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The Netherlands was an early adopter of e-invoicing in Europe and has been instrumental in developing the Peppol network. B2G e-invoicing has been mandatory since 2017, with B2B obligations expected under the EU's ViDA initiative.
Last verified: January 8, 2025
Source: Logius / Dutch Tax Authority
Current Regulation
Peppol / NLCIUS
Language
Dutch
Currency
EUR
Accepted Formats
SI-UBL 2.0
Upcoming Changes
B2B mandate expected 2026-2028
January 2017
B2G e-invoicing mandatory for central government
April 2019
Extended to all government entities
2026-2028
B2B mandate expected (under ViDA)
All suppliers to Dutch government entities must submit e-invoices via Peppol or Digipoort. The SI-UBL format (Dutch customization of UBL) is widely used alongside Peppol BIS Billing 3.0. An OIN (Organisatie Identificatienummer) is required for routing.
While B2B e-invoicing is currently voluntary, the Netherlands is expected to implement mandatory B2B e-invoicing under the EU ViDA directive between 2026-2028. Many Dutch businesses already use Peppol for B2B transactions.
Dutch e-invoicing primarily uses the Peppol network. The SI-UBL 2.0 format includes Dutch-specific extensions. For B2G, invoices are routed through Digipoort, the government's message broker.
Currently limited to payment delays for non-compliant B2G invoices. B2B penalties will be defined with the upcoming mandate.
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