It advises introducing e-invoicing for domestic transactions earlier than for cross-border transactions, for example from 1 January 2030. E-invoicing and digital reporting for cross-border intra-EU transactions would then follow from 1 July 2030, which is an obligatory deadline under EU VAT legislation.
The report further proposes that the Netherlands opts for a single, uniform infrastructure for both e-invoicing and digital reporting, namely Peppol. With regard to the e-invoicing standard and data fields, the report recommends alignment with the European standard (EN 16931) and with the data fields as prescribed by the EU’s VAT in the Digital Age rules.
This article provides an overview of the latest developments in the Netherlands relating to e-invoicing and digital reporting.
Background
The EU’s VAT in the Digital Age (ViDA) package was adopted in March 2025. For more information, see our articles “What ViDA means for your business?” and “Update on the EU’s VAT proposal for the Digital Age (ViDA)”.
The ViDA rules represent an important step towards a more uniform and digitalised VAT system in the EU.
Obligations for intra-EU transactions
E-invoicing and digital reporting will become mandatory for cross-border transactions from 1 July 2030.
Most importantly, e-invoicing will become the new standard for intra-EU transactions from 1 July 2030. In addition, information from e-invoices relating to cross-border transactions must be reported to the tax authorities from that date. More information is available in our article “ViDA: digital reporting based on e-invoicing”.
Domestic e-invoicing requirements
Following the adoption of ViDA in early 2025, EU Member States are free to introduce e-invoicing requirements, provided these requirements apply only to transactions between taxpayers established in that Member State.
Neighbouring countries of the Netherlands, such as Germany and Belgium, have already introduced e-invoicing for transactions between locally established taxpayers. Many other EU countries have already introduced, or are planning to introduce, e-invoicing for transactions between established taxpayers.
What is e-invoicing and digital reporting?
E-invoicing
An e-invoice is “an invoice containing prescribed data that is issued, transmitted and received in a structured electronic format that enables its automatic and electronic processing”. Under the ViDA rules, e-invoices must comply with the European standard, known as the EN 16931 format. Businesses will therefore be required to issue, send and receive structured e-invoices that include all required data in a standardised format. E-invoicing does not mean sending a PDF by email or via another channel.
Digital reporting
Digital reporting is the obligation to transmit data from e-invoices to the relevant national VAT authorities through an electronic portal. Businesses will be required to transmit key details from e-invoices to the national tax authorities in near real time. The data from e-invoices must be reported to the authorities of the Member State whose VAT identification number is used for the relevant sales or purchase transactions.
ViDA: scope for cross-border transactions
The proposed EU e-invoicing and digital reporting requirements will apply not only to all intra-Community supplies of goods and services, but also to certain business-to-business supplies of goods and services that are subject to the reverse charge mechanism.
More specifically, the EU requirements for e-invoicing and digital reporting will cover:
- intra-Community supplies of goods;
- cross-border B2B services subject to the reverse charge; and
- domestic supplies of goods and services by non-resident businesses that are subject to the reverse charge.
Recipients of the above goods and services will also be subject to digital reporting. However, Member States have the option to opt out of the requirement for recipients to report data from purchase invoices.
Timeline
Businesses will be required to:
- issue structured e-invoices, including all required data in a standard format, within ten days of the chargeable event; and
- transmit data from these invoices to the relevant national VAT authority’s electronic portal on the same day.
While the supplier must report sales data when the e-invoice is issued, or should have been issued, the recipient must report the transaction within five days.
ViDA: e-invoicing for domestic transactions
EU Member States are free to introduce domestic e-invoicing requirements, provided these apply only to established taxpayers. If Member States choose to introduce e-invoicing for domestic transactions, they must allow e-invoices that comply with the European standard on e-invoicing (EN 16931), as adopted by the EU in the context of B2G e-invoicing.
Member States have the option to introduce mandatory e-invoicing for all transactions, provided this applies only to transactions between established businesses.
Many EU countries have already introduced, or are planning to introduce, domestic e-invoicing requirements. Neighbouring countries of the Netherlands, such as Germany and Belgium, have already introduced e-invoicing.
The Netherlands currently lags behind in the area of e-invoicing.
Recommendations of a recent report for the Dutch government
A recent report dated 26 January 2026, prepared for the Dutch Ministry of Finance on e-invoicing and digital reporting, recommends prescribing a single technical standard for the following:
- e-invoice requirements and data fields;
- no requirement for mandatory acceptance by the customer;
- EN 16931 as an accepted standard;
- UBL and CII syntax; and
- the Peppol network for both e-invoicing and digital reporting.
The report recommends that the Netherlands opts for a single, uniform infrastructure for both e-invoicing and digital reporting, namely Peppol. With regard to the e-invoicing standard and invoice data fields, the report recommends alignment with the European standard (EN 16931) and with the data fields prescribed by the mandatory EU ViDA rules.
Furthermore, the report recommends that the Netherlands introduces an obligation for e-invoicing and digital reporting for domestic transactions. In addition, it recommends opting out of the digital reporting obligation for recipients of goods and services.
The report recommends introducing e-invoicing for domestic transactions earlier than for cross-border transactions, for example from January 2030, which would be six months before the introduction for cross-border transactions.
Phased introduction
The report recommends a phased implementation of the e-invoicing and digital reporting requirements, consisting of the following phases:
- the mandatory domestic e-invoicing requirement to be implemented before 1 July 2030, for example from 1 January 2030;
- on 1 July 2030, the ViDA e-invoicing and digital reporting requirements for cross-border transactions enter into force;
- in 2032, mandatory digital reporting for domestic invoices is implemented;
- digital reporting for recipients of e-invoices to be implemented at a later date.
These recommendations are not binding on the Dutch government. As a result, the final scope and implementation dates for domestic transactions remain unknown until the final plans are made public.
Recommendations
We recommend that businesses begin preparing for e-invoicing and digital reporting requirements in order to ensure readiness. Internationally operating businesses should also assess whether they already have, or may have in the future, e-invoicing or digital reporting obligations in other EU Member States. Early action is strongly recommended in view of the EU e-invoicing requirements that will apply from 1 July 2030.
Examples of actions to take include:
- understanding the new definition of e-invoicing;
- mapping transactions to determine which transactions are in scope;
- reviewing the VAT treatment of transactions;
- ensuring the correctness of invoices;
- ensuring that systems are able to:
- create and send structured e-invoices;
- receive and process structured e-invoices;
- ensuring accurate data in ERP or bookkeeping systems, including verification of master data;
- ensuring that correct data is used for VAT determination;
- assessing whether systems are suitable for the new way of exchanging data with customers, suppliers and tax authorities;
- implementing changes in ERP systems where necessary; and
- further automating business processes.
How we can assist in preparing your business for ViDA
We can support your organisation in understanding how ViDA affects your business and in preparing for the upcoming changes.
- Introductory workshop
An introductory session explaining the main ViDA changes that are relevant to your business. The workshop familiarises you with upcoming VAT changes and their high-level impact on your organisation.
- ViDA scan
An analysis of the impact of ViDA on your business, including mapping your transactions, assessing software and evaluating the overall impact of ViDA.
- Roadmap for action
Identification of the steps required to comply with ViDA requirements and the associated timeline. We develop a clear plan to prepare your staff and systems for ViDA.
- Implementation of the ViDA roadmap
Practical support with implementing the required changes to prepare your organisation for ViDA requirements.
Would you like to discuss these insights? Get in touch with us.
