Country · NL
E-invoicing in the Netherlands
B2B (domestic)
No mandate
There is no general B2B e-invoicing mandate in the Netherlands according to the sources we checked.
B2G (public sector)
In force
In the Netherlands, recipients have had to accept and process e-invoices since 1 November 2019; a general sending obligation is not stated in the sources we checked.
Key facts
- Model
- No B2B e-invoicing regime in force today.
- Formats
- Peppol BIS Billing 3.0
- NLCIUS / SI-UBL 2.0
- UBL-OHNL
- SETU (HR-XML, staffing)
- EN 16931
- Network / platform
- Peppol, routed to government via Digipoort; Central Government e-invoicing portal for low volumes
- Archiving period
- 7 years
- Penalties
- Not stated in the sources we checked
Timeline
Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.
1 November 2019B2GIn forcereceive
All public sector entities must receive and process EN 16931 e-invoices (law of 20 Dec 2017 amending the Public Procurement Law 2012); the EC factsheet rates the supplier-side B2G mandate as partial
Details and caveats
B2B e-invoicing is voluntary and requires the buyer's consent. NLCIUS is the Dutch CIUS of EN 16931. No real-time reporting. The EC factsheet (last updated Aug 2025) reports no immediate plans for mandatory B2B or B2C e-invoicing. Archiving: invoices must be kept for 7 years in the form in which they were sent or received (digital invoices digitally); invoices for immovable property 10 years (Belastingdienst).
ERP support in the Netherlands
- Dynamics 365 Finance & Operations — native support
- Odoo — native support
FAQ
Is B2B e-invoicing mandatory in the Netherlands?
There is no general B2B e-invoicing mandate in the Netherlands according to the sources we checked.
Is e-invoicing mandatory for suppliers to the public sector (B2G) in the Netherlands?
In the Netherlands, recipients have had to accept and process e-invoices since 1 November 2019; a general sending obligation is not stated in the sources we checked.
Which e-invoice formats and network are used in the Netherlands?
Formats recorded from official sources: Peppol BIS Billing 3.0, NLCIUS / SI-UBL 2.0, UBL-OHNL, SETU (HR-XML, staffing), EN 16931. Network or platform: Peppol, routed to government via Digipoort; Central Government e-invoicing portal for low volumes.
Related
- Which European countries mandate B2B e-invoicing?
- Receiving vs sending: phased e-invoicing obligations
- E-invoicing checklist for multi-country companies
- Is your ERP ready for e-invoicing mandates?
- EU level: ViDA and cross-border digital reporting
- Recorded rule changes
- VAT rates in the Netherlands
- VAT number format for the Netherlands
- Country code NL (ISO 3166-1)
Sources
Last verified . Always check the official source before acting.