E-invoicing in Netherlands
| Country | Netherlands |
| Status - B2G | Mandatory for suppliers to central government (purchase agreements from 1 January 2017) |
| Status - B2B | Voluntary; mandatory from 1 July 2030 announced (not yet law) |
| Status - B2C | NA |
| Formats | Peppol BIS 3, NLCIUS or UBL-OHNL |
| Authority | Logius (B2G infrastructure); Belastingdienst (VAT) |
| Network name | Peppol |
| Legislation | Directive 2014/55/EU (B2G); Wet op de omzetbelasting 1968 art. 35b (e-invoices need customer acceptance) |
Overview
The Netherlands was an early adopter of e-invoicing in Europe.
B2B e-invoicing is voluntary today: an electronic invoice may be used only if the customer accepts it (Wet op de omzetbelasting 1968, art. 35b(1)). That will change. On 11 September 2026 the cabinet decided to make e-invoicing mandatory for transactions between businesses, domestic and cross-border, from 1 July 2030, with domestic reporting from 1 July 2031; businesses in the small-business scheme (KOR, turnover up to EUR 20,000 a year) will be exempt. The draft bill is due for internet consultation in autumn 2026 and is to go to the Tweede Kamer before summer 2027 — announced, not yet law (as of 2026-10-05). [2]
In contrast, specific rules govern e-invoicing in the B2G domain. Under EU Directive 2014/55/EU, contracting authorities must be able to receive and process electronic invoices; in addition, suppliers to Dutch central government must issue their invoices electronically.
Central government bodies have been able to receive and process electronic invoices since January 1, 2011. Under purchase agreements concluded from January 1, 2017, suppliers to central government must invoice electronically. Since April 18, 2019, all contracting authorities — central government, municipalities, provinces, water boards and others — must be able to receive and process invoices in the European standard EN 16931. [3]
For the wider Dutch VAT rules — rates, registration, invoice content and filing — see Lookuptax's Netherlands VAT guide; to check a Dutch VAT number, use the Netherlands btw-nummer validator. For the full chronology, see Netherlands tax changes on Lookuptax.
Sending einvoices
In the Netherlands, suppliers of local authorities and central public authorities have different options for transmitting their invoices electronically.
Suppliers of central public authorities have three transmission channel choices as well:
- PEPPOL via a PEPPOL Access Point.
- Online portal.
- Digipoort, which is recommended for technologically proficient companies dealing with a large volume of invoices.
On the other hand, Suppliers of local authorities can select from three transmission channels:
- PEPPOL via a PEPPOL Access Point.
- Email, provided that the supplier can generate an XML invoice attached to the email.
- Online portal.
Formats
When it comes to e-invoicing standards in the Netherlands, various options are available:
- UBL-OHNL, which is based on UBL and designed for invoices related to goods and services.
- PEPPOL BIS 3, which is applicable for international transactions involving PEPPOL users.
- NLCIUS, the Dutch core invoice usage specification of EN 16931. Logius states that the Basisfactuur Rijk, the minimum data set for invoices to central government, is fully compliant with NLCIUS and Peppol BIS. [4]
Frequently Asked Questions
How do I find out if a Dutch company is registered on Peppol?
Search the Peppol Directory at directory.peppol.eu. Dutch companies use their KvK number as the Peppol participant ID (scheme 0106); government entities use the OIN (Organisatie Identificatienummer, scheme 0190). If the company doesn't appear, they're not on Peppol — use an alternative channel (email, portal upload, or Digipoort for central government). [1]
UBL-OHNL vs Peppol BIS — how are they different and when do I use each?
UBL-OHNL is a Dutch-specific extension of UBL 2.1 for B2G invoicing to Dutch central government via Digipoort — it includes mandatory Dutch fields (Inkoopreference, OIN identifiers). Peppol BIS is the international standard for cross-border Peppol transactions. Use Peppol BIS when sending via the Peppol network; use UBL-OHNL when sending via Digipoort. For local government: use Peppol BIS via Peppol or the online portal. [1]
Is B2B e-invoicing in the Netherlands going to become mandatory under EU ViDA?
Yes, according to a cabinet decision, but it is not yet law. The EU ViDA (VAT in the Digital Age) package was adopted on 11 March 2025 as Directive (EU) 2025/516 and introduces mandatory digital reporting for cross-border B2B transactions from 1 July 2030. On 11 September 2026 the Dutch cabinet decided to use the ViDA option for domestic transactions too: mandatory B2B e-invoicing from 1 July 2030 and domestic reporting from 1 July 2031, with businesses in the small-business scheme (KOR, turnover up to EUR 20,000) exempt. The draft bill is due for internet consultation in autumn 2026 and is to go to the Tweede Kamer before summer 2027. [1] [2]
Recent changes
- 2026-09-11 — The Dutch cabinet decides to introduce mandatory B2B e-invoicing from 1 July 2030 and domestic B2B reporting from 1 July 2031 (cross-border B2B reporting from July 2030), with businesses in the small-business scheme (KOR, turnover of at most EUR 20,000 a calendar year) exempt, also after July 2030. A cabinet policy decision, not law: the draft bill is to go to internet consultation in autumn 2026 and to the Tweede Kamer before summer 2027. (Rijksoverheid) — see event record
For more details on Peppol network and connectivity, see our Peppol Guide.