E-invoicing checker · Netherlands

The Netherlands' e-invoicing deadlines

There is no domestic B2B e-invoicing mandate in the Netherlands, and sending one still requires the recipient’s consent. A domestic mandate is under consideration but has not been adopted.

Receiving

There is no adopted domestic B2B e-invoicing mandate in the Netherlands; sending an electronic invoice for a domestic supply still requires the recipient’s consent. Receiving for public procurement (B2G) has been mandatory since 2017/2019, under the wet van 20 december 2017 amending the Aanbestedingswet 2012.

Issuing

There is no domestic B2B issuing obligation either. A domestic mandate is under active consideration. The cabinet’s reaction at Kamerstuk 2026Z04773 (March 2026) reports a decision expected summer 2026 and consultation in the fourth quarter of 2026, but nothing is adopted, so no date is stated here. The one obligation with a fixed date is EU-wide. From 1 July 2030, structured e-invoicing becomes the default for intra-EU B2B supplies under the EU’s VAT in the Digital Age package (Directive (EU) 2025/516).

Format

Where a format is required at all (the B2G channel), the Aanbestedingswet 2012 amendment sets it. No domestic B2B format is mandated because no domestic B2B mandate is adopted.

Channel

The B2G channel is the contracting authority’s own reception point; there is no domestic B2B channel to name. EUInvoice does not connect to the B2G channel.

What this does not cover

A domestic mandate remains under consideration and is not yet adopted, so this page states no date for it. This page does not track the outcome of the consultation described above.

Checked on 2026-09-10.