E-Invoicing in Netherlands

Country Situation

General Description

The Netherlands has been a proactive implementer of digital public procurement, focusing heavily on B2G e-invoicing. This initiative was largely spurred by the country's transposition of Directive 2014/55/EU into national law. The core goal of this digital transformation is to streamline processes, increase overall efficiency, lower costs, and minimize errors in transactional exchanges, including e-invoices and electronic orders.

The technological core of the Dutch B2G framework is the Peppol network. All government agencies are connected, either directly or indirectly, to the Peppol infrastructure, which ensures interoperable exchange capabilities. The preferred format for e-invoicing aligns fully with the European standard (EN 16931). While B2G transactions are mandated for suppliers to central government, e-invoicing is currently not mandatory for B2B transactions within the Netherlands. B2B adoption is entirely voluntary, and acceptance requires the explicit consent of the buyer.

FAQs

When did it become mandatory for Dutch government organisations to handle e-invoices?

All contracting authorities and special-sector entities in the Netherlands were mandated to be ready to receive and process electronic invoices (e-invoices) for agreements under the public procurement directives (i.e. contracts above EU threshold values) starting on 18 April 2019. The government chose not to exercise the option to delay this deadline for non-central contracting authorities (such as municipalities).

Who governs the technical standards and infrastructure for B2G e-invoicing?

The Netherlands Peppol Authority (NPa) is the central governmental entity responsible for managing the standards and infrastructure for e-invoicing, including the adoption of the Peppol BIS standards. The NPa consults regularly with the Peppol community (service providers) and the stakeholder community (businesses and authorities) to advise on compliance and development.

What specific file format or standard must I use for B2G e-invoices?

The e-invoices must comply with the European standard for electronic invoicing (EN 16931). The Dutch national customisation of this standard, known as the NLCIUS (“Elektronisch factureren – gebruiksinstructie voor de basisfactuur conform EN 16931-1”), is used to simplify implementation. The use of the NLCIUS is mandatory for all governmental organisations in the Netherlands, including provinces, municipalities, water boards, and independent administrative bodies (ZBOs).

What is the primary exchange network used for B2G e-invoicing?

The core technology supporting secure national and international e-invoice exchange, designed to facilitate the implementation of the European standard, is the Peppol network.

Do I need the recipient’s consent to issue an electronic invoice?

Yes. Electronic invoicing is applied unless the recipient does not accept it.

Is electronic invoicing mandatory in B2B or B2C transactions?

No. There is currently no general obligation to use e-invoicing in B2B or B2C transactions in the Netherlands. Businesses may adopt e-invoicing voluntarily, provided both parties agree and all VAT and record-keeping requirements are met.

Is there a roadmap for making B2B e-invoicing mandatory?

At present there is no national law requiring B2B e-invoicing. However, discussions are ongoing in the EU under the “VAT in the Digital Age” (ViDA) initiative, which may introduce mandatory digital reporting and e-invoicing across member states. The Netherlands is expected to align with the EU timetable once agreed.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	The Netherlands Peppol Authority (NPa). They work with the Netherlands enterprise agency (RVO) and Logius.
Formats	UBL 2.1, CII (Cross Industry Invoice)
Infrastructure / Platform	Peppol
E-signature Required	No
Key Deadlines	18 April 2019: B2G e-invoicing for all public authorities
AR Mandatory	Yes. It is mandatory for suppliers dealing with the central Dutch government. It is voluntary for B2B.
AP Mandatory	Yes. Government organisations are obliged to receive and process e-invoices.
Peppol Available	Yes
Domestic Transactions	B2G: Yes B2B: No
Cross-border Transactions	B2G: Yes. Dutch authorities only accept EN 16931 e-invoices. B2B: No
Archiving Period	7 years
Archiving Abroad	Allowed under certain conditions

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