E-invoicing rules · Netherlands (NL)
E-invoicing in Netherlands
Is e-invoicing mandatory in Netherlands?
No B2B mandate yet. Central government suppliers must send e-invoices, and the government is preparing a domestic B2B mandate aligned with ViDA, not expected before 2030.
Key dates
-
In force
Central government requires e-invoices from its suppliers.
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Required by central government (Peppol, SI-UBL).
- Formats
- Peppol BIS Billing 3.0, NLCIUS / SI-UBL
- Transmission
- Peppol.
- Reporting
- No transaction-level e-reporting.
- Tax authority
- Belastingdienst
Freelancers and small businesses
PDF invoices remain valid between businesses for now.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Netherlands
InvoBox already opens incoming Peppol BIS Billing 3.0 XML files and shows them as a readable invoice. Issuing e-invoices for Netherlands is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Netherlands?
No B2B mandate yet. Central government suppliers must send e-invoices, and the government is preparing a domestic B2B mandate aligned with ViDA, not expected before 2030.
Which e-invoice formats are used in Netherlands?
Peppol BIS Billing 3.0, NLCIUS / SI-UBL. Transmission: Peppol.
What does it mean for freelancers and small businesses in Netherlands?
PDF invoices remain valid between businesses for now.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Belastingdienst or your tax adviser before you act. This page is general information, not tax advice.