- B2G E-Invoicing Mandate: A partial mandate requires public sector entities in the Netherlands to accept and process e-invoices compliant with the European standard (EN 16931) since November 1, 2019. While not mandatory for B2B or B2C transactions, e-invoicing is encouraged through procurement contracts.
- Technical Framework: The Dutch e-invoicing model is based on the Peppol network, allowing secure electronic invoice submissions. The NLCIUS (Core Invoice Usage Specification for the Netherlands) tailors the European e-invoicing standard to meet local requirements, ensuring compliance and uniformity.
- Implementation and Future Outlook: Businesses must prepare for e-invoicing by assessing IT systems and processes. Although there are no immediate plans for mandatory B2B or B2C e-invoicing, alignment with the ViDA initiative suggests potential future developments in digital reporting measures.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
| Transaction Type | Established Entities | Non-Established Entities | Mandate Status | Notes |
|---|---|---|---|---|
| B2G (Business to Government) | ✅ Required to send structured e-invoices | ✅ Required to send structured e-invoices | Partial Mandate | All public authorities must accept EN 16931-compliant invoices |
| B2B (Business to Business) | ❌ Not mandatory | ❌ Not mandatory | Voluntary | Can be used with buyer consent |
| B2C (Business to Consumer) | ❌ Not mandatory | ❌ Not mandatory | Voluntary | No legal requirement |
| E-Reporting (VAT Real-Time) | ❌ Not implemented | ❌ Not implemented | No Mandate | No real-time VAT reporting system in place |
