Netherlands - e-invoicing mandate
No B2B mandate — B2G since 2017
The Netherlands has no B2B e-invoicing mandate and is not expected to introduce one before the EU ViDA framework lands. Suppliers to central government must invoice electronically (Peppol or Digipoort) since 1 January 2017, and local authorities must at least be able to receive. Invoices follow the NLCIUS national specification of EN 16931.
The mandate at a glance
B2B
B2G
E-reporting
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol / Digipoort
National specification
NLCIUS
Legal basis
Directive 2014/55/EU (B2G)
Official sources
- www.logius.nl — B2G e-invoicing via Digipoort/Peppol
- www.rijksoverheid.nl — Obligation to invoice central government electronically; no B2B mandate
Last verified: 2026-07-12
Central-government suppliers must e-invoice (Peppol/Digipoort), but there is no B2B mandate — the Netherlands stays on a voluntary Peppol track pending ViDA.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Netherlands?
Status in Netherlands: No B2B mandate — B2G since 2017. The Netherlands has no B2B e-invoicing mandate and is not expected to introduce one before the EU ViDA framework lands. Suppliers to central government must invoice electronically (Peppol or Digipoort) since 1 January 2017, and local authorities must at least be able to receive. Invoices follow the NLCIUS national specification of EN 16931.
Which e-invoice formats are accepted in Netherlands?
The accepted formats in Netherlands are: Peppol BIS 3.0, NLCIUS, UBL, EN 16931. They are exchanged over Peppol / Digipoort. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Netherlands?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Netherlands without transmitting anything.