- E-invoicing is mandatory for Dutch public authorities since 2019
- B2B e-invoicing is voluntary but requires buyer consent, integrity controls, and seven-year archiving
- B2G e-invoices must be sent via Peppol using an Organization Identification Number
- Common formats include SI-UBL 2.0 and Peppol BIS 3.0
- Cross-border B2B e-invoicing becomes mandatory from July 1, 2030, under EU VAT in the Digital Age
- Non-compliance with B2G rules can lead to penalties
- Buyer consent is required for B2B e-invoicing
- Integrity and authenticity can be ensured through internal controls or digital signatures
- Electronic invoices must be archived for at least seven years
- Suppliers to Dutch central authorities must submit e-invoices via Peppol since 2020
- Accepted submission methods include accounting software, Peppol-certified service providers, and government supplier portal
- E-invoicing timeline includes key dates from 2016 to 2030
- Non-compliance with B2G e-invoicing rules may result in financial penalties
- The Netherlands is moving towards broader e-invoicing mandates with Peppol as the backbone for interoperability
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
