2025 The Netherlands (2025 eInvoicing Country Sheet)

Summary

• B2G mandate: A partial Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], as mandated by law of 20 December 2017 amending the Public Procurement Law 2012, which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. However, they can be adopted voluntarily, with consent of the buyer.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in the Netherlands by public authorities. All public contracting authorities in the Netherlands are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: The business-to-government (B2G) eInvoicing operating model in the Netherlands requires all government entities to be equipped to receive and process electronic invoices. The centralised system allows for invoice submission primarily through the secure Peppol network, which automatically converts invoices into the required government format and routes them via Digipoort. Additionally, a Central Government eInvoicing portal exists for suppliers with fewer invoices, while Digipoort caters to those needing high-volume automated invoicing solutions.
• Use of CIUS and Extensions: The Netherlands employs the NLCIUS (Core Invoice Usage Specification for the Netherlands) as a tailored version of the European eInvoicing standard (EN 16931). This customised specification addresses the specific invoicing needs for Dutch government transactions and is also applicable to businesses, ensuring compliance and uniformity in the invoicing process.
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: There is no monitoring mechanism in the Netherlands to monitor eInvoicing developments.

Highlights

The Netherlands has established a robust eInvoicing framework for the public sector, with a partial B2G mandate requiring all central government bodies to receive and process eInvoices in line with EN 16931. Although eInvoicing is not mandatory for B2B or B2C transactions, its use is encouraged through procurement contracts, and most sub-central authorities have adopted it voluntarily.

Legislation

B2G

There is a partial business-to-government (B2G) mandate.

The eInvoicing Directive was implemented by the law of 20 December 2017 amending the Public Procurement Law 2012.

B2B

There is no business-to-business (B2B) mandate. In the Netherlands eInvoicing is not mandatory for B2B transactions. It is accepted on a voluntary basis; however, the consent of the buyer is required.

B2C

There is no business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

In the Netherlands, public entities are equipped to receive eInvoices in various formats, aligning with the European standard EN 16931. The preferred format is Peppol BIS 3.0, a subset of the European standard tailored for European use, with specific rules for the Netherlands. Other accepted formats include UBL-OHNL, which supports the public procurement of goods and services and is based on the international standard UBL. Additionally, SI-UBL 2.0 represents the Dutch implementation of NLCIUS, a version of EN 16931 specific to the Netherlands, with older versions set to be phased out. For temporary staff hiring, the SETU (HR – XML) standard is used, currently generating the highest volume of invoices to central government. These formats ensure

Operating model for eInvoicing

In the Netherlands, all government bodies, like ministries and municipalities, must handle electronic invoices. Businesses can send these eInvoices to the government using several methods. The most common method is through the Peppol network. Peppol is a secure, international network that allows companies to exchange eInvoices easily and safely. Most Dutch business software is compatible with Peppol, which automatically converts invoices into the standard format required by the government. These invoices are then sent through Digipoort, a central system that manages electronic communication for government services. For businesses with fewer invoices, the Central Government eInvoicing portal is an option. This online portal is simple to use for those who prefer to enter invoices by hand and want to avoid extra costs. It’s also suitable for businesses without sophisticated IT systems. For those sending many invoices, Digipoort can provide a direct link. This option is best for companies wanting to automate their invoicing system entirely, especially if they send more than 50 invoices per week and have the technology to support such a setup.

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

The NLCIUS (Core Invoice Usage Specification for the Netherlands) is a customised version of the European eInvoicing standard (EN 16931) designed to facilitate electronic invoicing in the Netherlands. This specification tailors the broader European guidelines to suit the specific invoicing requirements for transactions with Dutch government entities and can also be utilised by businesses. Both EN 16931 and NLCIUS provide detailed instructions on the essential elements and data that must be included on invoices sent to government organisations in the Netherlands, ensuring consistency and compliance. For more information, please visit the Forumstandaardisatie website.

VAT Real-time reporting system:

Currently, there is no real-time reporting system in the Netherlands.

Monitoring mechanism

There is no monitoring mechanism in the Netherlands to monitor eInvoicing developments.

Next steps

While there are no immediate plans to introduce mandatory B2B or B2C eInvoicing, the government’s alignment with the ViDA initiative indicates openness to future harmonised digital reporting measures.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en

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Last updated:  Aug 14, 2025 17:16