Dutch Cabinet Confirms B2B eInvoicing Mandate in The Netherlands
Monday 14th September, 2026
The Dutch cabinet has confirmed mandatory e-invoicing in the Netherlands in 2030 for all B2B transactions, both domestic and intra EU Community. Digital VAT reporting for domestic transactions follows on 1 July 2031. The eInvoice exchange infrastructure has not yet been decided.
Timeline:
- 1 July 2030: mandatory B2B e-invoice for domestic and intra-Community transactions.
- 1 July 2030: digital reporting to the Dutch Tax Administration of intra-Community transactions.
- 1 July 2031: digital reporting of domestic transactions, using a selection of data fields from issued e-invoices.
- This autumn: public internet consultation starts.
- Before the 2027 summer recess: bill submitted to parliament.
- Before 1 July 2028: parliamentary process completed, leaving room for a test phase.
Only the EU standard EN 16931 will be used, including for domestic transactions. No other standards will be added. There will be no separate threshold for micro-businesses. Businesses using the Dutch small business scheme (KOR) will have no domestic e-invoicing obligation, although reporting on intra-Community acquisitions may still apply.
Existing invoicing exemptions will be retained where possible. In line with ViDA, the deadline for issuing invoices will be shortened to 10 days after the supply of goods or services. Reporting will follow the same data minimisation as the EU subset for intra-Community transactions. The Tax Administration will retain the data for ten years.
The ViDA Directive requires businesses, from 1 July 2030, to report their cross-border B2B trade within the EU per transaction, based on e-invoices that follow the EU standard. Member States may extend this to domestic transactions.
The Netherlands is doing so, citing VAT fraud prevention, a stronger digital economy and, over time, lower administrative burden.
EY recommended prescribing the Peppol network for business-to-business exchange. Peppol is already mandatory in the Netherlands for invoicing central government. The cabinet has not adopted that choice yet. According to the letter, the European Business Wallet, which is under development, must also be taken into account.
Further research runs until October 2026 on interoperability, the relationship between e-invoicing and digital reporting, secure data exchange, competition, and safeguarding supervision and enforcement. In parallel, Sira Consulting is assessing administrative burden per business group, followed by an SME test, a business impact assessment and an implementation test by the Tax Administration.
With mandatory e-invoicing Netherlands 2030 the date is now set, but choosing or migrating software takes time.
