NemHandel default registration: Danish businesses automatically enrolled since 1 July 2026

Copenhagen, 30 June 2026 – With the phase-in of the Danish Bookkeeping Act now
complete, a NemHandel default registration applies as of 1 July 2026: businesses using a
registered bookkeeping system are automatically enrolled in NemHandel, with the option to opt out.

What is changing

Businesses receive at least four weeks’ notice before automatic enrollment, giving them time to
opt out if NemHandel does not apply to them. Those who take no action remain registered once that
window closes, and can then send and receive invoices via the Danish e-invoicing network. The
measure is a direct consequence of the full rollout of the Danish Bookkeeping Act, which requires
bookkeeping software providers to support NemHandel functionality.

Update to an earlier article

Peppol.now previously reported, on 30 June 2026, on Denmark’s longer-term transition to Peppol
BIS 4: NemHandel
BIS 4 becomes mandatory in November 2028, with OIOUBL phased out by May 2029. This default
registration as of 1 July 2026 is a separate, short-term consequence of the Bookkeeping Act and is
independent of that 2028-2029 standardisation: it does not concern which message format becomes
mandatory, but who is already being connected to the network today.

Why this matters

For Dutch and Belgian businesses trading with Danish partners, this means a growing share of
the Danish business population is already reachable via NemHandel this year, even if those
partners themselves have not taken any active step. That increases the likelihood that Peppol
invoicing to Denmark is already possible without separate arrangements.

What it means for software vendors

Bookkeeping software vendors active in Denmark should account for the fact that their
customers may already be connected through default registration, even without having requested it
themselves. This shifts part of the responsibility for correct NemHandel configuration onto the
software vendor.

Compare Peppol Serviceproviders

Want to know which Peppol Serviceprovider supports invoicing to Denmark? Use the Peppol.nu
comparison tool to compare providers independently.

1. VATupdate – Bookkeeping Act Phase-In Complete; NemHandel by Default from July 2026 (30 June 2026)

French e-invoicing standards updated: AFNOR publishes new technical specifications

Paris, 10 July 2026 – French standards body AFNOR has published updated
French e-invoicing standards, replacing the February 2026 versions. The publication lands only
weeks before the mandatory start of the French e-invoicing reform on 1 September 2026 for large
enterprises and ETIs (mid-sized companies).

What has changed

Three technical documents now form the reference baseline for software vendors, ERP providers
and Plateformes Agréées (Approved Platforms, renamed from PDP in July 2025):

• XP Z12-012 defines the supported formats (UBL, CII, Factur-X) and the
  profiles and lifecycle statuses of electronic invoices.
• XP Z12-013 specifies the APIs that company information systems must use to
  interface with an Approved Platform.
• XP Z12-014 is a comprehensive functional guide covering the full e-invoicing
  workflow, including several newly identified scenarios, pushing the total number of documented
  use cases past 40.

Why this matters

These French e-invoicing standards are not a minor technical footnote: they determine exactly
how invoices, status messages and error handling must flow between businesses and their Approved
Platform. For companies trading with French partners via Peppol or a comparable network, this
means internal integrations and test cycles need to be checked against the current specification,
not the February version. Software vendors still testing against the older documents risk building
an implementation that does not match what will actually be verified from 1 September 2026.

Timeline of the French reform

The phased rollout itself is unchanged: large enterprises and ETIs must be able to receive
structured e-invoices from 1 September 2026, with large enterprises also required to issue them.
SMEs and micro-enterprises follow from September 2027. The newly published standards are meant to
support that transition technically, not to shift the dates.

What it means for Dutch and Belgian businesses

Companies in the Netherlands and Belgium invoicing French trading partners should verify with
their Peppol Serviceprovider whether their current integration already accounts for the updated
XP Z12 standards. Aligning this now avoids delays once French enforcement actually starts after
1 September.

Compare Peppol Serviceproviders

Looking for a Peppol Serviceprovider that also supports cross-border invoicing with French
partners? Use the Peppol.nu
comparison tool to compare providers on functionality and supported networks. See also our
earlier article on the French
Peppol Authority for broader context on the French e-invoicing reform.

1. VATupdate – France E-Invoicing Specifications Updated for 2026 (10 July 2026)
2. VATupdate – France E-Invoicing Reform: AFNOR Releases New Core Standards (3 July 2026)

UAE e-invoicing mandate: Peppol pilot and ASP requirements

Abu Dhabi, 9 July 2026 – The UAE e-invoicing mandate is moving into its next phase, with a pilot programme based on the Peppol network. The Ministry of Finance launched the pilot on 1 July 2026 with accredited service providers (ASPs), ahead of a phased mandate that runs through to 2029.

UAE e-invoicing mandate: a 4-corner model with an ASP requirement

The United Arab Emirates is adopting a Peppol-based 4-corner model, under which invoices must be submitted in the PINT AE format. Businesses are required to appoint an Accredited Service Provider (ASP), which must itself be a certified Peppol Service Provider. The ASP handles the technical connection to the network and validates invoices against the prescribed fiscal fields.

