- eInvoicing Framework in the Netherlands: The Netherlands has established a partial Business-to-Government (B2G) eInvoicing mandate requiring all central government entities to accept and process electronic invoices compliant with the European Standard for eInvoicing (EN 16931) for public procurement contracts above EU thresholds, while B2B and B2C invoicing remains voluntary.
- Operational Model and Standards: Government bodies must utilize the Peppol network for eInvoicing, which allows for secure transmission of invoices, and the country employs the NLCIUS (Core Invoice Usage Specification for the Netherlands) as a tailored version of the European standard to meet specific invoicing requirements.
- Current Status and Future Considerations: There is currently no VAT real-time reporting system or monitoring mechanism for eInvoicing developments in the Netherlands. While there are no plans for mandatory B2B or B2C eInvoicing, the government is open to future digital reporting measures aligned with the ViDA initiative.
Source ec.europa.eu
E-Invoicing & E-Reporting Mandates in the Netherlands
| Transaction Type | Established Entities | Non-Established Entities | Mandatory? | Notes |
|---|---|---|---|---|
| B2G (Business to Government) | ✅ Yes (Partial) | ✅ Yes (Partial) | Yes | All public authorities must accept e-invoices compliant with EN 16931. Suppliers are encouraged to use Peppol or Digipoort. |
| B2B (Business to Business) | ✅ Allowed | ✅ Allowed | No | Voluntary use with buyer consent. No legal mandate. |
| B2C (Business to Consumer) | ✅ Allowed | ✅ Allowed | No | Voluntary. No legal requirement for e-invoicing. |
| E-Reporting (VAT Real-Time Reporting) | ❌ Not applicable | ❌ Not applicable | No | No real-time VAT reporting system in place. |
Key Notes
- The B2G mandate applies to all public procurement contracts above EU thresholds.
- The Netherlands uses Peppol BIS 3.0 and NLCIUS formats for structured e-invoicing.
- No monitoring mechanism or real-time VAT reporting is currently active.
- The system is open to future changes under the EU’s ViDA initiative.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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