Netherlands
NLDutch public-sector e-invoicing runs mainly over Peppol and Logius's Digipoort, with a central-government supplier requirement since 2017 and a proposed B2B obligation from 2030.
Guide reviewed .
Invoicing and electronic documents
Peppol
The network behind most e-invoicing to government. The NPa governs the Dutch Peppol framework for the Ministry of the Interior and Kingdom Relations and publishes validation artefacts for both formats.
Peppol BIS Billing 3.0 and SI-UBL 2.0, the Dutch national CIUS (NLCIUS) · Official source: Netherlands Peppol Authority · home page and validation artefacts
Rijksoverheid Access Point (ROAP)
Central government's own Peppol Access Point, live since January 2024, which receives e-orders and e-invoices for central government.
Peppol messages · Official source: Logius · e-invoicing to government and the Rijksoverheid Access Point
Digipoort
Logius's government gateway, suited to suppliers that send many invoices to government through a direct connection.
Government-supported e-invoice formats · Official source: Logius · how e-invoicing to government works
Leveranciersportaal Rijksoverheid
The central government supplier portal for occasional invoices. It serves central government only.
Invoice entered in the portal · Official source: Business.gov.nl · e-invoicing for government
A PDF sent by email is not an e-invoice. An invoice to a government body must carry the buyer's Organisation Identification Number (OIN), which the buyer supplies or which can be found in the Peppol Directory. Central government publishes what each invoice must contain in its basic invoice guideline. See Logius on how e-invoicing works.
The B2B plan is a cabinet decision, not yet a law. The announcement does not name a format or network. Watch the autumn 2026 consultation for the technical choices before planning beyond Peppol.
Legal guide
B2G · central government suppliers
MandatorySuppliers of goods or services to central government (Rijksoverheid) must send e-invoices, an obligation that has applied since 1 January 2017.
Official source: RVO · digital business with central governmentB2G · other public bodies
Receiving required; sending by contractContracting authorities, including municipalities, provinces and water authorities, must be able to receive and process e-invoices. They can require suppliers to send e-invoices through the procurement terms.
Official source: Business.gov.nl · e-invoicing for governmentB2B · business invoices
Proposed from 1 July 2030On 11 September 2026 the cabinet chose to make e-invoicing mandatory for domestic and cross-border B2B transactions from 1 July 2030. Businesses in the small-business scheme (KOR, turnover up to €20,000) would be exempt. A draft bill goes to consultation in autumn 2026 and to parliament before summer 2027.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026)E-reporting
ProposedPer-transaction digital reporting would apply to cross-border B2B transactions from 1 July 2030 under the EU ViDA directive and to domestic transactions from 1 July 2031, with the same KOR exemption.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026)Caribbean Netherlands
Separate tax administrationBonaire, Sint Eustatius and Saba have their own tax office and taxes, including the general expenditure tax (ABB). The sources reviewed describe no e-invoicing rules there.
Official source: Belastingdienst Caribisch Nederland · business taxes
Timeline
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Central government requires e-invoices
Historical. Suppliers on new central government contracts must send e-invoices.
Official source: Ministry of the Interior · brochure on mandatory e-invoicing to central government for new contracts (2016) -
All contracting authorities receive e-invoices
Historical. The amended Procurement Act 2012 implementing Directive 2014/55/EU enters into force for central and decentral authorities alike.
Official source: Staatsblad 2018, 216 · entry into force of the e-invoicing procurement law -
Government takes over Peppol governance
Historical. The Netherlands Peppol Authority takes over Peppol supervision from the private SimplerInvoicing foundation.
Official source: OpenPeppol · Netherlands country profile - Upcoming at review
Proposed B2B e-invoicing
Proposed. Domestic and cross-border B2B e-invoicing, and cross-border digital reporting, would become mandatory.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026) - Upcoming at review
Proposed domestic digital reporting
Proposed. Domestic B2B transactions would also have to be reported digitally.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026)
Peppol in Netherlands
- Directory participants
- 118,310
- Document families
- 24
Peppol Authority: Netherlands Peppol Authority (Nederlandse Peppolautoriteit, NPa).
25 certified service providers based in Netherlands.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 108,277 participants
- 108,256 participants
- ApplicationResponse44,950 participants
- CrossIndustryInvoice39,317 participants
- 280 participants
- 77 participants
- 32 participants
- 32 participants
- 25 participants
- 22 participants
- CrossDomainAcknowledgementAndResponse22 participants
- unknown22 participants
- 15 participants
- Reminder15 participants
- 15 participants
- UtilityStatement15 participants
- TimeCard2 participants
- EndUserStatisticsReport1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 2 | |
| 4 | |
| 3 | |
| 5 | |
| 7 | |
| 4 | |
| 13 | |
| 10 | |
| 15 | |
| 16 | |
| 25 | |
| 234 | |
| 106 | |
| 84 | |
| 73 | |
| 59 | |
| 52 | |
| 65 | |
| 213 | |
| 62 | |
| 107 | |
| 64 | |
| 82 | |
| 953 | |
| 126 | |
| 132 | |
| 250 | |
| 70 | |
| 169 | |
| 206 | |
| 230 | |
| 247 | |
| 533 | |
| 254 | |
| 209 | |
| 156 | |
| 118 | |
| 114 | |
| 251 | |
| 157 | |
| 141 | |
| 128 | |
| 119 | |
| 156 | |
| 213 | |
| 178 | |
| 188 | |
| 265 | |
| 140 | |
| 136 | |
| 128 | |
| 85 | |
| 165 | |
| 157 | |
| 197 | |
| 158 | |
| 271 | |
| 118 | |
| 144 | |
| 175 | |
| 138 | |
| 253 | |
| 98 | |
| 53 | |
| 192 | |
| 130 | |
| 162 | |
| 472 | |
| 280 | |
| 412 | |
| 306 | |
| 223 | |
| 94 | |
| 212 | |
| 221 | |
| 105 | |
| 183 | |
| 141 | |
| 537 | |
| 203 | |
| 338 | |
| 314 | |
| 251 | |
| 215 | |
| 190 | |
| 298 | |
| 456 | |
| 162 | |
| 219 | |
| 367 | |
| 391 | |
| 440 | |
| 973 | |
| 493 | |
| 355 | |
| 1,571 | |
| 2,538 | |
| 826 | |
| 1,326 | |
| 742 | |
| 2,271 | |
| 1,600 | |
| 3,944 | |
| 8,937 | |
| 2,558 | |
| 1,722 | |
| 22,600 | |
| 3,550 | |
| 1,720 | |
| 2,559 | |
| 3,344 | |
| 2,200 | |
| 3,801 | |
| 1,884 |
Registration dates in the current Directory snapshot.