e-Invoicing in Netherlands

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. All contracting authorities, central and local, must be able to receive and process EN 16931-compliant e-invoices, while suppliers to the central administration are also obliged to send e-invoices.

While there is currently no legal e-invoicing mandate for B2B relationships (one is planned from July 1, 2030), 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, on September 11, 2026, the Dutch cabinet decided to mandate structured e-invoicing for both domestic and cross-border B2B transactions from July 1, 2030, aligned with the EU-wide cross-border mandate, with digital transaction reporting following from July 1, 2031. Businesses under the small business scheme (KOR, turnover up to EUR 20,000) will be exempt. The data exchange infrastructure is still being studied. The draft bill is to be put to internet consultation in autumn 2026 and submitted to parliament before summer 2027.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
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Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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