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Europe_The Netherlands

The e-invoice in Europe

The Netherlands

The Netherlands has long been one of the more mature countries for e-invoicing in Europe. The B2G e-invoice requirement is established and Peppol is widely used. On the B2B side, there is no legal requirement yet, but everyday practice has made e-invoices common in both the private and public sectors.

The facts

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

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B2G

The authorities require suppliers to send EN 16931 e-invoices via Digipoort - a central platform managed by the Dutch Ministry of the Interior - and Peppol. When the requirement was introduced in 2019, it only applied to public procurement, but in 2020 other public entities were added.

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B2B/B2C

No general legal requirement, but if the buyer requests an e-invoice, the supplier must provide it. The Dutch government is also promoting e-invoicing. An implementation plan for mandatory e-invoicing has been made and is synchronized with the ViDA reform. A national B2B e-invoice requirement could be in place by 2030.

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FORMAT

SI-UBL 2.0 (NL-CIUS) and Peppol BIS 3.0 (UBL 2.1). Distribution is practically always via Peppol.

Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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