Dutch cabinet confirms mandatory e-invoicing Netherlands 2030 for domestic B2B trade

The Hague, 11 September 2026 The Dutch cabinet has confirmed mandatory e-invoicing Netherlands 2030 for all B2B transactions, both domestic and intra-Community. This follows from the outline letter on electronic invoicing and reporting (Contourenbrief elektronisch factureren en rapporteren) that State Secretary for Finance Eelco Eerenberg sent to the House of Representatives today, also on behalf of the Minister of Economic Affairs and the State Secretary for the Interior. Digital VAT reporting for domestic transactions follows on 1 July 2031. Which infrastructure will be required for exchanging e-invoices has not yet been decided.

The timeline in the outline letter

• 1 July 2030: mandatory B2B e-invoice for domestic and intra-Community transactions.
• 1 July 2030: digital reporting to the Dutch Tax Administration (Belastingdienst) of intra-Community transactions, including acquisitions.
• 1 July 2031: digital reporting of domestic transactions, using a selection of data fields from issued e-invoices.
• This autumn: public internet consultation starts.
• Before the 2027 summer recess: bill submitted to parliament.
• Before 1 July 2028: parliamentary process completed, two years before entry into force, leaving room for a test phase.

The key choices at a glance:

• Only the EU standard EN 16931 (Commission Implementing Decision (EU) 2017/1870) will be used, including for domestic transactions. No other standards will be added.
• There will be no separate threshold for micro-businesses. Businesses using the Dutch small business scheme (KOR) will have no domestic e-invoicing obligation, although reporting on intra-Community acquisitions may still apply.
• Existing invoicing exemptions will be retained where possible.
• In line with ViDA, the deadline for issuing invoices will be shortened to 10 days after the supply of goods or services.
• Reporting will follow the same data minimisation as the EU subset for intra-Community transactions. The Tax Administration will retain the data for ten years.
• The bill will be submitted to the Dutch Data Protection Authority for advice, and a DPIA will be carried out.

Context: ViDA Netherlands and the open infrastructure question

The ViDA Directive ((EU) 2025/516) requires businesses, from 1 July 2030, to report their cross-border B2B trade within the EU per transaction, based on e-invoices that follow the EU standard. Member States may extend this to domestic transactions. The Netherlands is doing so, citing VAT fraud prevention, a stronger digital economy and, over time, lower administrative burden. The letter builds on the parliamentary letter of 26 June 2025 and on the EY study, which recommended a broad introduction.

EY also recommended prescribing the Peppol network for business-to-business exchange. Peppol is already mandatory in the Netherlands for invoicing central government. The cabinet has not adopted that choice yet. According to the letter, the European Business Wallet, which is under development, must also be taken into account. Further research runs until October 2026 on interoperability, the relationship between e-invoicing and digital reporting, secure data exchange, competition, and safeguarding supervision and enforcement. In parallel, Sira Consulting is assessing administrative burden per business group, followed by an SME test, a business impact assessment and an implementation test by the Tax Administration.

What mandatory e-invoicing Netherlands 2030 means and what to do now

For business owners and finance managers

1. Map how you currently send and receive invoices: PDF, paper, EDI or already structured. Anything that does not comply with EN 16931 must change before 1 July 2030.
2. Check your invoicing process against the 10-day deadline after supply. Monthly summary invoices may need to be adjusted.
3. Trading with other EU countries? Prepare for transaction-level reporting from 1 July 2030, including incoming intra-Community acquisitions.
4. Using the KOR scheme? Check whether you have intra-Community acquisitions, as reporting may still apply to those.
5. Ask your accounting or ERP vendor for its roadmap on EN 16931 and digital VAT reporting.

For software vendors and integrators

• Make sure your software can create, validate and process EN 16931 e-invoices, both outbound and inbound.
• Design your data model so the data fields of the EU reporting subset can be delivered separately. The technical connection with the Tax Administration has not been defined yet, so build in a modular way.
• Follow this autumn’s internet consultation and the outcome of the infrastructure research in October 2026.

For Peppol Serviceproviders

• The obligation is fixed, the prescribed infrastructure is not. Model scenarios in which Peppol is or is not prescribed, and in which the European Business Wallet plays a role.
• Prepare your services for the link between e-invoicing and reporting, one of the topics in the follow-up research.
• Keep an eye on announcements from the Netherlands Peppol Authority (NPA).

For more background, read our news item on the run-up to the cabinet decision and our review of the EY report. The alternative route is covered in European Business Wallet e-invoicing.

With mandatory e-invoicing Netherlands 2030 the date is now set, but choosing or migrating software takes time. If you want to see which solutions already support EN 16931 and Peppol, you can compare providers independently in the comparison tool on Peppol.now.

Sources

1. Dutch State Secretary for Finance, parliamentary letter of 11 September 2026, reference 2026-0000288216, “Contourenbrief elektronisch factureren en rapporteren” (in Dutch).
2. Parliamentary letter on the implementation of the VAT in the Digital Age directive, 26 June 2025 (Rijksoverheid.nl, in Dutch)
3. Report ViDA e-facturatie en digitale rapportage (EY study), Rijksoverheid.nl, in Dutch
4. Council Directive (EU) 2025/516 of 11 March 2025 (ViDA), EUR-Lex
5. Commission Implementing Decision (EU) 2017/1870 (EN 16931), EUR-Lex