E-invoicing in the Netherlands: what is required and what’s coming next?

You are required to invoice the Dutch government electronically. While there is no such requirement yet for B2B, Peppol has been the standard for years. And with ViDA, new European legislation is on the horizon that will also affect your cross-border invoicing. Here’s a summary of what you need to know right now.

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Your situation

Is e-invoicing mandatory in the Netherlands?

The answer depends on who your customer is.

A

Do you supply the federal government?

In that case, e-invoicing is mandatory. You are required to submit invoices to the central government electronically; a PDF sent by email does not count.

B

Do you issue B2B invoices?

In the Netherlands, there is no such requirement yet. Electronic invoicing is allowed, but not required. In practice, it’s already widely used.

C

Do you issue invoices for cross-border transactions within the EU?

Next up is ViDA. This European regulation will eventually make structured e-invoicing mandatory for intra-Community B2B transactions.

For a long time, the Netherlands had no plans for its own B2B mandate, partly due to the low rate of VAT fraud. That is changing: a public consultation is currently underway to introduce a B2B mandate by 2030 in line with ViDA, with draft legislation expected by the end of 2026. Nothing is final yet, but the direction is clear.

Timeline

What is required, and what's coming up?

When
For whom
Status
Explanation
Since 2017
Central Government Suppliers
Required
Submissions to the central government must be made electronically
April 2019
Local governments
Obligation to Accept
Municipalities, provinces, and water districts must be able to receive e-invoices.
Now
B2B (business-to-business)
Not required
It's not a legal requirement, but Peppol is the standard.
Toward 2030
Cross-Border B2B (EU)
ViDA in phases
European requirements regarding e-invoicing and digital reporting.
How Nymus helps

Nymus handles your
e-invoicing for the Netherlands

Nymus is a Peppol Access Point. We handle your invoicing to Dutch government agencies and companies directly, without any intermediaries. A single Belgian point of contact that takes care of the technology, the formats, and the connection to Peppol.

Direct Peppol Access Point

No middleman. We handle your invoicing to Dutch government agencies and companies directly.

Belgian support

Our team is trilingual, familiar with the realities of doing business in Belgium, and understands the challenges of cross-border compliance. No language barrier, no time difference.

A single ERP integration

You connect your ERP to Nymus once. After that, we’ll activate Belgium, the Netherlands, or any other country without the need for new IT projects. Nymus Connect handles the conversion to the correct format for each country.

ISO/IEC 27001-certified

Meets the strict requirements set by the Dutch Peppol Authority for providers.

Action plan

How to handle e-invoicing in the Netherlands

Whether you’re invoicing Dutch customers from Belgium or have a Dutch entity, this is the process that works.

01

Map out your invoice workflow

Who do you bill? The government, businesses, or both? That determines what is required and what is not.

02

Check your government clients

If you supply goods or services to the central government, e-invoicing is mandatory, usually via Peppol BIS 3.0 or SI-UBL 2.0. Make sure to take care of that first. That’s where the strict requirement lies.

03

Connect to Peppol

Even without a B2B requirement, this is the standard that makes you immediately versatile in working with both government agencies and businesses.

04

Integrate it with your ERP

Make sure your invoices are sent automatically from your system, especially when dealing with high volumes or multiple entities.

05

Look forward to ViDA

Anyone who issues invoices across borders within the EU is already taking the step that will soon become mandatory throughout Europe.

Are you unsure whether this applies to your situation?

Technical requirements

What invoice formats are permitted in the Netherlands?

Peppol BIS 3.0

The recommended route via the Peppol network and in accordance with the European standard EN 16931. Large customers and most government agencies expect this format. If you adopt this approach, you’ll immediately be able to serve both government agencies and businesses.

SI-UBL 2.0 (NLCIUS)

The local Dutch alternative: the UBL implementation by NLCIUS, which also complies with EN 16931. It is widely accepted within the Netherlands and can be used alongside Peppol BIS 3.0 for both B2G and B2B.

