E-Invoicing in the Netherlands 2026 – B2G Rules, NLCIUS Standard and the Road to Mandatory B2B

E-invoicing in the Netherlands is one of the most developed in Europe, built on a solid B2G foundation that dates back to 2017. As of 2026, the country is preparing for a significant policy shift: a mandatory B2B e-invoicing regime is in active planning, aligned with the EU’s ViDA directive and expected to take effect from 2030. This guide covers the current legal framework and what businesses need to prepare for.

The NLCIUS Standard

As a member state of the European Union, the Netherlands has aligned its e-invoicing regulations with the European norm EN 16931. The Dutch national standard is NLCIUS (Netherlands Core Invoice Usage Specification), a country-specific subset of EN 16931. Its UBL implementation is SI-UBL 2.0, fully aligned with Peppol BIS Billing 3.0 for exchange across the Peppol network.

NLCIUS is maintained by the NPa (Netherlands Peppol Authority), which oversees the certification of Peppol access point providers operating in the Dutch market.

Current E-Invoicing Obligations

B2G — Mandatory Since 2017

The obligation to issue e-invoices primarily concerns the public sector. Since January 2017, central government agencies have required suppliers to submit invoices electronically. From 18 April 2019, the full B2G mandate extended to all public bodies — from ministries to local councils — which must all be able to receive and process electronic invoices.

B2B — Currently Voluntary

Mandatory B2B e-invoicing is not yet in force in the Netherlands. Businesses can voluntarily issue structured e-invoices, and many do — but there is no legal obligation for domestic B2B transactions as of 2026.

B2C — No Obligation

There is no requirement for B2C e-invoicing in the Netherlands, and this is not expected to change.

Accepted Formats and Transmission Methods

For B2G traffic, the accepted formats are Peppol BIS Billing 3.0 (preferred) and SI-UBL 2.0. Older versions of SI-UBL (1.x) are no longer accepted.

Suppliers to Dutch public entities have three main transmission options:

Via the Peppol network — the recommended channel, connecting through a certified Peppol access point provider. All central government bodies must be addressed using the OIN (Organisation Identification Number) as the Peppol Participant ID.

Via Digipoort — a direct technical gateway operated by Logius, recommended for high-volume suppliers (typically those sending more than 50 invoices per week) with sufficient IT infrastructure.

Via the Government Supplier Portal — a manual web-entry option for low-volume suppliers who do not have EDI capabilities.

For B2B Peppol exchange, the routing identifier is the KVK number (Chamber of Commerce) or Dutch VAT identification number.

Archiving Requirements

Dutch regulations require businesses to archive e-invoices for at least seven years. For invoices relating to immovable property, the retention period is ten years, consistent with general Dutch VAT bookkeeping rules. Archiving may take place abroad, provided the integrity and availability of documents can be guaranteed upon request by tax authorities.

The Road to Mandatory B2B: ViDA and 2030

This is the most significant development in Dutch e-invoicing in 2026. On 10 March 2026, the Dutch Secretary of Finance submitted a formal parliamentary report on implementing the EU ViDA package — specifically the e-invoicing and digital reporting pillar. The government has signalled strong interest in a broad domestic mandate covering both intra-Community and domestic B2B transactions, built on the Peppol network, with a phased rollout from 2030 to 2032. Draft legislation is expected for public consultation in Q4 2026.

The report recommends designating Peppol as the single infrastructure for both e-invoicing and digital reporting, and rolling out obligations for domestic B2B transactions starting from January 2030.

The government is expected to publish its preferred implementation direction during summer 2026, release draft legislation by the end of 2026, finalise legislation around mid-2028, and align implementation with the EU-wide ViDA deadline of 1 July 2030.

This represents a decisive shift from the Netherlands’ historically market-driven, voluntary approach to B2B e-invoicing toward a fully mandated, structured system aligned with the rest of Europe.

Growth and Adoption

The Netherlands has long been one of Europe’s leaders in e-invoicing adoption. As early as 2011, approximately 40% of Dutch companies were already using electronic invoices. It is estimated that automating invoicing processes saves the Dutch public administration approximately €10 million annually. The existing infrastructure — Peppol network, Digipoort, NLCIUS standard — provides a solid foundation for the upcoming B2B mandate.

Summary

Key facts for businesses operating in or with the Netherlands in 2026:

• B2G e-invoicing — mandatory for all public bodies since 2019; format NLCIUS / Peppol BIS 3.0
• B2B e-invoicing — voluntary in 2026; mandatory mandate planned from 2030
• Transmission — Peppol network (preferred), Digipoort (high volume), Government Supplier Portal (low volume)
• Archiving — 7 years (10 years for property-related invoices)
• Next milestone — draft B2B legislation for public consultation, Q4 2026

For questions about e-invoicing compliance in the Netherlands or across the EU, our team is ready to help: Contact us — amavat®