The Netherlands has taken an important step towards the introduction of mandatory B2B e-invoicing and e-reporting, following the publication on September 11th, 2026 of a policy outline letter [âïž] (âContourenbrief elektronisch factureren en rapporterenâ) by the Dutch Government.
The proposed framework, and notably its implementation timeline, is closely connected with the implementation of the European VAT in the Digital Age (ViDA) directive, making the Netherlands one of the first countries to explicitly integrate the ViDA requirements into its e-invoicing and e-reporting implementation roadmap.
Envisaged implementation timeline
The future Dutch framework is expected to be implemented in several stages:
- July 1, 2030:
- Mandatory domestic B2B e-invoicing, with, at this stage, no transmission of invoice tax data to the Dutch Tax Authority
- Mandatory intra-EU e-invoicing, together with e-reporting for the corresponding transactions, in line with the ViDA Digital Reporting Requirements
- July 1, 2031: e-reporting for transactions falling within the scope of the domestic B2B e-invoicing mandate
In addition, unlike the phased approaches adopted in several other EU Member States, no gradual implementation based on business turnover or size is currently envisaged.
However, small businesses with annual turnover not exceeding EUR 20,000 are expected to remain exempt from the domestic e-invoicing and e-reporting requirements.
E-invoicing format, transmission and digital reporting
The future Dutch system is intended to align closely with the European framework introduced under ViDA. E-invoices will have to comply with the European Norm 16931 (2026 version) and applicable ViDA requirements, while the technical infrastructure and transmission model remain to be determined.
The Government plans to minimise reporting obligations by requiring only selected invoice data and does not intend to introduce alternative domestic standards, thereby limiting country-specific requirements.
The announcement does not yet designate Peppol for mandatory B2B e-invoicing. However, given its use for Dutch B2G e-invoicing and its central role in Belgium and France, its selection appears likely but remains unconfirmed.
Next legislative steps
The detailed legislation remains to be adopted, with the following legislative steps currently envisaged:
- Autumn 2026: expected public consultation on the draft legislation
- Before Summer 2027: legislative proposal expected to be submitted to the Dutch Parliament
- Before July 2028: targeted completion of the parliamentary process and adoption and publication of the legislation
