transactions and therefore carry no domestic e-invoicing duty under the Contourenbrief ; a digital reporting duty for intra-Community acquisitions may still apply to them.
Existing invoicing exemptions retained
Current exemptions from invoicing kept
More detail
The annex to the Contourenbrief keeps the current exemptions from invoicing: businesses making only exempt supplies, the special invoicing rules for resellers, travel agents, excise goods, mineral oils and public transport, the rules for retailers and magazine publishers, the simplified invoice, and internal or free-of-charge supplies. Cash-accounting businesses are not exempted; the cabinet rejected EY's proposal to exclude them.

Cross-border Conditions

Intra-Community transactions
E-invoices mandatory for intra-Community B2B supplies from 1 July 2030
More detail
From 1 July 2030 e-invoices are mandatory for intra-Community B2B supplies and businesses must report intra-Community transactions, including acquisitions, to the Belastingdienst per invoice in near real time, with the reporting dataset following the EU minimised subset, per the Contourenbrief .
Latest Update
Timeline Update
11 Sept 2026

Cabinet chooses mandatory B2B e-invoicing from 1 July 2030

State Secretary of Finance Eerenberg sent the House of Representatives the Contourenbrief elektronisch factureren en rapporteren on 11 September 2026. The cabinet will require e-invoices for domestic and intra-Community B2B supplies from 1 July 2030, digital reporting of intra-Community transactions from the same date and of domestic transactions from 1 July 2031. Businesses in the KOR small business scheme stay exempt, only EN 16931 will be accepted, and the exchange infrastructure remains under study until October 2026. Internet consultation follows in autumn 2026 and the bill is due before the 2027 summer recess.

View full details on News page
Daniel P.
Hans B.
Marie L.

Join the discussion

The Dutch State Secretary's report finally landing is a meaningful step, the Netherlands has been notably quiet on ViDA implementation…

1 thread · 2 replies

Read our full Netherlands e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • BelastingdienstBelastingdienstTax authority
  • FinanciënMinisterie van FinanciënMinistry
  • LogiusLogiusStandards body
  • NPaNederlandse PeppolautoriteitPeppol authority
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • Bosnia and HerzegovinaPlanned
  • BulgariaPlanned
  • LatviaPlanned
  • LuxembourgPlanned

Frequently asked questions about e-Invoicing in the Netherlands

Yes, e-Invoicing is mandatory in the Netherlands for B2G (since 1 January 2017) transactions.

B2B e-Invoicing in the Netherlands is planned for future implementation from 1 July 2030. The timing has been announced but is not yet set in law. Scope: All businesses, for domestic and intra-Community B2B supplies. The Contourenbrief of 11 September 2026 is a cabinet outline, and no bill exists yet: internet consultation of the draft is planned for autumn 2026 and parliamentary passage before 1 July 2028. No separate micro-business threshold will be added.

B2G e-Invoicing in the Netherlands is mandatory since 1 January 2017. The rollout runs in phases: 1 January 2017 (issue, suppliers to central government, on procurement contracts concluded from this date); 18 April 2019 (receive, all contracting authorities, including municipalities, provinces and water boards). Scope: Suppliers to central government must send; every contracting authority must receive. Decentralised authorities must be able to receive e-invoices but need not require them from suppliers. The 2017 law transposed Directive 2014/55/EU, and Ondernemersplein lists the routes open to a supplier.

The Netherlands supports the following e-Invoice formats: Peppol BIS 3.0, SI-UBL 2 (NLCIUS).

The Netherlands uses the following e-Invoicing standards: EN 16931. Archiving requirement: 7 years retention; Kept accessible and in working order.

No clearance. Public-sector invoices travel over the Peppol four-corner network; no exchange infrastructure is prescribed yet for the planned B2B regime.

Yes. The Netherlands falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in the Netherlands is 1 July 2030: Planned: B2B e-invoicing and intra-Community reporting start. Planned under the Contourenbrief: all businesses must issue EN 16931 e-invoices for domestic and intra-Community B2B supplies and report intra-Community transactions, including acquisitions, to the Belastingdienst.

Cross-border e-Invoicing in the Netherlands: From 1 July 2030 e-invoices are mandatory for intra-Community B2B supplies and businesses must report intra-Community transactions, including acquisitions, to the Belastingdienst per invoice in near real time, with the reporting dataset following the EU minimised subset, per the Contourenbrief .

Exemptions from Netherlands e-Invoicing may apply to: Small business scheme (KOR), Existing invoicing exemptions retained. Check specific criteria as exemptions vary by transaction type and business size.
    All CountriesCompareTimelineTermsPrivacyContact Us

    © 2026 e-Invoice.app