The framework also introduces transitional arrangements that allow businesses to migrate from legacy invoicing systems to the new digital infrastructure. During this transition, organisations must ensure system compatibility and audit-ready digital record-keeping, and adapt their ERP systems to meet the structured reporting requirements.

Timeline: a phased mandate through 2029

Following the pilot phase that began on 1 July 2026, the mandate will be rolled out in stages. Large taxpayers with revenue of AED 50 million or more must comply from 1 January 2027. Smaller businesses follow from 1 July 2027, and government transactions from 1 October 2027. Full enforcement of the framework is expected by 2029 at the latest.

A growing pool of accredited service providers

The UAE Ministry of Finance continuously reviews new applications for ASP accreditation. An ASP applicant must be an active, certified Peppol Service Provider and meet requirements around company registration, tax registration and information security. For Peppol Service Providers already active in Europe, this offers an opportunity to serve Gulf-region clients through local accreditation, using the same Peppol infrastructure they already operate in Europe.

Second Gulf state after Saudi Arabia, ahead of Oman

The UAE thereby follows Saudi Arabia as the second country in the Gulf region with a mandatory e-invoicing framework based on accredited service providers. This fits a broader regional trend: Oman is also introducing its Fawtara Peppol mandate from August 2026, becoming the third country in the region. Where Saudi Arabia opted for a central clearance model, the UAE and Oman are choosing service provider accreditation built on a strong Peppol foundation, which increases interoperability between the Gulf states and the rest of the world.

What this means for Dutch and Belgian businesses

For organisations doing business with the UAE, this is a concrete signal to start thinking now about connecting to the Peppol network in the region. A Peppol Service Provider that is also accredited as an ASP in the UAE, or that partners with one, prevents businesses from having to set up separate, country-specific solutions alongside their existing European Peppol connection. Multinationals and supply chain parties with operations in the Gulf region would do well to prepare for the ASP requirement and the PINT AE format in good time, especially given the short transition period before the first enforcement date in January 2027.

The PINT AE format is a local variant of the international PINT specification (Peppol International Invoice), which OpenPeppol developed to give countries outside Europe a standardised basis for their invoicing format, without every country having to reinvent the wheel. For Dutch and Belgian ERP vendors that already support Peppol BIS 3.0, moving to PINT variants for other regions is typically a matter of mapping and validation rather than a completely new integration.

Is your organisation preparing for the UAE e-invoicing mandate already? Compare Peppol Service Providers with international coverage in the overview of Peppol suppliers.

1. VATupdate – Peppol E-Invoicing Test and Fiscalisation Updates (UAE): Phased Rollout Towards 2027 Mandate (6 July 2026)
2. Fiscal Requirements – original source publication on the UAE mandate

E-invoicing mandate Netherlands: cabinet to choose ViDA course this summer

The Hague, 9 July 2026 – The Dutch cabinet is working towards a decision this summer on the e-invoicing mandate Netherlands is preparing to introduce: will it remain limited to the cross-border invoices required by the EU, or will it also cover domestic B2B invoicing? State Secretary Eerenberg for Finance must choose between a minimal and a broad implementation of the EU’s ViDA directive, a decision with major consequences for Dutch businesses.

Two scenarios: ViDA-A or ViDA-B

From 1 July 2030, the European Union requires member states to introduce digital reporting and e-invoicing for cross-border B2B transactions, part of the ViDA package (VAT in the Digital Age). For the Netherlands, the open question is how far the national implementation should reach. The cabinet is weighing two variants. ViDA-A limits the obligation to exactly what Europe prescribes: cross-border and certain reverse-charge supplies. ViDA-B extends the obligation to domestic B2B transactions, making e-invoicing and digital reporting the standard for nearly all business invoices.

Advisory firm EY already recommended the broad variant to the cabinet in March 2026. According to EY, ViDA-B leads to higher initial implementation costs for businesses, but delivers a substantial reduction in structural administrative burden over time. The cabinet is explicitly weighing this advice in its political deliberations.

The Netherlands lags behind its neighbours

While the Netherlands still has no statutory B2B mandate, neighbouring countries have already moved. Belgium introduced a mandatory 4-corner Peppol model for domestic B2B invoices on 1 January 2026, with a 5-corner e-reporting model planned for 2028. France starts a phased mandate in September 2026 through certified Plateformes Agréées. Germany opted for a longer transition period, with a receiving obligation in place since 2025 and an issuing obligation taking effect between 2027 and 2028. The Netherlands is therefore one of the few large EU member states that has not yet chosen a direction for its domestic market.

Public consultation planned for the fourth quarter

Regardless of which variant the cabinet chooses, a public consultation on the draft bill is planned for the fourth quarter of 2026. This means businesses, software vendors and Peppol Service Providers are expected to get concrete sight of the proposed legislative text later this year, before it makes its way to the Dutch House of Representatives.

