- The Netherlands is preparing a ViDA-aligned e-invoicing and digital reporting system, with draft legislation expected for consultation at the end of 2026.
- The preferred direction is mandatory structured e-invoicing (EN16931) for B2B transactions, including both cross-border and domestic invoices.
- The proposed model uses near real-time digital reporting to the tax authority, with seller reporting for intra-EU B2B transactions and possible later extension to domestic transactions.
- The report favors a decentralized, no-clearance CTC model and recommends using Peppol as the mandatory exchange infrastructure.
- Final policy choices are still pending, with further government communication expected in summer 2026 and implementation potentially phased in between 2030 and 2032.
Source: kpmg.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.
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