E-invoicing compliance and regulatory updates - Netherlands

Electronic Invoicing in Netherlands

Is e-invoicing mandatory in Netherlands

The Netherlands has adopted a post-audit invoicing model. For B2B invoicing, true electronic invoicing is not mandatory. For B2G, electronic invoicing has been mandatory at the national level since 2017.

Who is affected?

All suppliers to the public sector must send electronic invoices. For B2B, e-invoicing is voluntary requires the buyer’s consent.

Compliance requirements

In B2G, suppliers must send invoices in EN16931 compatible format to the public entity and ensure the readability, integrity, and authenticity of stored invoices.

In B2B, e-invoicing is voluntary and requires the buyer’s consent.

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Key Deadlines 

• No upcoming deadlines.

Standards & Platforms  

Platform

The Peppol network is used for B2G e-invoicing, managed locally by the Netherlands Peppol Authority (NPA).

What formats are required in the Netherlands?

In B2G, EN16931 compatible formats are required.

In B2B, e-invoicing is not mandatory and is based on the receiver’s consent. Various formats may be accepted, depending on agreement.

Archiving in the Netherlands

What are the archiving requirements in the Netherlands?

Invoices must be archived for seven years. Readability, integrity, and authenticity must be guaranteed.

Legal invoice

For suppliers: A legal invoice is the e-invoice sent via the required method (Peppol for B2G) or an agreed format in B2B, ensuring integrity and authenticity.

For buyers: A legal invoice is the e-invoice received via Peppol (for B2G) or another accepted format in B2B, ensuring integrity and authenticity.

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Key Actions  

Shift to e-invoicing – It is recommended that both invoice receivers and senders reach out to their business partners to discuss the possibility of delivering invoices electronically.

Dutch e-invoicing and archiving requirements at a glance:

Supplier requirement: Dutch suppliers must send e-invoices to public entities using an EN16931 compliant format. In B2B, the invoicing format depends on agreement.

Buyer requirement: Dutch buyers must accept Peppol e-invoices for public procurement. In B2B, the invoicing format is based on agreement.

Archiving requirement: Invoices must be stored for seven years, with guaranteed readability, integrity, and authenticity.