E-Invoicing in the Netherlands: A Complete Overview for 2025

The Netherlands: A European Leader in E-Invoicing

The Netherlands has long been at the forefront of digital innovation in Europe, and electronic invoicing is no exception. Local businesses and government institutions have embraced e-invoicing as a tool to improve efficiency, reduce errors, and streamline financial processes. With a strong infrastructure built around the Peppol network, the country serves as a model for other EU member states.

Whether you are a small business owner, a finance professional, or an IT manager, understanding the local e-invoicing landscape is essential. This article provides a comprehensive overview of where things stand today and what lies ahead.

B2G: E-Invoicing Is Already Mandatory for the Public Sector

The government was one of the earliest adopters of mandatory e-invoicing in the public sector. Since 2017, all central government agencies have been required to receive electronic invoices. This obligation has progressively expanded to include municipalities, provinces, water boards, and other public entities.

Suppliers to the public sector must send invoices via the Peppol network using structured formats such as SI-UBL 2.0 (also known as NLCIUS, the national localisation of the European standard). This means that if your business works with any level of government here, you are already required to send e-invoices.

The system is managed by Logius, an agency of the Ministry of the Interior and Kingdom Relations, which also oversees the Netherlands Peppol Authority (NPa). The NPa ensures that the local implementation of Peppol remains aligned with European standards while addressing national requirements.

B2B: Voluntary but Growing Rapidly

Unlike the public sector, business-to-business e-invoicing is not yet mandatory. However, voluntary adoption has been remarkably strong. Thousands of domestic companies already use the Peppol network to exchange invoices with their trading partners.

The reasons behind this voluntary adoption are clear:

• Cost savings: Eliminating paper and manual processing reduces costs by up to 60%
• Speed: Invoices are delivered instantly, improving cash flow
• Accuracy: Structured data eliminates manual entry errors
• Sustainability: Less paper means a smaller environmental footprint
• Compliance readiness: Early adopters will be prepared when B2B mandates arrive

Major enterprises, including those listed on the AEX, have been driving adoption by requiring their suppliers to submit invoices electronically. This top-down pressure has accelerated the shift across the supply chain.

The Local E-Invoicing Ecosystem

The country benefits from a mature ecosystem of e-invoicing service providers, accounting software vendors, and standards bodies. Key players include:

• NPa (Netherlands Peppol Authority): Governs Peppol implementation nationally
• SIDN / Logius: Manages digital infrastructure for government communications
• KvK (Kamer van Koophandel): The Chamber of Commerce number serves as the basis for Peppol participant IDs
• Software vendors: Many popular accounting solutions on the market support Peppol connectivity natively
• Access Points: Certified Peppol service providers like Peppol Box that handle the technical exchange of documents

This ecosystem ensures that businesses of all sizes can find a solution that fits their needs and budget. Peppol Box, for instance, adapts to whichever accounting software you already use, acting as a universal bridge to the Peppol network.

Key Standards and Formats

Understanding the technical standards is important for compliance and interoperability. The following formats are commonly used here:

• SI-UBL 2.0 (NLCIUS): The national localisation of the European Norm EN 16931. It is the recommended format for domestic invoicing.
• Peppol BIS Billing 3.0: The international Peppol format, fully compatible with SI-UBL and used for cross-border transactions
• UBL 2.1: The underlying XML standard on which both SI-UBL and Peppol BIS are based

Both SI-UBL and Peppol BIS are compliant with the European standard EN 16931, ensuring seamless exchange across EU borders.

What Is Coming: The Road to 2030

While B2B e-invoicing is currently voluntary, this will change. The European Commission's VAT in the Digital Age (ViDA) initiative sets a roadmap for mandatory B2B e-invoicing across all EU member states. The target date for B2B mandates is July 2030.

This means that every business here, regardless of size, will eventually need to send and receive structured electronic invoices. Companies that adopt e-invoicing now will have a significant competitive advantage when the mandate takes effect.

The government has signalled its support for ViDA and is expected to implement the directive efficiently, building on the existing Peppol infrastructure.

How to Get Started with E-Invoicing

If your business has not yet adopted e-invoicing, here is a practical roadmap:

1. Assess your current situation: Review how you currently send and receive invoices
2. Check your software: Verify whether your accounting software supports Peppol -- and if not, Peppol Box can serve as your gateway regardless of what tools you use
3. Register on Peppol: Use your KvK number to register as a Peppol participant
4. Choose an Access Point: Select a certified Peppol provider like Peppol Box
5. Test and go live: Start with a few trading partners and gradually expand