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Netherlands e-Invoicing

E-facturatie in Nederland

Updated 10 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

In the Netherlands, e-invoicing has been mandatory for suppliers to central government since 2017 and for sub-central authorities from April 2019, with Peppol preferred. A broader B2B mandate is planned around the EU ViDA requirements taking effect from July 2030. There is no general B2B mandate in force yet.

Netherlands e-Invoicing Overview
ViDA

B2B
planned
EU ViDA mandatory e-invoicing and digital reporting requirements take effect 1 July 2030. An EY report commissioned by the Ministry of Finance, submitted to Parliament on 10 March 2026, recommends a broader domestic and intra-Community B2B e-invoicing mandate phased in between 2030 and 2032. The cabinet's preferred direction was due in summer 2026, with draft legislation provisionally expected in Q4 2026.
B2G
mandatory
since 1 January 2017
Mandatory for suppliers to central government on new contracts since 2017 and for all sub-central authorities from 18 April 2019 (Peppol preferred), under the Law of 20 December 2017 amending the Public Procurement Act 2012, transposing Directive 2014/55/EU . See also Ondernemersplein .
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Read the full Netherlands e-invoicing guide

Implementation Timeline(8 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G central government mandate
1 January 2017
B2G
Central government required to accept eInvoices.
Sub-central authorities accept e-invoices
18 April 2019
B2G
Municipalities, provinces and water boards required to receive and process structured e-invoices compliant with EN 16931, transposing Directive 2014/55/EU .
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 Eerenberg submitted the EY-prepared report on ViDA e-invoicing and digital reporting to the House of Representatives, with an accompanying letter outlining two scenarios: ViDA-A (minimum: cross-border B2B and certain reverse-charge supplies only) and ViDA-B (broad: extending to domestic B2B). EY recommends ViDA-B with Peppol as mandatory infrastructure, phased in between 2030 and 2032. 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.

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Compliance Regime

Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
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.

Technical Formats

Peppol BIS 3.0
UBL (SI-UBL)
NLCIUS

Detailed exemptions, penalties and cross-border rules for Netherlands are not yet published. The official sources have the latest detail.

Read our full Netherlands e-invoicing compliance guide

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

Official Sources

  • BelastingdienstBelastingdienstTax authority
  • BZKMinisterie van Binnenlandse Zaken en KoninkrijksrelatiesMinistry
  • LogiusLogiusStandards body
  • NPaNederlandse PeppolautoriteitPeppol authority
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Related Countries

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  • LatviaPlanned
  • MontenegroPlanned
  • North MacedoniaPlanned

Frequently asked questions about e-Invoicing in Netherlands

Yes, e-Invoicing is mandatory in Netherlands for B2G (since 2017-01-01) transactions.

B2B e-Invoicing in Netherlands is planned for future implementation. EU ViDA mandatory e-invoicing and digital reporting requirements take effect 1 July 2030. An EY report commissioned by the Ministry of Finance, submitted to Parliament on 10 March 2026, recommends a broader domestic and intra-Community B2B e-invoicing mandate phased in between 2030 and 2032. The cabinet's preferred direction was due in summer 2026, with draft legislation provisionally expected in Q4 2026.

B2G e-Invoicing in Netherlands is mandatory since 2017-01-01. Mandatory for suppliers to central government on new contracts since 2017 and for all sub-central authorities from 18 April 2019 (Peppol preferred), under the Law of 20 December 2017 amending the Public Procurement Act 2012, transposing Directive 2014/55/EU . See also Ondernemersplein .

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

Netherlands uses the following e-Invoicing standards: EN 16931. Archiving requirement: 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..

Yes, Netherlands is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Netherlands is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.