The e-invoice in Europe

The Netherlands

The Netherlands has long been one of the more mature countries in Europe regarding e-invoicing. Requirements for B2G e-invoicing are already established, and Peppol is widely used. A statutory requirement is on the horizon, and the timeline has been set. The Dutch Ministry of Finance has presented a plan to the House of Representatives outlining that e-invoicing will become mandatory as of July 1, 2030, followed by a requirement for e-reporting starting July 1, 2031.

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.

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.

There is no general legal requirement yet, but if the buyer requests an e-invoice, the supplier must provide one. However, the requirement is on the way. The Netherlands is aligning its timeline with the ViDA reform. Mandatory e-invoicing will be implemented nationally on July 1, 2030. One year later, on July 1, 2031, this will be followed by a requirement for the e-reporting of domestic transactions.