On September 11, 2026, the Dutch government published the long-awaited “Outline Letter on Electronic Invoicing and Reporting.” With this, the Netherlands is taking an important step toward mandatory B2B e-invoicing and e-reporting, closely aligned with the European ViDA framework (VAT in the Digital Age). If you’re a CFO or Finance Manager currently working in the Netherlands—or planning to do so soon—now is the time to revisit your roadmap.
What can you read on this page?
What does the Contourenbrief say?
The Outline Letter outlines how the Netherlands intends to transpose the European ViDA Directive into national law. The Netherlands is thus among the first countries to explicitly integrate the ViDA requirements into its own implementation plan for e-invoicing and e-reporting. It is notable that the Dutch government intends to add as few country-specific requirements as possible. There will be no alternative national standard on top of the European framework, and the reporting requirements will be limited to a select set of invoice data.
When do you need to be ready?
The implementation will take place in two phases.
Starting July 1, 2030, domestic B2B e-invoicing will become mandatory. At that time, invoice data will not yet need to be sent to the Dutch Tax Authority. At the same time, intra-EU e-invoicing will become mandatory, along with e-reporting for those cross-border transactions, in line with ViDA’s Digital Reporting Requirements.
The second phase will beginon July 1, 2031: e-reporting will then also become mandatory for transactions covered by the domestic B2B requirement.
This timeline gives companies with operations in the Netherlands approximately four years to prepare. For companies with complex or multi-ERP environments, this is no small luxury.
Which companies are subject to this requirement?
Unlike some other EU member states, the Netherlands has not opted for a phased rollout based on company size or revenue. In principle, the requirement applies to all B2B transactions starting on the effective date. The only exception: small businesses with an annual revenue of up to 20,000 euros remain exempt from both the e-invoicing and e-reporting requirements.
For companies with a high volume of invoices—such as many of the organizations we work with at Nymus—this means there is no gradual transition period. You are required to comply from day one, regardless of your size.
Will Peppol become the mandatory network?
The Outline Letter does not yet specify which technical model and transmission infrastructure the Netherlands will use. Peppol is not currently formally designated as the mandatory network for B2B e-invoicing. Nevertheless, there is a real chance that Peppol will become the standard here as well. This is because the Netherlands already uses Peppol for B2G e-invoicing, and the network plays a central role in both Belgium and France. What is already certain is that e-invoices must comply with the European standard EN 16931 (version 2026) and the applicable ViDA requirements.
This is good news for companies that already invoice via Peppol in Belgium—such as Nymus, which offers this service through our Nymus Connect Access Point. Any future Peppol requirement in the Netherlands would integrate seamlessly with the infrastructure you may already have in place.
What are the next steps?
The detailed legislation has yet to be drafted. The government plans to hold a public consultation on the bill in the fall of 2026, submit the bill to the House of Representatives before the summer of 2027, and secure final approval and publication of the legislation before July 2028.
What does this mean for you as a CFO?
2030 may seem far off, but anyone who invoices internationally or manages multiple entities in different countries knows that ERP projects and integrations with an Access Point take time. Especially if you’re working with multiple ERP systems or legacy environments, starting early is a prudent move. This is a realistic estimate of how much time a thorough implementation will require.
At Nymus, we’re closely monitoring this development, partly because we’re active in the Dutch market ourselves. As soon as there’s more clarity on the technical requirements, we’ll share that information here.
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