E-invoicing in The Netherlands: Complete Guide

E-invoicing Framework in The Netherlands

The Netherlands already has a mature public sector e-invoicing framework, while B2B and B2C e-invoicing remain voluntary.

At the same time, the Dutch government has started preparing for the EU’s VAT in the Digital Age (ViDA) reforms, which will make cross-border intra-EU B2B e-invoicing and digital reporting mandatory from 1 July 2030.

B2G E-invoicing in The Netherlands

The Dutch e-invoicing framework for public procurement is based on the implementation of Directive 2014/55/EU. The Directive was implemented by the law of 20 December 2017 amending the Public Procurement Law 2012, and since 1 November 2019 all Dutch public sector entities must be able to receive and process structured electronic invoices that comply with the European standard EN 16931 for public procurement contracts above the EU thresholds. Also, in some cases, issuing e-invoices to the public administration is mandatory.

This means the Netherlands has a partial B2G mandate rather than a full economy-wide obligation. Public authorities must be able to receive compliant e-invoices, and businesses supplying the public sector are strongly encouraged, and in some cases contractually required, to send structured electronic invoices so that the receiving authority can process them correctly. B2G e-invoicing is mandatory in the following scenarios:

• Supplies to the Dutch central government. If a business supplies goods or services to the central government, it must send an e-invoice; and,
• Similarly, local and regional authorities, such as municipalities, provinces and water authorities, may require e-invoices as part of the procurement terms of the contract.

In practice, an e-invoice in the Netherlands must be a structured invoice, not simply a PDF attachment or scanned paper invoice. Learn more about B2B e-invoicing.

Technical Framework and Peppol in the Netherlands

The Netherlands uses an operating model that supports several channels for B2G e-invoicing. The most common route is the Peppol network, with invoices routed via Digipoort, the government’s central system for electronic communication. For suppliers with lower invoice volumes, the Dutch government also provides a Supplier Portal for manual creation and submission of e-invoices. For higher volumes, businesses can use more automated connections.

The preferred technical format is Peppol BIS 3.0, which is aligned with EN 16931. The Netherlands also applies national implementation rules through the NLCIUS (Core Invoice Usage Specification for the Netherlands). In addition, other formats such as UBL-OHNL, SI-UBL 2.0 and, for temporary staffing, SETU (HR-XML) are used in certain public-sector contexts.

This means businesses invoicing Dutch public authorities should not only ensure that their invoices are structured and compliant with EN 16931, but also check whether the receiving entity expects a specific Dutch implementation format or sector-specific standard.

B2B E-invoicing in The Netherlands

There is currently no mandatory B2B e-invoicing regime in the Netherlands. As a result, private businesses can still use electronic invoicing voluntarily, but there is no domestic clearance model or continuous transaction control system in force today. For now, the main binding rules remain in the public procurement space.

The Netherlands is nevertheless preparing for major changes under the ViDA package. In a letter to the Dutch House of Representatives dated 26 June 2025, the State Secretary for Finance confirmed that the ViDA package was formally adopted by Ecofin on 11 March 2025 and published in the Official Journal on 25 March 2025. The letter explains that the e-invoicing and digital reporting part of ViDA must take effect on 1 July 2030.

From that date, businesses trading cross-border with other businesses in the EU will have to use electronic invoices that comply with an EU standard and digitally report invoice data per transaction. The Dutch government also notes that Member States will have the option to extend such obligations to domestic B2B transactions, but that this is a policy choice still under consideration in the Netherlands.

The same parliamentary letter shows that the Netherlands is still at the policy analysis stage for national implementation. Among the open questions identified by the government are whether to make e-invoicing mandatory for domestic B2B trade, whether to impose domestic digital reporting, and which technical infrastructure would be most suitable for e-invoicing between businesses and reporting to the Dutch tax authorities. Take a look at the official letter.

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In conclusion, The Netherlands already has an established B2G e-invoicing framework, with public authorities required to receive and process e-invoices and central government suppliers required in practice to send them electronically. However, there is still no general domestic B2B e-invoicing mandate and no VAT real-time reporting regime in force today. Looking ahead, the key change will come from ViDA, which will require cross-border intra-EU B2B e-invoicing and digital reporting from 1 July 2030, while the Netherlands continues to assess whether similar rules should later be introduced for domestic transactions.

Marosa can help businesses connect to the Peppol network, issue and receive e-invoices, and align invoice data with the formats used in the public sector, as well as for e-invoice exchange in the private sector.

Marosa can help you exchanging e-invoices via Peppol network with your Dutch business partners.