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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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← All mandates
NL
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
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.
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 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.
No domestic B2B penalty regime yet.
News, guides and rulings tagged for this country.
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