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E-Invoicing in The Netherlands

Last update: 2026, May 23

Summary

B2G

Partially mandatory

E-invoicing is mandatory when dealing with central public administrations, and allowed with other public administrations.
There are several platforms & formats available, but the preferred method is via the Peppol network in Peppol BIS 3.0 format.

B2B

Not mandatory

E-Invoicing is allowed, and a public consultation is currently taking place in order to introduce a mandate by 2030 in light of the EU ViDA directive.

The Netherlands

Table of Contents

What the Law Says

B2G E-Invoicing

E-invoicing is allowed for all transactions with public administrations in The Netherlands since 2019. It is even mandatory to send electronic invoices for transactions involving central public administrations.

There are several ways to transmit an invoice to a public administrations in The Netherlands, and several formats also exist. However, as advised by the Dutch government and the Netherlands Peppol authority (NPa, formerly known as SimplerInvoicing), the preferred method revolves around the Peppol network and the Peppol BIS 3.0 format.

But there are other e-invoicing choices:

  • a central platform called “Digipoort” that accepts UBL-OHNL and SETU (HR-XML) formats
  • a central platform called the “Leveranciersportaal van de Rijksoverheid” (Government’s Supplier Portal) dedicated to manual submissions of invoices (manual input) in low volumes
  • sending SI-UBL 2.0 invoices via the Peppol network
  • some local public administrations also accept any of the above-mentioned formats attached to an email
Finally, as stated above, e-invoicing is not mandatory for B2G transactions with local public administrations. Consequently, unless stated otherwise in the contract binding a local public administrations and its supplier, the latter is free to use more traditional invoicing methods, such as sending paper invoices or PDF invoices with an e-signature or a complete audit trail.
 
Invoices must be archived for 7 years in most cases.

B2B E-Invoicing

There is no B2B e-invoicing mandate in The Netherlands, and until recently there was no plan to implement one in the future, given the low VAT fraud rate in the country.

However, a public consultation is in progress in order to introduce a mandate by 2030 in light of the ViDA directive, with draft legislation expected by the end of 2026.

In the meantime, businesses can transmit B2B invoices in the following ways:

  • Paper-based invoices
  • PDF invoices with e-signature or complete audit trail
  • Electronic invoices via EDI
Invoices must be archived for 7 years in most cases.

Timeline

B2G E-Invoicing Mandate
E-Invoicing is mandatory for B2G transactions with central public administrations.

E-invoicing is allowed for B2G transactions with local public administrations.
Peppol Becomes the Preferred E-Invoicing Method
The Dutch government takes ownership of the Peppol authority in the country and Peppol officially becomes the recommended e-invoicing method in the country.
B2B e-invoicing mandatory?
A public consultation will take place in order to possibly introduce a mandate by 2030 in light of the ViDA directive.
2019
2020
2030?

Latest E-Invoicing News in The Netherlands

Photo of the European Parliament, gathered within the European Commission in Brussels, capital of Belgium

European Commission calls for public input to shape the future of EU e-invoicing

A “Reality Check” event and a public consultation launched by the European Commission aim to shape EU e-invoicing by gathering feedback.
Set of flags from around the world waving in the wind

EN 16931 update: the next step in e-invoicing is on its way

With the EU shifting from public e-invoicing mandates to full B2B, the EN 16931-1 update will arrive mid-2026 to raise compliance standards.
Photo of a canal in Amsterdam, capital of The Netherlands

The Netherlands announces public consultation on B2B e-invoicing

The Netherlands has published its next steps toward ViDA compliance, launching consultations on a potential B2B e-invoicing mandate.

Technical Details (B2G)

Peppol Network

The Dutch government promotes a clear preference: Peppol. It even took full ownership of all Peppol topics by creating the Netherlands Peppol authority (NPa), taking over from SimplerInvoicing, a foundation composed of e-invoicing service providers and financial software suppliers.

Consequently, the official recommendation for e-invoicing in The Netherlands is to use the Peppol network and to transmit invoices in Peppol BIS 3.0 format, which is compliant with the European Norm (EN) 16931

Additionally, a second format of invoices can be used on the Peppol network: the local SI-UBL 2.0 format, which is also EN16931-compliant. Older versions of the SI-UBL format (such as SI-UBL 1.2) are not accepted anymore.

In the B2G context, invoices are addressed using the “Organization Identification Number (OIN)” as Peppol-ID; in B2B scenarios, the choice is to use the number assigned by the local chamber of commerce (Kamer van Koophandel, KVK) or the Dutch VAT-ID.

