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Mandatory e-invoicing in the Netherlands: what is the timeline?
Updated: 1 November 2026 · Klik&Shop
In the Netherlands e-invoicing between businesses is not yet mandatory. That is going to change: in September 2026 the Dutch government set out its plans. This is the state of play on 1 November 2026.
What applies already?
- Invoicing the government (B2G): Dutch public bodies have had to be able to receive EN 16931 e-invoices since 2019. Suppliers to central government must send e-invoices, for example in Peppol BIS 3 or SI-UBL 2.0 (the Dutch specification), via Peppol or Digipoort.
- Between businesses (B2B): no obligation yet. A PDF invoice by email is allowed if your customer accepts it.
The government's plans
On 11 September 2026 the government sent an outline letter (contourenbrief) to the Dutch House of Representatives. The main points:
- 1 July 2030: mandatory structured e-invoicing for domestic B2B transactions.
- 1 July 2031: mandatory digital reporting of invoice data to the tax authority.
- Businesses using the small business scheme (KOR) (turnover up to €20,000) are excluded under the plans.
Note: these are still plans. There is no law yet. According to the government a bill is expected before summer 2027, so dates and details may still change.
EU rules: ViDA
The EU VAT in the Digital Age (ViDA) package was published on 25 March 2025. From 1 July 2030 e-invoicing and digital reporting become mandatory for B2B trade between EU member states, and invoices must be issued within 10 days. The European standard EN 16931 is the baseline. ViDA also makes it easier for member states to mandate domestic e-invoicing, as Belgium already did (Belgium e-invoicing mandate).
What can you do now?
- Ask your accounting or invoicing software provider whether it supports UBL / Peppol BIS 3.
- Invoicing Belgian customers or the government? Then you need e-invoices today. Create them with the web form or the API.
- Get your master data right: Chamber of Commerce number, customers' VAT numbers (check them with the VAT number check) and buyer references.
- Test your current UBL export with the validator.
FAQ
Is e-invoicing mandatory in the Netherlands?
For invoices to central government, yes. Between businesses not yet: the government wants to make it mandatory from 1 July 2030, but there is no law yet.
Will it apply to freelancers?
Under the plans yes, unless you use the small business scheme (KOR). This may still change in the bill.
Which format will be used?
The plans are based on the European standard EN 16931. In practice Dutch parties currently use Peppol BIS Billing 3.0 or SI-UBL 2.0, both UBL.
Can I send e-invoices already?
Yes, if your customer agrees. Many accounting packages can already import UBL invoices automatically.
Create or check a Peppol e-invoice yourself
Create 2 invoices for free with the web form, validate without limits in your browser, or automate with the API (5 free a month).
Not tax or legal advice. This article gives general information based on public sources (as of 1 November 2026). Rules can change; check your own situation with the tax authority (Belastingdienst, Belgian FPS Finance at efactuur.belgium.be) or your accountant.