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The Netherlands has been a leader in e-invoicing adoption, implementing strict regulations to modernize financial transactions and improve tax compliance. The country has fully transitioned to mandatory e-invoicing for all public sector transactions, ensuring a standardized and efficient approach. In the private sector, e-invoicing is encouraged and widely used, with expectations of future mandates to align with European Union regulations.
The Dutch government has actively promoted digital invoicing as part of its broader e-Government initiative, focusing on improving transparency, reducing fraud, and enhancing automation in financial processes. As a result, both businesses and public institutions benefit from faster payments, reduced processing errors, and significant cost savings.
Regulatory authority
The Netherlands Tax and Customs Administration (Belastingdienst) oversees the implementation of e-invoicing regulations, ensuring compliance with both national and EU directives.
E-invoicing requirements
Since January 1, 2017, all public sector entities in the Netherlands must receive and process electronic invoices. Suppliers to government agencies are required to submit e-invoices, ensuring full compliance with the European Directive 2014/55/EU. In the private sector, e-invoicing is currently voluntary but strongly encouraged, with many companies adopting digital invoicing to improve efficiency and reduce processing costs.
Accepted invoice formats
Invoices must be issued in UBL 2.1 XML or Peppol BIS format, ensuring compatibility with international standards and seamless integration with ERP and accounting systems.
Transmission channels
Invoices must be submitted via the Digipoort platform, the central e-invoicing gateway for the Dutch government. Businesses that operate internationally or wish to integrate their invoicing processes with European partners can also use Peppol as a standardized transmission method.
Digital signatures
Digital signatures are not mandatory for e-invoices in the Netherlands. However, businesses may choose to use them to enhance security and ensure document authenticity.
Archiving requirements
Electronic invoices must be stored for seven years, in accordance with Dutch tax regulations. Invoices related to real estate transactions must be archived for ten years to comply with VAT requirements.
How B2B e-invoicing works in the Netherlands
Businesses generate invoices in UBL 2.1 XML or Peppol BIS format and submit them via Peppol-certified access points or other digital invoicing networks. While e-invoicing is not legally required in B2B transactions, many companies have adopted it voluntarily to improve processing efficiency, ensure VAT compliance, and enhance interoperability with international partners.
How B2G e-invoicing works in the Netherlands
Invoices must be submitted through Digipoort, where they are validated and processed by public administration systems. Suppliers must adhere to UBL 2.1 XML or Peppol BIS formats to ensure compatibility with government requirements. Once processed, invoices must be securely archived for seven years, or ten years in cases involving real estate transactions.