UBL-OHNL & SETU

Government formats via Digipoort. UBL-OHNL is used for submissions to the government; SETU is the specific format for temporary employment invoices. Your Peppol invoice is often automatically converted to these formats via Digipoort.

Explanation

How does e-invoicing work in the Netherlands?

There are a few terms that come up repeatedly when it comes to e-invoicing in the Netherlands. Let’s break them down clearly.

Peppol

The international network through which e-invoices are securely exchanged. You don’t send them directly to your customer, but via an Access Point connected to the network. The Netherlands is one of the leaders in Peppol adoption.

Peppol BIS 3.0 & SI-UBL 2.0

Peppol BIS 3.0 is the recommended invoice format on the network, in accordance with EN 16931. The local SI-UBL 2.0 (the UBL implementation by NLCIUS) is a second permitted format.

Digipoort

The central government platform for data exchange, managed by Logius. Digipoort is linked to Peppol: your Peppol invoice is often converted via Digipoort to UBL-OHNL or SETU and then submitted to the government.

Dutch Peppol Authority (NPa)

The authority that oversees the proper use of Peppol in the Netherlands. The NPa evolved from SimplerInvoicing and imposes strict requirements on providers, including ISO 27001 compliance. Addressing in B2G is done via the OIN, and in B2B via the Chamber of Commerce number or VAT ID.

What's coming up

ViDA: the European requirement on the horizon

The real change for B2B isn’t coming from the Netherlands itself, but from Europe. ViDA (VAT in the Digital Age) will eventually make structured e-invoicing and digital reporting mandatory for cross-border B2B transactions within the EU, in near real time.

ViDA is a European regulation, not a purely Dutch one.

This primarily affects your cross-border B2B invoicing within the EU.

The requirements for reporting and e-invoicing will be phased in toward the end of this decade.

Member States will have greater flexibility to impose their own national B2B requirements.

The specific dates and thresholds for ViDA have not yet been fully determined and are subject to change. Would you like to know what this means for your situation? Check out the latest updates on our ViDA page.

webinar

Watch our webinar: e-invoicing and Peppol in the Netherlands

In this webinar, we’ll explain what is and isn’t mandatory in the Netherlands, how Peppol works, and what ViDA means for Belgian and Dutch companies.

Frequently asked questions

Frequently asked questions about e-invoicing in the Netherlands

Is e-invoicing mandatory in the Netherlands?

You are required to submit invoices to the central government electronically. For local governments such as municipalities and provinces, electronic invoicing is permitted but not required unless specified in the contract. There is currently no such requirement for business-to-business (B2B) invoicing in the Netherlands.

The recommended route is the Peppol network in the Peppol BIS 3.0 format, in accordance with the European standard EN 16931. The local SI-UBL 2.0 (the UBL implementation by NLCIUS) is also acceptable. For Digipoort, UBL-OHNL and SETU apply.

A PDF is an image of an invoice that a person has to read and retype. An e-invoice is a structured file that software can automatically read and process. Only the latter counts as a true e-invoice.

In most cases, the retention period is 7 years for both B2G and B2B invoices.

ViDA is a European VAT reform package. It will eventually make structured e-invoicing and digital reporting mandatory for cross-border B2B transactions within the EU. In addition, a consultation is currently underway in the Netherlands regarding a national B2B mandate to be implemented by 2030. The specific dates and thresholds are subject to change.

It isn’t mandatory, but Peppol is the standard in the Netherlands. Many large customers require it, and it ensures you’re immediately compliant with both government regulations and future European rules.

Yes. Nymus is a Peppol Access Point and handles your invoicing to Dutch government agencies and companies directly, including the integration with your ERP.

Contact

Ask your question about e-invoicing in the Netherlands

Not sure if this applies to your situation? Want to know what specific steps to take for your ERP? Let us know. We’ll analyze your situation and give you a clear answer.

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