E-INVOICING IN NETHERLANDS
Update on August 20, 2025
The Netherlands presents a detailed plan for the implementation of mandatory B2B e-invoicing and digital VAT reporting
In line with the European Union’s ViDA (VAT in the Digital Age) initiative, the Dutch Ministry of Finance has made an official statement that outlines the strategy for implementing new e-invoicing and digital reporting requirements. This initiative is part of a regulatory package that aims to harmonize and digitize VAT management across the entire EU. The initiative is expected to become mandatory from July 1, 2030, for all cross-border B2B transactions.
The Netherlands is considering going a step further than the EU requirements, and look at extending mandatory e-invoicing and digital VAT reporting to include all domestic B2B transactions. For all Dutch businesses, this would mean that they need to adapt their systems to the new digital standards, even if they do not trade across borders in Europe.
Implementation timeline
The Netherlands plans to introduce the legislation by 2028 at the latest, which is two years ahead of the official EU deadline. This is to ensure sufficient preparation time for all Dutch businesses and authorities.
The Dutch government’s implementation plan is structured into four phases, allowing for a gradual and controlled rollout.
| Date | ||
| Until 2028 | Policy research | Evaluating available regulatory and technical options, as well as analyzing the potential impact on various economic stakeholders. |
| By 2028 | Drafting of legislation | Preparation of legislation defining the new requirements and obligations. |
| From 2028-2030 | Technical development | Development of the technological infrastructure to ensure interoperability between businesses and tax authorities. |
| From July 1, 2030 | Final implementation | Implementation of the system and implementation of the final system infrastructure and mandatory e-invoicing and VAT reporting for all Dutch companies, both intra-EU and domestic |
The transition to a digital system presents structural and operational challenges. Therefore, the government will conduct a public consultation before making final decisions. The goal with this is to gather feedback from businesses and experts to ensure that the regulation reflects market needs and minimizes costs, especially for small and medium-sized businesses.
If your business is based in the Netherlands, the legislation will impact you starting July 1, 2030. With VAX360, we can ensure your business complies with the upcoming Dutch e-invoicing and VAT reporting requirements. Our solution guarantees that you can send and receive e-invoicing seamlessly and in compliance with the law as well as submit the necessary VAT reports to the Dutch tax authorities as required.
ACHIEVING COMPLIANCE IN NETHERLANDS: AN OVERVIEW WITH MYSUPPLY
The Netherlands has chosen to implement the Peppol framework for document exchange, and today, all Dutch government organizations are connected to Peppol, either directly or indirectly. Compared to other European countries, the Netherlands has been a frontrunner in adopting e-invoicing and introducing relevant legislation. As early as 2011, around 40% of Dutch businesses were using e-invoicing following the launch of the B2G e-invoicing project in 2009.
The Dutch government has been proactive in improving tax processes and ensuring administrative time and cost savings, estimated at around 10 million euros annually. This led to the implementation of Directive 2014/55/EU in Dutch legislation on July 1, 2016, as part of the national procurement law. Starting from January 1, 2017, it became mandatory for suppliers to the Dutch central administration to send structured electronic invoices.
LEGISLATION
Like other EU countries, the Netherlands has implemented legal changes in recent years to comply with EU Directive 2014/55/EU and ensure the use of e-invoices for all B2G procurements, which became mandatory in 2017. Regarding B2B transactions, the exchange of electronic invoices has not yet been made mandatory.
WHAT CAN BE EXCHANGED?
- SI-UBL 2.0
- PEPPOL BIS 3.0
HOW ARE ELECTRONIC BUSINESS DOCUMENTS EXCHANGED?
- Through Peppol.
- Via an online portal: This portal can be provided by either the government or a service provider.
- Via Digipoort: Direct connection to Digipoort may be a suitable option for companies with extensive internal IT resources and a high volume of invoices exchanged with Dutch public organizations. This connection is also linked to Peppol.
TAX REPORTING / TAX CLEARANCE
There is no specific information available about this, but the Netherlands is another member state that complies with the ViDA initiative.
ARCHIVING REQUIREMENT
A 7-year archiving requirement for electronic invoices and credit notes.
