Country Guide

🇳🇱 E-Invoicing in Netherlands

B2G MandatoryPeppol

Verification pending: 20 December 2025

The Netherlands was an early Peppol adopter with mandatory B2G e-invoicing since 2017. The country uses SI-UBL (Dutch UBL customization) alongside Peppol BIS Billing 3.0. B2B is voluntary but widely adopted via Peppol. A mandatory B2B mandate is expected under EU ViDA between 2027-2028.

TL;DR

Netherlands requires (B2G) e-invoicing using peppol_bis, si_ubl formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

peppol_bis, si_ubl

Peppol

Connected

Portal

Digipoort ↗

Compliance

Mandate Status

Phase

Status

Scope

B2G (central)

Live (Jan 2017)

Central government suppliers

B2G (all)

Live (Apr 2019)

All government entity suppliers

B2B mandate

2027-2028

Expected under ViDA

Technical Specifications

Required CIUSSI-UBL 2.0 (Dutch CIUS) or Peppol BIS Billing 3.0

Government portalDigipoort (government message broker)

Routing identifierOIN (Organisatie Identificatienummer) for B2G

PeppolYes — instrumental in Peppol network development

Accepted formatspeppol_bis, si_ubl

Practical

Common Rejection Patterns

#1NL-02Dutch VAT numbers must be in correct formatFix guide

#2BR-NL-01KVK Number RecommendedFix guide

#3BR-NL-02Dutch BTW number recommendedFix guide

#4NL-R-001Dutch suppliers must include an invoice reference when issuing a credit...Fix guide

#5NL-01Dutch sellers should include KVK numberFix guide

Invoice Navigator auto-remediates these at pipeline speed. See how →

View all Netherlands error codes

Implementation Notes

Digipoort and SI-UBL. B2G invoices route through Digipoort, the government's message broker, using an OIN for recipient identification. SI-UBL 2.0 includes Dutch-specific extensions beyond standard UBL. If your pipeline already handles Peppol BIS 3.0, the Dutch market is straightforward. Many Dutch businesses already use Peppol for B2B transactions voluntarily.

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