Return to mapElectronic Invoicing in the Netherlands
The Netherlands has been a pioneer in the implementation of B2G electronic invoicing and is now preparing to extend this digitalization to the B2B sphere as part of its commitment to the ViDA strategy. This model will significantly reduce VAT fraud, improve tax collection, and enhance real-time transparency and traceability of commercial transactions across the EU.
Key Features of Electronic Invoicing in the Netherlands
Electronic invoicing in the Netherlands falls within the framework of European public procurement regulations, ensuring interoperability and efficiency in invoicing processes. The Ministry of the Interior and Kingdom Relations (Ministerie van Binnenlandse Zaken en Koninkrijksrelaties- BZK) is the authority responsible for coordinating the implementation and oversight of e-invoicing in the public procurement sector.
Current legislation stipulates that all public administrations must be capable of receiving and processing electronic invoices. This applies to both central government institutions and so-called contracting authorities that, while not strictly public, maintain a connection with the public sector and must comply with relevant European directives.
In the Business-to-Business (B2B) domain, the Netherlands has begun laying the groundwork for a major transformation. In 2025, the Ministry of Finance released an official statement announcing its strategy to implement new e-invoicing and digital reporting requirements, aligned with the European initiative VAT in the Digital Age (ViDA).
Mandatory Use
Since January 1, 2017, all suppliers to the Dutch central administration have been required to issue electronic invoices using structured standards
As of January 1, 2019, this requirement was extended to contracts with all sub-central administrations, including municipalities, provinces, public hospitals, and other decentralized government entities.
In the B2B sector, the goal is for all Dutch taxable persons to be required to issue and receive structured electronic invoices for intra-community B2B transactions starting in July 2030. However, electronic invoicing can still be used on a voluntary basis, provided there is customer acceptance, and all applicable legal and technical requirements are met.
Invoice workflows
The standard model for sending invoices to the public sector is Peppol, ensuring interoperability at the European level. Central public administrations use the national Digipoort platform, which is connected to the Peppol network, as the channel for receiving electronic invoices.
Although Digipoort is the national infrastructure, the model adopted by the Netherlands is fully aligned with the European interoperability framework through Peppol.
Companies already operating via Peppol do not need to connect directly to Digipoort. Their invoices are routed through the Peppol network, which is in turn linked to Digipoort, enabling final delivery to Dutch public entities.
In this setup, Digipoort acts as a specialized national Access Point for the Dutch public sector, while Peppol facilitates interoperability on a European scale.
The B2B system will be based on the interoperable Peppol model and formats such as EN 16931, with near real-time transmission to the tax authorities.
Invoice Format
The accepted formats in the Netherlands are:
- SI-UBL 2.0
- PEPPOL BIS 3.0
Both formats ensure compliance with European standards and the accurate transmission of fiscal and commercial information.
Electronic Signature
The use of an electronic signature is not mandatory for invoices addressed to the public administration or in the B2B sector.
Invoice Archiving
Invoices must be retained for a minimum period of 7 years, as required by Dutch tax and commercial legislation.
Frequently Asked Questions
What are contracting authorities in the Netherlands?
They are entities linked to the public sector that, although not directly part of the government, are required to comply with European directives on electronic invoicing. These entities are defined by Dutch legislation.
What is Digipoort?
In the context of B2G electronic invoicing, Digipoort is the official channel for receiving electronic invoices on behalf of central government bodies. State contractors—such as ministries, regulatory agencies, and national offices—are directly connected to this platform. Digipoort serves as a centralized entry and distribution point, routing electronic documents between issuing entities and receiving government bodies.
Is it possible to send electronic invoices to private companies via Peppol in the Netherlands?
Yes. While there is no legal obligation in the B2B sector, any company can use the Peppol network to send electronic invoices to private clients that have a Peppol ID. This enables standardized processes and facilitates the exchange of documents with both domestic and international partners.
WebinarOne Platform. Endless Solutions.
Contact our specialists to answer all your questions about adapting your business to any EDI, e-invoicing and tax reporting system worldwide.
Proprietary SaaS solutions
International customer support service
99.9% guaranteed availability
Managed services
International certifications and standards
Flow maintenance and integration services
Let's talk!
