Countries · NL

E-invoicing in Netherlands

B2G mandatoryPeppol connectedUpdated January 2026Verified · automated check

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.
Mandate status
PhaseStatusScope
B2G (central)Live (Jan 2017)Central government suppliers
B2G (all)Live (Apr 2019)All government entity suppliers
B2B mandate2027-2028Expected under ViDA
Technical specifications
Required CIUSSI-UBL 2.0 (Dutch CIUS) or Peppol BIS Billing 3.0
Routing identifierOIN (Organisatie Identificatienummer) for B2G
PeppolYes — instrumental in Peppol network development
Accepted formatspeppol_bis, si_ubl
Common rejections
CodeRejectionGuide
NL-02Dutch VAT numbers must be in correct formatFix guide
NL-R-001Dutch suppliers must include an invoice reference when issuing a credit...Fix guide
NL-R-002Dutch suppliers must provide complete address with street name, city, and...Fix guide
NL-R-004When both supplier and customer are Dutch, the customer address must include...Fix guide
NL-01Dutch sellers should include KVK numberFix guide

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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FAQ

Have a Netherlands e-invoice that came back rejected? Check it here.

Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.