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E-invoicing in the Netherlands: current and planned rules

Read the Dutch government invoicing rules and distinguish current obligations from proposed domestic B2B changes and EU rules for 2030.

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In the Netherlands, an e-invoice is currently mandatory only for invoices to central government, and sometimes to municipalities, provinces and water boards. An obligation for business transactions with other EU countries starts on 1 July 2030; the cabinet wants the same date for domestic transactions, but those rules are not final. A PDF is not an e-invoice.

This page summarises the official information on Ondernemersplein, the Dutch government's business portal (in Dutch), checked on 5 November 2026. It is not tax advice; your accountant or adviser can tell you how the rules apply to you.

What is settled and what is planned?

Obligation Who From Status Source
Send e-invoices to central government Suppliers of central government already in force Ondernemersplein
E-invoice and digital reporting for transactions with businesses in other EU countries Businesses trading in the EU 1 July 2030 EU rules adopted, Dutch implementation to follow Ondernemersplein
E-invoice for domestic business transactions Businesses invoicing other businesses expected 1 July 2030 planned, not final Ondernemersplein
Digital reporting of domestic business transactions Businesses expected 1 July 2031 planned, not final Ondernemersplein

In September 2026 the cabinet chose to introduce e-invoicing and reporting for businesses (Rijksoverheid). There is no legislation yet for the domestic obligation, so anyone saying every Dutch business must already send or receive e-invoices is ahead of the law.

Do small businesses have to do anything?

Not yet, unless you supply central government. The cabinet intends to exempt businesses in the small business scheme (kleineondernemersregeling, KOR) from sending e-invoices and reporting invoice data for domestic transactions (Ondernemersplein). If suppliers already send you e-invoices, you can read them free with open an e-invoice.

What applies to invoices to the government?

If you supply goods or services to central government, you must send an e-invoice; decentralised authorities sometimes require it too (Ondernemersplein). There are four ways to do it (Helpdesk e-factureren):

  1. accounting software that can e-invoice;
  2. a service provider that connects your software to Peppol;
  3. a general invoicing portal;
  4. for an occasional invoice, the central government's supplier portal (Leveranciersportaal).

The invoice carries the same details as an ordinary invoice, such as invoice number, invoice date, description, order number or reference, and VAT rate.

Is a PDF by email enough?

For ordinary domestic business invoices, a PDF is still allowed. Not for central government: a PDF is not an e-invoice (Ondernemersplein). Under the new European rules, a PDF by email will no longer be enough between businesses either (Ondernemersplein). An e-invoice has structured data that software can process automatically.

Which formats are used?

Format What it is Read more
UBL the XML syntax most Dutch e-invoices are written in What is UBL?
NLCIUS the Dutch rules on top of EN 16931, in UBL or CII What is NLCIUS?
Peppol BIS Billing 3.0 the UBL specification for the Peppol network What is Peppol BIS?
CII the other XML syntax of EN 16931 What is CII?

All are based on the European standard EN 16931. A file written in UBL does not automatically meet NLCIUS or Peppol, which add their own rules. Your recipient tells you what they require.

How do I prepare?

  1. Map your invoices: who do you invoice: government, Dutch businesses, EU businesses, consumers?
  2. Ask your software supplier which e-invoicing options exist, as Ondernemersplein advises. If you are choosing new software, include e-invoicing in the choice.
  3. Read incoming e-invoices free with open an e-invoice.
  4. For an occasional e-invoice: create an e-invoice from a form.
  5. Check before sending with check an e-invoice.

Other Dutch accounting formats

You will also meet the XAF audit file and SBR for reporting to government.

E-invoicing deadlines by country

Country Scope Obligation From Who Source
Netherlands B2G Receive
In law 		Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. Official source
Last checked 5 November 2026.

Frequently asked questions

Is e-invoicing mandatory in the Netherlands now?

Only for invoices to central government, and sometimes to municipalities, provinces and water boards. Between businesses it is not yet mandatory. An obligation for business transactions with other EU countries applies from 1 July 2030, and the cabinet wants the same date domestically.

When will Dutch businesses have to send e-invoices?

For transactions with businesses in other EU countries from 1 July 2030. For domestic business transactions expected from 1 July 2030 too, but that is not final.

Do small businesses in the Netherlands need e-invoices?

Not yet, unless they supply central government. The cabinet intends to exempt businesses in the small business scheme (KOR) from sending e-invoices for domestic transactions.

Is a PDF by email enough in the Netherlands?

For ordinary domestic business invoices, it still is. Not for central government, because a PDF is not an e-invoice. Under the new rules, a PDF by email will no longer be enough between businesses either.

How do I send an e-invoice to the Dutch government?

With accounting software that can e-invoice, through a service provider connected to Peppol, through an invoicing portal, or, for an occasional invoice, the central government's supplier portal (Leveranciersportaal).

Sources

Updated 5 November 2026

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