The Netherlands Peppol Authority (NPa) is quite strict in their supervision of the local Peppol Service providers, adding security (ISO 27001), End User Identification (EUI), specific transaction reporting and availability requirements on top of the Peppol ruleset. Their goal is to ensure choice of high-quality Peppol service providers serving the Dutch economic operators. In return, the NPA offers extensive support [↗︎]documentation [↗︎] and a live NPa Peppol Test Tool [↗︎].

Additional B2G Platforms

There is also a central platform called “Digipoort” that was built by the government. This platform only accepts 2 formats: the SETU (HR-XML) format dedicated to temporary hiring staff invoices, and the UBL-OHNL format for all other invoices types. 

For information, the Digipoort platform is connected to the Peppol network. In most cases, when a supplier uses Peppol to send invoices to a Dutch public administration, the Peppol invoice is actually transmitted to Digipoort, converted to UBL-OHNL or SETU (HR-XML) format and then delivered to the public administration. Some public administrations however are directly connected to the Peppol network.

Another option available to suppliers with a low volume of B2G invoices (below ~50 per week) is to use yet another central platform: the “Leveranciersportaal van de Rijksoverheid” (Government’s Supplier Portal). This platform allows a supplier to manually input invoices without having to invest in a complete e-invoicing solution, but subsequently does not offer any automation capability.

Other Methods

Finally, some local public administrations will also accept invoices as XML attachments of an email. Any of the above-mentioned formats is allowed. This solution, while very easy to implement, is a last resort as it relies on manual processing and is prone to errors, and most public administrations will not accept it anyway.

B2G E-Invoicing Overview

Schema of the complex Netherlands e-invoicing landscape
B2G E-Invoicing Landscape Overview in The Netherlands

Beyond E-Invoicing: E-Ordering

The government of The Netherlands has introduced in 2023 a pilot with the goal to facilite e-ordering & e-invoicing in the B2G sphere. This initiative is still on-going.

Through this pilot, the Dutch government gives on one side the tools to public administrations to enable e-ordering and easily issue e-orders, and on the other side the tools to suppliers of those public administrations to automatically convert e-orders into e-invoices.

This pilot aims to dramatically increase the speed of the whole accounting process for voluntary companies, make it error-free and lower its costs.

However, even though this pilot is just a first step, there is currently no further plan to extend this initiative or make e-ordering mandatory at some point.

The Invoicing Hub Word

The Netherlands

The Netherlands are strong advocates of the Peppol network for e-invoicing and have made it their official recommandation for all B2G transactions countrywide. 

This recommandation is both welcome and very needed as the Dutch e-invoicing landscape is otherwise very complex as many formats & platforms coexist. 

But after the B2G e-invoicing mandate, the Dutch government initially did not plan to move further with a B2B e-invoicing mandate due to the low VAT fraud rate in the country. This official position could cause companies to miss out on the many benefits of electronic invoicing: higher productivity, lower costs, reduction of errors, … 

However, the ViDA directive represents a major shift, and the Netherlands may implement a B2B e-invoicing mandate by 2030 to align with its requirements.

This mandate will likely leverage the Peppol network, as many Dutch companies are already equipped with Peppol solutions due to the existing B2G mandate.

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Gold Sponsor

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Since 2007, Maventa has been a leading provider of e-invoicing and e-document exchange solutions in the Nordics and across Europe. We empower software companies with a modern, reliable API that seamlessly connects to Peppol and local networks through a single integration.

As a certified Peppol Access Point since 2012, we handle all infrastructure, compliance, and regulatory updates, allowing our partners to focus on their core products.

With 300+ integrated software partners serving over 300,000 businesses and processing 12+ million transactions monthly, we deliver secure, scalable solutions for B2B, B2C, and B2G invoicing needs.

Silver Sponsors

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Comarch provides a certified, cloud-based e-invoicing platform designed for global enterprise operations. Trusted in over 60 countries, their scalable solution automates invoice exchange, ensures seamless ERP integration, and guarantees continuous legal compliance.
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Official Resources [↗︎]

Homepage of the Nederlandse Peppolautoriteit (NPa, ex-SimplerInvoicing)

E-invoicing guidelines published by Logius, the public entity in charge of Digipoort

E-invoicing helpdesk & guidelines

Official directory of worldwide Peppol-ready businesses

Entire set of official Peppol BIS 3.0 specifications

Specifications of SI-UBL, NL-CIUS, EN16931 invoice formats

Comprehensive Peppol test tool published by the NPa

More Resources

Discover Yooz, the cloud solution for electronic invoicing and process automation, officially registered as a PA.
The billentis 2026 report "Riding the Tornado" features key insights into global e-invoicing and compliance from leading experts.
France’s most comprehensive Accredited Platforms benchmark: 100 solutions, 60+ criteria, neutral, objective, and free.

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