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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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NL
Netherlands e-invoicing
EU · Peppol / Digipoort (B2G); domestic B2B e-invoicing and digital reporting to follow (contours letter, Sep 2026)
Last updated September 21, 2026
No active domestic B2B mandate yet — B2G runs over Peppol and Digipoort. On 11 September 2026 the cabinet set out its chosen course in a contours letter to the Tweede Kamer: domestic B2B e-invoicing from 1 July 2030, aligned with ViDA's intra-EU requirement, followed by digital VAT reporting from 1 July 2031. No bill has been introduced yet.
Planning
Applies to
B2B (from 2030), B2G
July 1, 2030
Next phase deadline
Domestic B2B 1 Jul 2030; reporting from 2031
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Is your business established in Netherlands (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Netherlands?
Netherlands: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Netherlands's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Netherlands
With no establishment and no registration or trade in Netherlands, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Netherlands.
Netherlands: domestic B2B e-invoicing chosen for 1 July 2030 – no law yet
On 11 September 2026 the cabinet chose to make domestic B2B e-invoicing mandatory from 1 July 2030 – the same date as the ViDA intra-EU obligation – followed by digital VAT reporting from 1 July 2031. Businesses in the small-business scheme (KOR, turnover up to €20,000 a year) would be exempt. Nothing is law yet: consultation on the draft bill runs this autumn and the bill goes to the Tweede Kamer before the summer of 2027. Build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in the Netherlands today – 2030 is the plan
No domestic B2B e-invoicing mandate applies in the Netherlands at present (B2G already requires it). The cabinet decided on 11 September 2026 to introduce one from 1 July 2030, with digital VAT reporting from 1 July 2031 and an exemption for the small-business scheme (KOR, up to €20,000 a year). The draft bill goes to consultation this autumn and to the Tweede Kamer before the summer of 2027 – watch that passage.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 January 2017
Suppliers to central government
E-invoicing has been mandatory for suppliers to the central government since 1 January 2017; invoices are delivered via Digipoort or Peppol.
Done
1 November 2019
All contracting authorities must receive
All Dutch contracting authorities must receive and process EN 16931 structured e-invoices.
Done
Autumn 2026
Consultation on the draft e-invoicing bill
Internet consultation on the draft bill implementing domestic B2B e-invoicing and reporting, announced in the cabinet's contours letter of 11 September 2026. The bill is due to go to the Tweede Kamer before the summer of 2027.
Next
1 July 2030
Domestic B2B — and intra-EU B2B under ViDA
Structured e-invoicing becomes mandatory for intra-EU B2B transactions under ViDA. The cabinet has chosen to start the domestic B2B e-invoicing obligation on the same date; businesses in the small-business scheme (KOR, turnover up to €20,000 a year) would be exempt. Subject to legislation not yet introduced.
Future
1 July 2031
Digital VAT reporting — domestic transactions
Digital reporting of domestic B2B transaction data to the tax authority is intended to follow one year after the e-invoicing obligation, per the cabinet's contours letter of 11 September 2026. Subject to legislation not yet introduced.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B (from 2030), B2G
Model
Peppol / Digipoort (B2G); domestic B2B e-invoicing and digital reporting to follow (contours letter, Sep 2026)
Formats
Peppol BIS 3.0, NLCIUS / SI-UBL 2.0 (B2G); UBL-OHNL and SETU also in use
Region
EU
STATUS
Planning
Scope
Suppliers to central government must e-invoice since 1 January 2017; all contracting authorities must receive and process EN 16931 e-invoices since 1 November 2019. On 11 September 2026 the cabinet sent the Tweede Kamer a contours letter (contourenbrief) choosing mandatory domestic B2B e-invoicing from 1 July 2030, with reporting extended to those domestic transactions from 1 July 2031. Businesses within the small-business scheme (kleineondernemersregeling, KOR) with turnover up to €20,000 per calendar year would be exempt from both. An internet consultation on the draft bill is due in autumn 2026, with the bill going to the Tweede Kamer before the summer of 2027. This is a chosen policy direction, not adopted law.
Penalties & grace period
No domestic B2B penalty regime yet.
Sources
Official sources checked on 21 September 2026:
Frequently asked questions
What is the e-invoicing mandate in Netherlands?
No active domestic B2B mandate yet — B2G runs over Peppol and Digipoort. On 11 September 2026 the cabinet set out its chosen course in a contours letter to the Tweede Kamer: domestic B2B e-invoicing from 1 July 2030, aligned with ViDA's intra-EU requirement, followed by digital VAT reporting from 1 July 2031. No bill has been introduced yet.
When does e-invoicing become mandatory in Netherlands?
Status: Planning. Next key date: Domestic B2B 1 Jul 2030; reporting from 2031 (July 1, 2030).
Who has to comply with e-invoicing in Netherlands?
Suppliers to central government must e-invoice since 1 January 2017; all contracting authorities must receive and process EN 16931 e-invoices since 1 November 2019. On 11 September 2026 the cabinet sent the Tweede Kamer a contours letter (contourenbrief) choosing mandatory domestic B2B e-invoicing from 1 July 2030, with reporting extended to those domestic transactions from 1 July 2031. Businesses within the small-business scheme (kleineondernemersregeling, KOR) with turnover up to €20,000 per calendar year would be exempt from both. An internet consultation on the draft bill is due in autumn 2026, with the bill going to the Tweede Kamer before the summer of 2027. This is a chosen policy direction, not adopted law.
Which e-invoice format is required in Netherlands?
Peppol BIS 3.0, NLCIUS / SI-UBL 2.0 (B2G); UBL-OHNL and SETU also in use. Model: Peppol / Digipoort (B2G); domestic B2B e-invoicing and digital reporting to follow (contours letter, Sep 2026).
What are the penalties for non-compliance in Netherlands?
No domestic B2B penalty regime yet.
Latest e-invoicing coverage – Netherlands
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