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eInvoicing Documentation


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eInvoicing in The Netherlands


Ministry of the Interior and Kingdom Relations - policy making

Logius -  implementation and maintenance for central government

RVO – information hub on eInvoicing for the central government


Law of 15 March 2012 amending the Law on turnover tax 1968 regarding new billing rules (“the Implementation of the Billing rules directive”)

Law of 20 December 2017 amending the Public Procurement Law 2012 to include Directive 2014/55/EU.

Transposed the Directive 2014/55/EU


Use of the extra year for compliance of non-central entities (by )


Mandatory for

Sending, receiving and processing: Central government agencies, since January 2017 

Receiving and processing: local government and all other contracting authorities since 18 April 2019 


(*European Standard on eInvoicing mandatory for contracting authorities since  )

  • NLCIUS for EN 16931-1
  • UBL-OHNL (national UBL)
  • SETU (HR – XML)
  • SI-UBL

Multiple public and private platforms available:

  • Management of the Dutch substandard NLCIUS: STPE
  • National Forum on eProcurement policy: NMBF
Use of CIUS and/or Extensions

YES NLCIUS for EN 16931-1


According to law of 20 December 2017 amending the Public Procurement Law 2012 to include Directive 2014/55/E, the implementation deadline for B2G eInvoicing for all public authorities in the Netherlands was 18 April 2019.

The Dutch government had already implemented part of the Directive 2010/45/EU in national law in 2012 (Implementation of the Billing rules Directive of 15 March 2012), simplifying rules in the field of billing regarding the levying of VAT and harmonizing the requirements for the invoicing and eInvoicing.

eInvoicing platform and eInvoicing management solutions

In the Netherlands, the implementation of eInvoicing as required by Directive 2014/55/EU and the Dutch Procurement Law has been executed by adopting the PEPPOL framework for setting up an interoperable exchange infrastructure. Currently, all government agencies are direct or indirect connected to the PEPPOL infrastructure.

The foundation Simplerinvoicing is currently acting as the Dutch PEPPOL Authority.

There are 42 providers of PEPPOL solutions in the Dutch market.

Approach for receiving and processing eInvoices

Economic operators can submit eInvoices in three ways:

  1. Using the above-described Simplerinvoicing network. The network can be used both for B2B and B2G (central and local) exchanges. It also allows for cross-border invoicing as it is connected to PEPPOL since 2013;
  2. Using market solution providers. Suppliers can submit eInvoices for central government via solution providers that have established direct link with the central hub. Logius provides a list of solution providers on their website. eInvoicing via service is suitable for those suppliers who are sending mid-volume invoices, have a fully automated eInvoicing process or that have no possibility for direct connection to the central hub.
  3. Using the government solutions and services provided by Logius. In this way, economic operators can submit eInvoices for central government manually via webforms.

Once received by public entities, the processing of eInvoices is carried out in a semi-automated way. The processing of eInvoices by public entities depends on the maturity of their levels of automation and IT systems. Some agencies process eInvoices automatically; others manually.

Public entities in the Netherlands can receive eInvoices in three formats:

  1. UBL-OHNL is a standard that describes the messages for public procurement of all goods and services, except hiring of temporary staff. UBL-OHNL is based on the international standard UBL. The UBL-OHNL invoice be replaced by NLCIUS at the latest in 2021;
  2. SI-UBL is a subset (200 elements) of all the UBL specification (2400 items). The SI-UBL standard is used by the Simplerinvoicing. The standard SI-UBL will eventually be replaced by NLCIUS;
  3. SETU (HR – XML) standard describes the messages (including eInvoices) in the context of data exchange for hiring temporary staff. This is currently the highest volume of invoices to (central) government. SETU is an extention of NLCIUS.

The Dutch government ambitions to reconnect to the European standard by setting up the NL CIUS on the PEPPOL BIS and having it implemented in the first half of 2021 at the latest.

eInvoicing implementation in sub-central level contracting authorities 

The eInvoicing implementation at the sub-central is in operation. In November 2019, 95% of sub-central authorities already used eInvoices while eInvoicing was not yet mandated for all municipalities and suppliers. 

Onboarding activities from the government have ceased. The use of PEPPOL is not mandatory but recommended. 

The municipalities are not legally required to ask for eInvoices from their suppliers. However, they have the possibility to set a requirement in their procurement contracts.

Status on the implementation of the European Standard on eInvoicing (EN) 

The Netherlands transposed the Directive into law through its National Procurement Act and it did not need the Directive’s extended deadline for sub-central authorities. The capability for contracting authorities to be included in the address network (i.e. PEPPOL SMP) was not included in the regulation, but it was provided in an additional memorandum. 

Monitoring eInvoicing implementation

The monitoring of eInvoicing implementation is not explicitly tackled however, there are some measures of uptake across different institutions. The current approach is oriented toward a technical perspective and there is not that much focus on monitoring & communicating the benefits to the broader public. 

The Netherlands developed an eInvoicing Heat Map, where suppliers can check all eInvoicing-ready government entities. This tool has become obsolete since the government entities are able to receive and process eInvoice as required by Dutch Law and the Directive on eInvoicing. 

Use of Core Invoicing Usage Specifications (CIUS) at national level

NLCIUS is a subset of the mandatory European Standard (EN) 16931 for application in the Netherlands. The European Standard (EN16931) describes the method of eInvoicing to governments and can also be used by companies. EN16931 and NLCIUS provides clarity to governments and companies about the elements and data that should be used on invoices to government organizations in the Netherlands. For more information go to Forumstandaardisatie.

Additional information

No additional information. 

You can also access the 2016, 2017, 2018 and 2019 eInvoicing Country Sheets via the eInvoicing User Community.


Last updated:  Feb 03, 2021 15:43