Peppol Is Mandatory for the Dutch Public Sector: What Suppliers Need to Know

E-Invoicing and the Dutch Government: The Legal Framework

The Netherlands was among the first EU countries to implement mandatory electronic invoicing for public procurement. In line with EU Directive 2014/55/EU, the government requires all suppliers to submit invoices electronically when doing business with public sector organisations.

This obligation applies to all levels of government, including central ministries, municipalities (gemeenten), provinces, water boards (waterschappen), and other public bodies. The Peppol network is the designated channel for this exchange, and compliance is non-negotiable for any business that wishes to maintain its government contracts.

Which Organisations Are Covered?

The B2G e-invoicing mandate covers a broad range of public sector entities:

• Rijksoverheid: All central government ministries and agencies
• Gemeenten: All 342 municipalities
• Provincies: All 12 provinces
• Waterschappen: The 21 regional water authorities
• ZBOs: Independent administrative bodies such as UWV, SVB, and the Belastingdienst
• Public enterprises: Including hospitals, universities, and public transport companies that fall under procurement rules

If your company has a contract or purchase order from any of these entities, you are expected to deliver invoices via Peppol in a structured electronic format.

The Required Format: SI-UBL 2.0 (NLCIUS)

Public sector organisations accept invoices in the SI-UBL 2.0 format, which is the national implementation of the European EN 16931 standard. SI-UBL stands for "Standaard Inkoop UBL" and is sometimes referred to as NLCIUS (Netherlands Core Invoice Usage Specification).

Key characteristics of SI-UBL 2.0:

• Based on UBL 2.1 XML schema
• Compliant with EU Directive 2014/55/EU
• Contains mandatory fields such as KvK number and BTW (VAT) identifiers
• Fully interoperable with Peppol BIS Billing 3.0
• Supports both invoices and credit notes

Your Peppol Access Point or accounting software should handle the format conversion automatically. With a provider like Peppol Box, you can create compliant invoices without worrying about XML schemas.

How to Register as a Peppol Participant

To send e-invoices to government bodies, you need to be registered on the Peppol network. Here is the step-by-step process:

1. Obtain your Peppol ID: Your Peppol participant identifier is typically based on your KvK (Kamer van Koophandel) number. This is the unique registration number from the Chamber of Commerce.
2. Select a Peppol Access Point: Choose a certified Peppol Access Point provider. Peppol Box is an accredited provider that offers a simple onboarding process.
3. Configure your system: Depending on your setup, you can either integrate Peppol with your existing accounting software or use a standalone portal like Peppol Box. Whatever tool you currently rely on, Peppol Box can bridge the gap via CSV/XML export, its API, or custom integrations. Plus, with Flexina Sync, your accountant can automatically retrieve your invoices from Peppol Box -- free of charge and with no effort on your part.
4. Register in the SMP: Your Access Point will register your company in the Peppol Service Metadata Publisher (SMP), making you discoverable to government entities.
5. Start sending: Once registered, you can immediately begin sending compliant e-invoices.

Common Challenges and How to Overcome Them

While the system is well-established, suppliers sometimes face challenges:

• Incorrect purchase order references: Government invoices often require a valid PO number. Ensure you include the correct reference to avoid rejection.
• Missing mandatory fields: SI-UBL requires specific fields. Make sure your KvK number and BTW-id are correctly populated.
• Format validation errors: Some invoices fail validation due to formatting issues. Use a Peppol provider that offers pre-submission validation.
• Multiple government entities: Large suppliers may deal with dozens of different government bodies, each with their own Peppol endpoint. A good Access Point simplifies this complexity.

Peppol Box addresses all of these challenges with built-in validation, clear error reporting, and a user-friendly dashboard that tracks the status of every invoice.

Benefits Beyond Compliance

While compliance is the primary driver, sending e-invoices to the public sector offers tangible business benefits:

• Faster payments: Government agencies process structured invoices faster, leading to shorter payment cycles
• Reduced disputes: Structured data reduces misunderstandings and invoice rejections
• Audit trail: Full traceability of every invoice sent and received
• Scalability: Once connected, adding new government clients requires no additional technical effort
• Preparation for B2B: Your Peppol infrastructure will be ready when B2B mandates arrive by 2030

The Role of the NPa

The Netherlands Peppol Authority (NPa), operating under the Ministry of the Interior, oversees the national Peppol infrastructure. The NPa certifies Access Points, maintains compliance standards, and ensures that the network functions reliably for all participants.

When choosing a Peppol provider, it is important to verify that they are recognised by the NPa and operate as a certified Peppol Access Point.