B2B E-Invoicing Mandate by 2030: What Dutch Businesses Must Know About ViDA

A New Era for B2B Invoicing

While the Netherlands has already mandated e-invoicing for the public sector (B2G), business-to-business transactions have remained largely voluntary. That is about to change. The European Commission's VAT in the Digital Age (ViDA) initiative lays the groundwork for mandatory B2B e-invoicing across all EU member states, with a target date of July 2030.

For domestic businesses, this represents a fundamental shift in how invoices are created, sent, and processed. Whether you are a multinational corporation, an SME, or a freelancer (ZZP'er), understanding the ViDA roadmap is essential for planning your digital transformation.

What Is ViDA?

ViDA (VAT in the Digital Age) is a comprehensive EU legislative package adopted by the European Commission to modernise the VAT system using digital technologies. It has three main pillars:

1. Digital Reporting Requirements (DRR): Mandatory electronic reporting of invoice data to tax authorities in near-real-time. This will enable the Belastingdienst to receive transaction data as invoices are issued, rather than waiting for periodic VAT returns.
2. Mandatory E-Invoicing: All B2B invoices within the EU must be issued in a structured electronic format (compliant with EN 16931). PDF invoices and paper invoices will no longer satisfy legal requirements for B2B transactions.
3. Platform Economy VAT Rules: Updated rules for digital platforms and marketplaces regarding VAT collection and reporting.

For local businesses, the first two pillars are most significant. They will fundamentally change the relationship between invoicing, accounting, and tax compliance.

The Timeline: What Happens When?

The ViDA implementation follows a phased approach. Here is the expected timeline:

• 2024-2025: EU legislative process, member state consultations, and technical preparations
• 2026-2027: Member states begin transposing ViDA directives into national law. Some countries (like Belgium and Italy) may implement B2B mandates earlier.
• 2028-2029: Pilot programmes and transition periods. The country is expected to use this period for stakeholder engagement and system testing.
• July 2030: Target date for mandatory B2B e-invoicing and digital reporting across all EU member states.

It is important to note that the government may choose to implement certain requirements earlier than the 2030 deadline. It has historically been proactive on digitalisation, and the existing Peppol infrastructure provides a strong foundation for early adoption.

What Will Change for Businesses?

Once the B2B mandate takes effect, the following changes will apply:

• All B2B invoices must be structured: Sending a PDF by email will no longer count as a valid invoice. Invoices must be in a machine-readable format such as SI-UBL 2.0 or Peppol BIS 3.0.
• Invoice data must be reported to the Belastingdienst: Under DRR, key invoice data will need to be transmitted to the tax authority, potentially within days of issuance.
• Both sender and receiver must be Peppol-capable: Every business will need a Peppol Access Point to send and receive compliant invoices.
• Cross-border invoices included: The mandate covers intra-EU B2B transactions, not just domestic ones. Businesses trading with partners in Belgium, Germany, France, and other EU countries will need to exchange structured e-invoices.

Impact on Small Businesses and ZZP'ers

One of the biggest concerns is the impact on small businesses and self-employed professionals (ZZP'ers). There are over 1.3 million ZZP'ers and hundreds of thousands of small businesses in the country that currently rely on simple invoicing methods.

The good news is that the e-invoicing ecosystem is designed to be accessible:

• User-friendly platforms: Services like Peppol Box provide simple web portals where you can create and send compliant invoices without technical knowledge
• Affordable pricing: Competition among Peppol providers keeps prices low, with free tiers available for low-volume users
• Accounting software integration: Most popular accounting solutions are adding Peppol support -- and for those that do not, Peppol Box bridges the gap through CSV/XML exchange, API integration, or custom integrations. Your accountant can also use Flexina Sync to automatically retrieve your invoices from Peppol Box, free of charge
• Government support: The government and KvK are expected to provide guidance, training, and possibly subsidies to help small businesses comply

How Peppol Fits Into the ViDA Framework

The Peppol network is ideally positioned to support ViDA compliance. Here is why:

• Already EN 16931 compliant: Peppol BIS and SI-UBL are fully aligned with the European standard that ViDA requires
• Proven infrastructure: Peppol is already operational in over 30 countries with millions of transactions per year
• Support for DRR: The Peppol network can be extended to include real-time reporting to tax authorities, a concept known as the "five-corner model"
• Cross-border capability: Peppol inherently supports international invoicing, which is essential for intra-EU trade under ViDA

The Netherlands Peppol Authority (NPa) is actively working with OpenPeppol and the European Commission to ensure that the national Peppol infrastructure is ViDA-ready.

How to Prepare Now

Although 2030 may seem far away, early preparation offers significant advantages:

1. Adopt Peppol today: If you are not already on the Peppol network, start now. You will benefit immediately from cost savings and efficiency gains. Peppol Box makes onboarding fast and straightforward.
2. Review your accounting software: Ensure that whatever software you use supports or can be connected to Peppol. If it does not offer native support, Peppol Box adapts to your existing tools.
3. Educate your team: Make sure your finance team understands e-invoicing and can work with structured invoice data.
4. Engage your trading partners: Encourage your suppliers and customers to adopt Peppol. The more participants on the network, the greater the benefits for everyone.
5. Stay informed: Follow updates from the NPa, KvK, and Belastingdienst regarding ViDA implementation.