A political trade-off between costs and benefits

The choice is not purely technical. A broad ViDA-B implementation requires businesses to make significant investments in ERP integration, validation and archiving, while a minimal ViDA-A approach largely postpones those costs until 2030. At the same time, EY points out that a fragmented approach, in which businesses first invest only for cross-border invoices and later have to scale up for domestic invoices too, ends up costing more overall than setting up the full infrastructure in one go. This trade-off between short-term costs and long-term benefits is shaping the cabinet’s direction.

Role of the Netherlands Peppol Authority (NPA)

The Netherlands Peppol Authority (NPA), which emerged from Simplerinvoicing being transferred to the national government, currently manages the Peppol infrastructure for the mandatory B2G invoicing based on NLCIUS and Peppol BIS 3.0. Should the cabinet opt for ViDA-B, it is likely that the NPA will also play a role in the broader B2B rollout, given its existing ties to these standards.

What the e-invoicing mandate Netherlands means for your organisation

For finance managers and IT decision-makers, the cabinet’s choice matters, but it should not be decisive for preparation. Regardless of which scenario is chosen, the EU obligation for cross-border invoicing applies from 2030 either way, and Peppol stands out as the logical infrastructure given its alignment with the rest of the EU. Organisations that switch to a Peppol Service Provider now avoid having to scramble under time pressure if a broad implementation is eventually adopted. Accountants and advisors should already flag the distinction between the current B2G obligation and the possibly broader B2B obligation on the horizon to their clients.

Want to prepare for a broader e-invoicing mandate Netherlands might introduce? Compare Peppol Service Providers in the overview of Peppol suppliers.

1. Dutch government – Cover letter to the ViDA e-invoicing and digital reporting report (10 March 2026)
2. Accountancy Vanmorgen – ICT & AI | Mandatory e-invoicing: what choices remain? (2 July 2026)

E-invoice legal validity: new Belgian rules for credit notes and VAT deduction

Brussels, 8 July 2026 – Belgium’s FPS Finance has clarified the legal status of the structured e-invoice within Belgian VAT law through Circular 2026/C/65. The circular confirms e-invoice legal validity for VAT purposes and introduces stricter rules for credit notes and other corrections.

What the new e-invoice legal validity rules set out

Circular 2026/C/65 states that the structured e-invoice, drawn up in accordance with the European standard EN 16931, becomes the primary legal and evidentiary document for VAT purposes. This document replaces earlier formats such as the standalone PDF invoice as the legally binding proof document in a B2B context between Belgian VAT-registered businesses.

The circular also introduces strict requirements for corrections. Credit notes, cancellations and other adjustments must now follow the same structured e-invoice logic wherever the e-invoicing mandate applies. This is intended to keep the entire transaction lifecycle, from original invoice to correction, digitally traceable and auditable.

In addition, VAT rounding rules are aligned with European standards, and the circular confirms that VAT deduction can be based on structured e-invoices. A limited fallback mechanism remains in place for cases where a recipient is technically unable to receive structured e-invoices.

Why this clarification was needed

Since 1 January 2026, structured B2B e-invoicing via the Peppol network has been mandatory for Belgian VAT-registered businesses. By mid-March 2026, adoption stood at around 83 percent, following an unprecedented rush of registrations in the final weeks of 2025. Now that the tolerance period is over and penalties are actually being applied, practical questions have emerged about how corrections, credit notes and the evidentiary status of the e-invoice relate to existing VAT rules.

Circular 2026/C/65 is also a step in building the legal foundation for Belgium’s mandatory e-reporting, due to take effect on 1 January 2028. That five-corner model builds technically on the existing Peppol infrastructure, but places additional requirements on the completeness and structure of the exchanged invoice data.

What this means for businesses and Peppol Service Providers

For Belgian businesses, this mainly means that correction processes can no longer be treated as an administrative afterthought. A credit note that is not processed according to structured e-invoice logic undermines the evidentiary value of the original transaction. Businesses would do well to check with their Peppol Service Provider whether credit notes and cancellations are actually processed in structured form, rather than being sent separately as a PDF or by email.

Because VAT deduction is now explicitly linked to the structured e-invoice, the quality of master data also becomes more important: VAT numbers, amounts and item codes need to be correct, or not only the invoice but also the right to deduction is put at risk. For international suppliers invoicing Belgian customers, this is an additional reason to move to structured e-invoicing via Peppol wherever possible.

Businesses looking to strengthen their implementation, or to check whether their current Peppol Service Provider supports these correction rules, can consult an independent overview of certified providers via the Peppol.nu comparison tool. More background on practical experiences since the Belgian mandate took effect is available in the earlier article Belgium e-invoicing 2026: first lessons after the deadline.

Sources

1. FPS Finance / Fisconet: Circular 2026/C/65