The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package.
The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for cross-border B2B transactions from 1 July 2030. Member states may also extend these obligations to domestic B2B transactions at their discretion.
The report recommends that the Netherlands extend the mandate to domestic B2B transactions, rather than limiting it to the EU-mandated cross-border scope. The recommended infrastructure is Peppol, using the four-corner model under which invoice issuance and digital reporting to the Belastingdienst are a single act and the recommended standard is the European Standard EN16931.
The report proposes a phased implementation:
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Before 1 July 2030 (e.g. 1 January 2030): mandatory domestic B2B e-invoicing enters into force
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1 July 2030: EU cross-border e-invoicing and digital reporting obligations enter into force
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2032: mandatory digital reporting for domestic B2B transactions introduced
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At a later stage: digital reporting for recipients of domestic invoices
The cabinet has not yet formally adopted this approach. A definitive position is expected by summer 2026, with a public internet consultation on draft legislation planned for Q4 2026.
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