Aligning with the European ViDA (VAT in the Digital Age) directive, the Dutch government has published its roadmap to mandate electronic invoicing between private companies (B2B) and establish a digital reporting system (e-Reporting).
Below, we break down how the current system works, the newly announced deadlines, and how this change will impact companies operating in the country.
B2G: A well-established reality through Digipoort and Peppol
In the Netherlands, electronic invoicing for public administrations (B2G) has been mandatory for years (since 2017 for the central government and 2019 for all other public entities).
To invoice the Dutch government, companies have several options, with the Peppol model being the most widely used and recommended. The B2G ecosystem works as follows:
- Digipoort: This is the central platform (the government "hub") that acts as the official entry point for receiving electronic invoices addressed to central government agencies.
- Peppol Network: The vast majority of suppliers use a Peppol Access Point to send their invoices. These travel securely through the network until they reach Digipoort.
- Logius Portal: For suppliers with a very low volume of invoices, the government offers a manual entry portal.
- Supported formats: The standard format is SI-UBL (Simplerinvoicing UBL) or NLCIUS, both of which are strictly aligned with the European standard EN 16931.
Electronic Invoicing and e-Reporting Schedule in the Netherlands
While B2B invoicing is currently voluntary, the Dutch government has established a clear timeline for its mandatory implementation, aiming to reduce VAT fraud and modernize tax oversight:
- July 1, 2030 (Electronic Invoicing): The mandate to issue structured electronic invoices for all domestic B2B transactions will come into effect. On this same date, the application of European ViDA requirements for the digital reporting of intra-community operations is expected.
- July 1, 2031 (e-Reporting): One year later, digital reporting of invoice data (e-Reporting) for domestic transactions will become mandatory, with information sent directly to the Dutch tax authority (Belastingdienst).
At the legislative level, the government expects to have the regulations drafted by 2027 and finalized by 2028, giving companies a full two-year window to adapt their ERP systems before the 2030 deadline.
How Electronic Invoicing will work in the Netherlands
Although the final technical details will be set out in future legislation, preliminary government studies already point in a very clear direction. As expected, the European EN 16931 standard will be used for structured electronic invoices in the Netherlands. At the moment, there are no plans to create parallel national formats that would complicate interoperability.
Also similar to other countries, the Peppol network is the leading candidate (though yet to be confirmed) for B2B exchange, leveraging the maturity this infrastructure already has in the country thanks to B2G. In fact, the Dutch government has recommended the use of this platform.
Finally, the 5-Corner Model has been chosen to integrate e-Reporting. In this scheme, the invoice travels from the supplier to the customer through their respective service providers (the traditional 4 corners of Peppol), while a "fifth corner" is responsible for extracting and reporting the required tax data to the Tax Administration.
We help you prepare for tax changes in the Netherlands
For multinational companies operating in the Netherlands, the transition to mandatory B2B and e-Reporting will require solid technological planning. Managing multiple local platforms to comply with each European country's mandates is inefficient and costly.
With our SAP connector, Invictia, at Brait we help you centralize and automate electronic invoicing and global tax compliance. Whether you need to connect to the Peppol network to invoice Dutch government agencies today, or prepare for the 2030 B2B mandate, our solution integrates natively into your SAP (ECC or S/4HANA) without the need for complex development.
Furthermore, Invictia allows you to comply with the regulations of Germany,France,Italy,Poland,Belgium and Spain, all from a single monitor.
Don't wait until the deadlines are approaching. Contact us today and discover how we can ensure your company's full compliance.
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