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  4. The State Secretary report goes beyond the ViDA minimum

The State Secretary report goes beyond the ViDA minimum

Regulatory·11 March 2026·2 replies·10 likes·Last post 12 March 2026·Reply

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Daniel P.11 March 2026
The Dutch State Secretary's report finally landing is a meaningful step, the Netherlands has been notably quiet on ViDA implementation compared to Belgium, Germany and Poland. The recommendation to cover both domestic and intracommunity B2B is more aggressive than the minimum ViDA requires, but it makes sense, splitting the obligation between domestic and cross border creates double the work for businesses. Q4 2026 draft legislation gives the market a runway, but I would not expect actual mandatory go live before 2029 even on a fast track.
Hans B.12 March 2026
Worth noting Dutch Standard Business Reporting (SBR) infrastructure is already there, that should make the lift smaller than for countries starting from scratch.
Marie L.12 March 2026
Agreed on SBR, although SBR is mostly used for tax filing rather than invoice exchange today. The reuse of the existing message broker infrastructure could shave six to twelve months off the build time though.

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Netherlands at a glance

B2B:
Planned
B2G:
Mandatory
B2C:
None

Next: Jul 2030, Planned: B2B e-invoicing and intra-Community reporting start

Full country dataNetherlands e-invoicing guide
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.
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