Regulatory updates - Netherlands

As part of the implementation of VAT in the Digital Age (ViDA), mandatory e-invoicing and digital reporting requirements (DRR) will take effect on July 1, 2030. Businesses will be required to digitally report their intra-community B2B transactions on a per-transaction basis and issue e-invoices that comply with the EN 16931 standard. Regarding domestic transactions, ViDA allows member states to opt out of introducing mandatory domestic B2B e-invoicing. 

Accordingly, the Netherlands must decide on the relevant policy choices, particularly concerning the scope of any B2B e-invoicing obligation. Should both domestic e-invoicing and e-reporting be introduced, this may require the establishment of a local B2B infrastructure for the transmission of electronic invoices.  

Following its analysis, the external research agency recommended a broader e-invoicing and e-reporting mandate, covering both domestic and intracommunity transactions. The government will further assess these findings and has also highlighted potential opportunities arising from the use of the European Business Wallet to facilitate e-invoicing. 

Further policy analysis will take place over the coming months, with draft legislation expected to be published for consultation in Q4 2026. 

In the letter published by the Dutch government, the plan to introduce ViDA requirements is detailed in a four-phased plan. The planned phases include policy research, legislation, technical elaboration, and implementation.

The policy research phase encompasses considerations such as:

• The implementation of e-invoicing obligations for domestic B2B transactions;
• The implementation of obligatory digital reporting requirements for domestic B2B transactions; and
• Technical infrastructure most suitable for e-invoicing and data reporting to the tax authority.

To ensure efficient implementation while considering the administrative burden — especially for smaller enterprises — the government plans to consult publicly with businesses and service providers before taking any action.

The Netherlands is getting closer to providing a digital solution for the entire procurement workflow. The country recently introduced an e-orders pilot via Peppol for the public procurement sector.

Through this pilot, suppliers can convert the e-order received from the government to an e-invoice and send it back in nearly no time and error-free.

This project enhances information exchange between the supplier and the government, as this channel goes beyond e-order and e-invoices. Additional purchasing messages include contract data and status reports.

Wouter Scholten’s (project leader at the BZK CPO office) mission is to make buying and selling between suppliers and the government easier through digitalization. This new process is expected to increase efficiency, decrease costs, and eliminate invoice errors.