e-Invoicing in Netherlands [2025 Requirements]

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in the Netherlands?

In the Netherlands, e-invoicing to public entities (B2G) has become partially mandatory since 2017. The obligation to receive and process electronic invoices applies only to local government units and other contracting authorities, while the receipt and processing of e-invoices is mandatory for the central administration.

While there is no legal e-invoicing mandate for B2B relationships, there are specific rules for both businesses deciding to adopt it voluntarily, as well as public bodies adapting to the relevant regulations. According to Peppol Authority Specific Requirements for the Netherlands, service providers must register each end user with the NLCIUS document type and use only the allowed identification schemes (0106, 0190, 9944).

E-invoicing process description

E-invoices can be sent to the public sector using the Peppol model. For central government bodies, there is a platform called DIGIPOORT for the reception of e-invoices, which is also connected to the Peppol network. This solution is used more often by suppliers with a large amount of invoices. Smaller vendors can enter and send invoices via a Logius web portal.

Service providers must register the entities – Dutch central governments, municipalities, and provinces – with at least scheme ID NL:OIN (0190). Other identifiers can be registered simultaneously. Logius provides an up-to-date database of all registered OIN’s, which can also be accessed through an API. If the entity does not have an OIN yet, it can be requested for free.

Following the formal adoption of the EU's “VAT in the Digital Age” (ViDA) package, the Dutch Ministry of Finance signaled in early 2026 that it intends to mandate structured e-invoicing for domestic transactions starting January 1, 2030. This domestic rollout is designed to precede the EU-wide mandate for cross-border transactions, which takes effect on July 1, 2030. To ensure a smooth transition, the government has designated the Peppol network as the primary infrastructure and plans to release draft legislation for public consultation in Q4 2026.

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