E-Invoicing in Netherlands

Who is obliged to use e‑Invoicing in Netherlands

In the Netherlands, e-invoicing to public entities (B2G) has become partially mandatory since 2017, while the mandatory exchange of electronic invoices does not apply to business to business relationships. The obligation to receive and process electronic invoices applies only to local government units and other contracting authorities, while the receipt and processing of e-invoices is mandatory for the central administration. 

E-invoicing process description

E-invoices can be sent to the public sector using the PEPPOL model. For central government bodies there is a platform called DIGIPOORT for reception of e-invoices which is also connected to the PEPPOL network. This solution is used more often by suppliers with large amount of invoices. For smaller vendors has been prepared web portal named Logius to manually enter and send thier invoices.

What is the required format of an e-invoice

Accepted format is Peppol BIS 3.0.

The government platform in the Netherlands is Digipoort (recommended for high-tech companies that send large amounts of invoices).

Archiving requirements for e‑Invoicing in Netherlands

Required storage period is 7 years from invoice date. Archiving abroad is allowed under certain conditions.

How integrity and authenticity may be ensured?

Ensuring integrity and authenticity is required. One example that ensures this is Qualified Electronic Signature.

Acts / Government sites

• E-invoicing Netherlands

• Logius