The Netherlands is moving towards a new mandatory electronic invoicing and digital reporting model. The Dutch Government has announced its intention to introduce mandatory electronic invoicing for domestic B2B transactions from July 1, 2030, aligning the country's model with the new European VAT in the Digital Age (ViDA) requirements.
From the same date, the new European digital reporting requirements for certain intra-EU B2B transactions will also apply, while the Netherlands plans to extend digital reporting to domestic B2B transactions from July 1, 2031.
The new framework still needs to be implemented through legislation. The Government plans to submit the proposal for public consultation in autumn 2026 and subsequently present the draft legislation to the House of Representatives before summer 2027.
When will B2B electronic invoicing become mandatory in the Netherlands?
The Dutch Government plans to introduce mandatory electronic invoicing for domestic B2B transactions from July 1, 2030. The measure still needs to be incorporated into national legislation, meaning that the final technical and operational requirements will be defined during the legislative process.
The decision forms part of the Netherlands' adaptation to the new European VAT in the Digital Age (ViDA) framework, which will progressively transform the exchange of tax information between businesses and tax authorities across the European Union.
The currently announced timetable includes:
- July 1, 2030: mandatory electronic invoicing for domestic B2B transactions.
- July 1, 2030: application of the digital reporting requirements established by ViDA for the corresponding intra-EU B2B transactions.
- July 1, 2031: mandatory digital reporting for domestic B2B transactions.
Businesses covered by the Dutch small business scheme (Kleineondernemersregeling or KOR), with a maximum annual turnover of €20,000 per calendar year, are expected to be exempt from the future domestic electronic invoicing and digital reporting requirements.
The Netherlands aligns its electronic invoicing model with ViDA
The announcement made in September 2026 represents a significant development in the approach previously followed by the Netherlands.
The country had already supported the digitalization of VAT proposed by the European Union, particularly for intra-EU transactions. Under the new approach, the Government has decided to extend this transformation to the domestic environment as well.
ViDA will establish a harmonized transaction-based digital reporting model for certain intra-EU B2B transactions from July 2030. Structured electronic invoicing will play a central role in supporting this exchange of information.
The Netherlands intends to use this European transformation as an opportunity to introduce structured electronic invoicing for domestic B2B transactions and subsequently implement the corresponding domestic reporting system.
This will enable companies operating both within and outside the Netherlands to move towards more harmonized electronic invoicing and tax compliance processes.
B2G electronic invoicing is already established in the Netherlands
Electronic invoicing is not new to the Netherlands. Its use is already well established in transactions with public administrations.
Since January 1, 2017, central contracting authorities and entities have been required to be able to work with electronic invoices. In April 2019, this capability was extended to public entities at local and regional level, further consolidating electronic invoicing in the B2G environment.
The development of the Dutch model has been closely linked to interoperability and European standards, progressively preparing the technological ecosystem that will now need to evolve towards future B2B requirements.
Peppol and electronic invoicing in the Netherlands
Peppol currently plays an important role in electronic invoice exchange in the Netherlands, particularly in transactions with public administrations.
Since October 2020, the Netherlands has had its own national Peppol Authority, which coordinates the development of the ecosystem and works with public administrations, service providers and businesses.
The network enables organizations using different management systems to exchange structured electronic documents through connected service providers, facilitating interoperability between participants.
The Dutch ecosystem also uses specifications aligned with the European EN 16931 standard, which establishes the common semantic model for electronic invoicing in Europe.
However, during the legislative process the Government still needs to define how the future mandatory B2B system will operate from a technical perspective. The technological model that will apply from 2030 should therefore not yet be considered final.
How does electronic invoicing with public administrations currently work?
Companies invoicing Dutch public bodies currently have several mechanisms available for submitting electronic invoices.
One of the main channels is Peppol, which enables structured electronic documents to be exchanged through access points connected to the network.
Another is Digipoort, the digital infrastructure used by the Dutch Government for the secure exchange of information between businesses and public administrations.
These infrastructures form part of the country's current electronic invoicing ecosystem, although the future B2B model will need to be specifically defined through the legislative process planned for the coming years.
Digital reporting in the Netherlands
The reform announced by the Government goes beyond electronic invoicing. The Netherlands also intends to move towards a digital reporting system for B2B transaction data.
For the relevant intra-EU transactions, the new European digital reporting requirements will apply from July 1, 2030, in line with the ViDA timetable.
For domestic B2B transactions, the Netherlands plans to introduce reporting from July 1, 2031.
The one-year gap between the introduction of domestic electronic invoicing and domestic reporting will separate the two stages of the transformation process.
The final design of the information exchange model is still pending. The Government has indicated that it will continue to assess issues including the security and reliability of data exchange, the impact on administrative burdens and the protection of commercially sensitive information.
SERES and electronic invoicing in the Netherlands
The evolution of the Netherlands reflects a broader trend across Europe: the convergence of electronic invoicing, digital reporting and interoperability.
SERES helps companies automate their electronic invoicing processes and adapt to different international regulatory models by connecting their management systems with customers, suppliers and public administrations.
For organizations operating across multiple countries, having a solution capable of managing different national requirements makes it possible to address the evolution of electronic invoicing and tax reporting from a global perspective.
