VAT in the Digital Age (ViDA) and E-Invoicing Requirements in the Netherlands

Transition to E-Invoicing: Key Insights

In the Netherlands, e-invoicing is already a requirement for transactions with government bodies (B2G). From 1 July 2030, this obligation will also apply to all business-to-business (B2B) transactions. Given these developments, businesses need to understand what constitutes a valid e-invoice under the new rules and how the changes may impact their operations.

Under Dutch invoicing rules, e-invoices must be issued by the tenth day of the month following the supply of goods or services, a requirement that aligns with standard invoice rules. Businesses are advised to consult with their advisors to ensure compliance, as regulations may vary and change across countries. For those with international operations, coordination with global colleagues is recommended.

Legal Framework for E-Invoicing in the Netherlands

E-invoicing for B2G transactions is governed by Directive 2014/55/EU, which has been transposed into national legislation. This means that suppliers to government bodies must issue e-invoices in a structured format that complies with the European standard EN 16931.  E-invoicing for intra-EU and domestic B2B transactions will be governed by Directive (EU) 2025/516 from 1 July 2030. Currently, there is no further specific e-invoicing legislation in the Netherlands. Draft legislation to implement e-invoicing based on ViDA is expected in 2027.

Requirements for E-Invoicing

To be considered valid, an e-invoice in the Netherlands must be created, transmitted, and received in a structured format compliant with EN 16931. A simple PDF attached to an email does not qualify as an e-invoice. Preferred formats include those that are UBL/XML-based. Sector-specific formats may also be used, provided they are correctly mapped to EN 16931.

For B2G transactions, Peppol is the e-invoicing network used in the Netherlands. For future B2B e-invoicing requirements under ViDA, the Dutch government has not yet definitively determined whether the use of Peppol will be mandatory. Although the Dutch government has not yet formally designated the exchange infrastructure for future B2B e-invoicing, Peppol is widely expected to become the preferred network. For public sector transactions, Digipoort and a Supplier Portal are available as official entry points.

Electronic signatures or seals are not required for invoices in the Netherlands. Compliance with the structured format and transmission through trusted networks is considered sufficient to ensure the authenticity and integrity of e-invoices.

Archiving and Accessibility of E-Invoices

Dutch tax law requires invoices to be archived in their original format for a period of seven years. Businesses must ensure the long-term readability of the original UBL/XML file and should not rely solely on PDF conversions or printed copies. Storage of e-invoices outside the Netherlands is permitted, provided the invoices remain immediately accessible to the Dutch Tax Administration. Businesses must be able to grant online access to stored data upon request.

During the retention period, businesses are responsible for guaranteeing the authenticity, integrity, and legibility of e-invoices.

Direct Reporting

The Dutch government has opted for a transaction-based digital reporting model rather than a SAF-T based reporting system. Under this model, invoice data will be reported electronically on a near real-time basis. Digital reporting for intra-EU transactions will apply from July 1, 2030, while digital reporting for domestic B2B transactions will become mandatory from 1 July 2031.