The Netherlands to introduce e-invoicing and digital reporting

Who this will interest: Businesses trading in the Netherlands;

Key point(s): The Netherlands has announced its intention to introduce an e-invoicing mandate from 2030 and digital reporting from 2031 for business to business (B2B) transactions;

Essentia’s take: EU countries are required under VIDA to introduce-invoicing and the trend is really gathering pace now. This will be a major area for businesses’ attention in the coming years.

Action points: Businesses trading in the Netherlands should monitor the developments coming out of the Netherlands and prepare their internal invoicing systems in order to comply with the new requirements;

In detail

The Netherlands has announced its intention to introduce e-invoicing and digital reporting in a letter issued by the State Secretary for Finance to the House of Representatives.

• A public consultation will start in 2026
• A first draft of the new legislation should be published in 2027.
• The intention is to have finalised the legislative process by 1 July 2028.
• On 1 July 2030 mandatory e-invoicing should go live for domestic and intra-community B2B transactions. That means all businesses in the Netherlands should be able to issue and receive e-invoices for B2B transactions starting this date. Mandatory digital reporting should also go live for intra-community B2B transactions.
• On 1 July 2031 mandatory digital reporting for domestic B2B transactions should start.

The new rules only deal with B2B transactions and at the moment there does not seem to be any intention to extend them to B2C supplies.

The expectation is e-invoices will be issued no later than 10 days from the date when the tax point took place.

Details concerning the format used for e-invoicing and digital reporting has not been announced however it is expected this will be subject to debate during the consultation process. For e-invoicing it is expected that the Peppol standard will be proposed as it is currently in use for B2G (business to government) transactions.

A number of exceptions and exemptions will be introduced as well, including:

• Businesses undertaking exempt supplies will be excluded from this requirement;
• Businesses selling second hand goods, travel agencies, supplies of excise goods and mineral oils;
• Small businesses;
• There will be separate rules for retailers;

Companies trading in the Netherlands should prepare for the new rules. If you have questions or would like to further discuss the new amendments, please reach out to us.