In June 2025, the Dutch government shared a plan for putting VAT rules into practice in the Digital Age. Here are the main steps.
- Fall 2025: The public can give their opinions on the first version of the laws about the platform economy and providers.
- In the third quarter of 2026, the draft for the extension of the one-stop shop (OSS) and the single VAT register will be published.
- By mid-2028, the draft law on electronic invoicing and digital reporting is expected. This will be at least two years before the date of application.
Background to e-invoicing in the Netherlands
Since January 1, 2017, the Dutch government and public bodies have been required to use electronic invoicing for public procurement.
The Dutch government put the European Directive on electronic invoicing (2014/55/EU) into law through the National Public Procurement Act (Aanbestedingswet).
This Act, in Volume 115, sets out the rules for using electronic invoices. The process of adapting to e-invoicing has been carried out gradually, depending on how each public authority has been able to take action.
In April 2019, it became mandatory for local and regional entities. Because of this, electronic invoicing is now fully used in the Dutch business-to-government environment.
The Ministry of the Interior and the Logius and PIANOo agencies are responsible for setting rules about electronic invoicing. Logius is in charge of setting up and maintaining electronic invoicing solutions for central authorities. PIANOo helps local administrations.
The Dutch government has not yet created any laws that apply to all internet platforms. However, it is recommended to use Simplerinvoicing. Several private companies worked with the Ministry of the Interior to create this platform.
However, there are several required formats: UBL-OHNL, SI-UBL, and SETU (HR-XML). The latter is based on NLCIUS, and it is expected that, in the future, the UBL-OHNL and SI-UBL formats will be replaced by NLCIUS to adapt to the common European format EN 16931.
Until now, the Netherlands had not seriously considered making electronic invoicing mandatory for businesses to other businesses and to consumers.
The role of PEPPOL in e-invoicing in the Netherlands
Instead of making systems mandatory, the Dutch government has chosen to use the PEPPOL framework to make them interoperable and standardize them.
Since October 1, 2020, the Netherlands has had its own National PEPPOL Authority (NPa). This authority is under the responsibility of the Ministry of the Interior (BZK). The Ministry of the Interior works with:
- RVO (Netherlands Enterprise Agency): It supports important areas such as sustainability, innovation, and entrepreneurship.
- Logius: The agency's job is to support the government's digital efforts. It uses tools like Digipoort to do this.
The PEPPOL system is being implemented in the Netherlands in a way that includes two key communities:
- PEPPOL Community: It is made up of service providers and is regularly consulted on technical developments, compliance, and possible regulatory changes.
- Stakeholder Community: It brings together people from the public sector, businesses, and software developers to make sure that real needs are met.
Also, all government agencies must be able to receive and process electronic invoices.
Electronic invoicing model in the Netherlands
The Dutch government has set up different ways to safely and efficiently exchange electronic invoices.
Via PEPPOL
The Dutch government recommends PEPPOL as the main channel. It is currently the standard way for the public sector to exchange electronic invoices, and most management software used by Dutch companies is already set up to use this network.
It's very easy to use. The access point automatically changes invoices in PEPPOL format to the format requested by the government. The invoices are then sent via Digipoort, the government's official messaging channel, to the relevant agency.
Via the central government's online invoicing portal
This option is for suppliers who don't send many invoices. It lets them send electronic invoices without having to use complicated systems.
The supplier goes into the portal and enters the required information to send the invoice. This makes it a simple, free, and accessible solution that does not require specialized software.
Via Digipoort
Digipoort is the government's system for managing digital messages. It handles communications between public and private entities. It is recommended for suppliers who send a lot of invoices or who want to automate the process completely.
Companies connect directly with Digipoort and link their invoicing systems with the government's. This alternative requires advanced ICT infrastructure or the ability to develop it.
Electronic tax reporting project
The Netherlands has launched a tax portal called "Mijn Belastingdienst Zakelijk" (My Tax Office for Businesses). This portal is where taxpayers must submit their VAT returns.
To access it, registered taxpayers must use eHerkenning to prove they are who they say they are, although some merchants may continue to use DigiD, depending on their profile. The portal allows taxpayers to do several things: file VAT returns, view, correct, or file claims.
In February 2023, the Ministry of Finance shared its thoughts on the European Commission's new ideas for changing VAT rules.
In it, the government said it supports a digital system for transactions between communities, as long as it makes the process easier and stops fraud.
It also said that it supports voluntary reporting methods for domestic transactions because they offer flexibility to Member States.
