E-invoicing has been mandatory for Dutch public authorities since 2019, with around 1.6 million invoices exchanged annually. B2B e-invoicing is voluntary but requires buyer consent, integrity controls, and seven-year archiving. For B2G, e-invoices must be sent via Peppol using an Organization Identification Number (OIN). Common formats include SI-UBL 2.0 and Peppol BIS 3.0. From July 1, 2030, cross-border B2B e-invoicing becomes mandatory under EU VAT in the Digital Age (ViDA). Non-compliance with B2G rules can lead to penalties, and full e-invoicing expansion is expected.
Netherlands E-Invoicing: Preparing for Mandatory B2B by 2030
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Author: Ljubica Blagojević
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Content accuracy validation date:
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However, specific conditions apply:
Important Considerations for B2B E-Invoicing
- Buyer consent is required for electronic invoices.
- Integrity and authenticity can be ensured through internal controls or digital signatures.
- Electronic invoices must be archived for at least seven years, guaranteeing availability and legal validity.
B2G E-Invoicing in the Netherlands
Since 2020, suppliers to Dutch central authorities must submit e-invoices via the Peppol network. The OIN (Organization Identification Number) is used to route invoices to government entities.
Accepted submission methods:
- Via accounting software connected to Peppol
- Through Peppol-certified service providers
- Using the government supplier portal
Common Data Formats
- SI-UBL 2.0: Preferred Dutch format, based on European standard EN 16931
- Peppol BIS 3.0: Standard format for Peppol network exchanges
- Other formats include UBL-OHLN, SETU (RH-XML), etc.
E-Invoicing Timeline in the Netherlands
- July 1, 2016: EU Directive 2014/55/EU transposed into Dutch law
- April 18, 2019: Mandatory B2G e-invoicing for government suppliers
- October 1, 2020: Nederlandse Peppolautoriteit (NPa) becomes national Peppol authority
- July 1, 2030: Mandatory e-invoicing and e-reporting for cross-border B2B transactions under EU VAT in the Digital Age (ViDA)
Penalties for Non-Compliance
Non-compliance with B2G e-invoicing rules may result in financial penalties. B2B e-invoicing remains voluntary for now, but businesses should prepare for upcoming obligations under ViDA.
Implementation Outlook and Analysis
The Netherlands follows EU trends toward broader e-invoicing mandates, with Peppol as the backbone for interoperability. While B2B e-invoicing is currently voluntary, upcoming 2030 requirements signal that full digitization is inevitable.
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