Since 2017, e-invoicing has been mandatory for suppliers to central public administrations in the Netherlands. While other formats are permitted, the Peppol network and Peppol BIS 3.0 format are preferred. The country also operates its own Peppol Authority.
Currently, there is no B2B e-invoicing mandate. This approach was taken to minimize administrative burdens and due to the Netherlands’ relatively low levels of VAT fraud.
B2B mandate under consideration
Prompted by the EU’s VAT in the Digital Age (ViDA) package, the Dutch Ministry of Finance is now evaluating whether to extend mandatory e-invoicing and reporting to domestic B2B transactions. In a parliamentary letter dated June 26, 2025, the Ministry outlined key topics to consider in the following consultation:
- Should domestic B2B e-invoicing become mandatory?
- Should digital reporting be extended to domestic transactions?
- What technical infrastructure should be used?
Stakeholder input will be central to this process, with special attention paid to SMEs. The government aims to balance effective tax supervision and standardization with administrative feasibility for businesses.
Since Peppol is already established in the B2G context, it could serve as the foundation for a five-corner model for B2B transactions. Consultations will begin later in 2025.
Phased national implementation plan announced
The parliamentary letter also outlined a four-phase strategy for its digital reporting and e-invoicing plan:
- Phase 1 (until 2028): Policy research and stakeholder consultations
- Phase 2 (by 2028): Finalization of legislation
- Phase 3 (2028–2030): Technical development and system setup
- Phase 4 (from July 1, 2030): Full implementation of Digital Reporting Requirements (DRR)
This timeline aligns with ViDA obligations at the EU level, which require member states to introduce cross-border B2B digital reporting by July 1, 2030.
The Invoicing Hub will continue to report on all e-invoicing developments on our The Netherlands Country Profile.
