The Dutch cabinet has confirmed its plans for mandatory business-to-business (B2B) e-invoicing in the Netherlands, moving beyond the earlier advisory recommendation reported in May 2026. State Secretary of Finance, Eelco Eerenberg, set out the final cabinet position in a letter to parliament on September 11, 2026.
The cabinet’s decisions are:
-
From July 1, 2030: all B2B e-invoices, for domestic and intra-Community transactions, must use the European standard EN16931. The 10-day issuance deadline, aligned with ViDA, applies.
-
From July 1, 2030: digital reporting of intra-Community transactions, including acquisitions, begins.
-
From July 1, 2031: digital reporting of domestic transactions begins.
-
No additional national invoice standards will be allowed alongside EN16931.
-
Businesses registered under the small business scheme (Kleineondernemersregeling, or KOR) are exempt from the domestic e-invoicing obligation, but may still be subject to digital reporting of their intra-community purchases.
The earlier proposal for domestic e-invoicing to start before July 1, 2030 has been dropped. Domestic e-invoicing and cross-border obligations now take effect on the same date.
One significant question remains open. The infrastructure for exchanging e-invoices between businesses has not been decided. The EY advisory report recommended prescribing the Peppol network, which is already mandatory for invoicing the Dutch central government. The cabinet is now also considering the European Business Wallet. A decision is expected by October 2026.
The public consultation opens this autumn. The bill is due before the 2027 summer recess of the Dutch parliament, with parliamentary completion targeted before July 1, 2028.
For earlier background on this development, see our previous regulatory update: Netherlands: Introduction of Domestic B2B E-Invoicing and Digital Reporting.
