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Netherlands e-invoicing: PEPPOL for public sector, ViDA on the horizon

E-invoicing via PEPPOL is already required for suppliers to the Dutch central government. A private B2B mandate is expected under the EU ViDA directive around 2028–2030. Invoicia prepares you now.

📅 EU ViDA directive expected ~2028–2030📄 PEPPOL BIS Billing 3.0
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What's happening

The Netherlands has mandated PEPPOL e-invoicing for all suppliers to the central government since 2019 (under EU Directive 2014/55/EU). For private B2B transactions, there is no mandate yet — but the EU's VAT in the Digital Age (ViDA) package is expected to introduce a pan-EU B2B e-invoicing requirement around 2028–2030. Dutch businesses with Belgian customers must already comply with Belgium's mandate from 1 January 2026.

Mandate status

Partial

Public sector: already mandatory since 2019. Private B2B: no current deadline — EU ViDA expected to introduce mandatory e-invoicing approximately 2028–2030 for domestic transactions and 2028 for intra-EU transactions.

Who's affected

Public sector suppliers (mandatory); private B2B voluntary

All suppliers to the Dutch national government must use PEPPOL for invoicing. For private-sector B2B, there is currently no legal mandate, but adoption is growing rapidly, particularly among larger enterprises. Businesses trading with Belgium must comply with Belgian rules from January 2026.

Deadline

EU ViDA directive expected ~2028–2030

Public sector: already mandatory since 2019. Private B2B: no current deadline — EU ViDA expected to introduce mandatory e-invoicing approximately 2028–2030 for domestic transactions and 2028 for intra-EU transactions.

Format required

PEPPOL BIS Billing 3.0

PEPPOL BIS Billing 3.0 (UBL 2.1) is the required format for public sector e-invoicing. ICD code 0106 (KvK number) is used for PEPPOL routing in the Netherlands.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML on all plans — free. Pro plan enables direct delivery via the PEPPOL network through a certified Access Point. Supports Dutch BTW rates (21%, 9%, 0%) and KvK/BTW number fields for compliant invoices.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited + PEPPOL network sending

Frequently asked questions

Is e-invoicing mandatory in the Netherlands?+

PEPPOL e-invoicing is mandatory for suppliers to the Dutch national government. For private B2B transactions, there is no mandate yet. The EU ViDA directive is expected to introduce a pan-European mandate around 2028–2030.

What PEPPOL format does the Netherlands use?+

The Netherlands uses PEPPOL BIS Billing 3.0 (UBL 2.1), the European standard format. The ICD code for routing is 0106 (KvK Chamber of Commerce number, 8 digits).

What BTW rates apply in the Netherlands?+

The Netherlands has three BTW (VAT) rates: 21% (standard, most goods and services), 9% (reduced rate for food, medicines, books, hotels, passenger transport), and 0% (exports and intra-EU supplies).

What is required on a Dutch invoice?+

A Dutch B2B invoice must include: a sequential invoice number, invoice date, seller's name and address, KvK number (8 digits), BTW identification number (NL123456789B01), buyer's name, address and BTW number, description of goods or services, quantity and unit price excl. BTW, BTW rate and amount, and total incl. BTW.

Does Invoicia support Dutch e-invoicing?+

Yes. Invoicia generates PEPPOL BIS Billing 3.0 XML on all plans. The free plan includes XML generation; the Pro plan enables direct PEPPOL network sending. Dutch BTW rates and KvK/BTW number fields are fully supported.

My Dutch customer is in Belgium — do I need to e-invoice?+

If your Belgian customer is VAT-registered, Belgium's mandatory B2B e-invoicing applies from 1 January 2026. You must send a PEPPOL BIS Billing 3.0 invoice via the PEPPOL network. Invoicia's Pro plan enables this directly.

Read this guide in another language

Nederlands

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.