Independent.

·

Global.

·

Practical.

Image
English

TOOLS · Tracker

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.

FREE · NO SIGN-UP

← All mandates

NL

Netherlands e-invoicing

EU · Peppol / Digipoort (B2G) → ViDA

No active domestic B2B mandate yet — B2G runs over Peppol and forward planning is shaped primarily by ViDA's 2030 intra-EU requirement.

Planning

Applies to

B2G

July 1, 2030

Next phase deadline

ViDA intra-EU: 1 Jul 2030; domestic undecided

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: no domestic mandate yet — ViDA applies from July 2030

Netherlands has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.

No e-invoicing mandate applies in Netherlands today

No domestic B2B e-invoicing mandate applies in Netherlands at present (B2G may already require it). Keep an eye on national legislation and the 2030 ViDA date.

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

Q4 2026

Consultation on draft ViDA bill

Public consultation on the draft ViDA implementation bill; the domestic B2B question remains open.

Next

1 July 2030

ViDA — intra-EU B2B

Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2G

Model

Peppol / Digipoort (B2G) → ViDA

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 Jan 2017; all contracting authorities receive EN 16931 e-invoices since 1 Nov 2019. In March 2026 the cabinet forwarded an EY study recommending domestic B2B e-invoicing around 2030 but has not decided; a draft ViDA bill goes to public consultation in Q4 2026.

Penalties & grace period

No domestic B2B penalty regime yet.

Read the full Netherlands guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

Stay Ahead of VAT Changes

Don't miss crucial VAT developments that could impact your business or practice.