- The Dutch cabinet will introduce mandatory B2B e-invoicing from 1 July 2030 for both domestic and intra-EU transactions, with digital VAT reporting for intra-EU transactions starting the same date and domestic digital reporting from 1 July 2031.
- Only the EU e-invoice standard EN 16931 will apply; no extra domestic standard or micro-business threshold will be added. Businesses under the Dutch small business scheme (KOR) are exempt from domestic e-invoicing, though some intra-EU acquisition reporting may still apply.
- In line with ViDA, invoice issuance deadlines will be shortened to 10 days after supply, and the tax authority will retain reported data for 10 years.
- The government has not yet decided on the exchange infrastructure (e.g., Peppol); this will be assessed alongside the EU Business Wallet and other interoperability/security issues.
- Legislative steps are planned through 2028, with public consultation starting this autumn and a parliamentary bill expected before the 2027 summer recess.
Source: p2pnetwork.org
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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