The Dutch government officially announced on 11 September 2026 that structured B2B e-invoicing will become mandatory for all businesses established in the Netherlands. The timeline: structured e-invoicing from 1 July 2030, transactional digital reporting from 1 July 2031 (Rijksoverheid.nl, 11 September 2026).
Context: the Netherlands closes a regulatory gap
Until now, the Netherlands only required structured e-invoicing for the public sector (B2G), via the Peppol network. The private sector remained free to choose its own invoicing format. That is about to change.
The announcement falls within the ViDA (VAT in the Digital Age) framework — the EU-wide reform of the VAT Directive that obliges all member states to introduce digital reporting for intra-EU B2B transactions. The Netherlands is going further by also mandating e-invoicing for domestic B2B transactions.
Neighbouring Belgium has already made this move: since 1 January 2026, B2B e-invoicing via Peppol has been compulsory for all Belgian VAT-registered businesses, with penalties applying from 1 April 2026 (€1,500 per non-compliant invoice for a first offence). The Netherlands has watched that transition closely and is now committing to the same path, with a more generous lead time.
What this means in practice for businesses
Three key points for IT directors and CFOs operating in the Dutch and Benelux market.
Two separate obligations. E-invoicing (structured format, electronic transmission) comes into force on 1 July 2030. Digital reporting — direct transmission of transaction data to the Belastingdienst — follows one year later, on 1 July 2031. These are two distinct IT projects requiring separate planning and different technical architectures.
Exemption for micro-businesses. Businesses qualifying under the KOR (Kleine Ondernemersregeling) scheme with annual turnover below €20,000 are exempt from both obligations (ibid.). Outside this exemption, all VAT-registered businesses in the Netherlands are in scope.
A technical standard still to be confirmed. The official announcement does not specify the network or format to be used. Given the Belgian model (Peppol) and the certifications already obtained by the main Dutch ERP vendors — AFAS as a Peppol Service Provider since June 2026, and Exact Online with its UBL/Peppol support — Peppol is the most likely route. Confirmation is expected during the public consultation in autumn 2026.
An opportunity for Benelux ERP vendors
For AFAS, Exact Online, and Unit4, this announcement confirms a major market opportunity. AFAS had already anticipated it by earning Peppol Service Provider certification in Profit 8 (June 2026); Exact Online, the leading cloud ERP for Dutch SMEs, already includes an e-invoicing module. These vendors are well positioned to absorb the migration without disruption.
For businesses running less integrated ERP platforms or legacy invoicing systems, 2030 may feel distant — but the integration timeline should not be underestimated. Migrating to Peppol-compliant modules, or connecting an existing accounting system to a certified Access Point, typically takes 6 to 18 months depending on scope complexity. With legislation not expected to be voted before 2027, the risk is waiting too long before starting project work.
What to watch
Three milestones to track closely:
- Autumn 2026: public consultation on the draft legislation (internet-consultatie). The technical standard and accepted formats should be clarified at this stage.
- Before summer 2027: submission of the bill to the House of Representatives (Tweede Kamer).
- Technical standard: if the Netherlands adopts Peppol, businesses will be able to reuse Access Points already accredited for Belgium — a meaningful operational gain for Benelux groups.
For further reading, see our article on AFAS Profit 8 and its Peppol Service Provider certification for Belgium and our analysis Belastingdienst: Dutch Tax Authority Reclaims VAT System Control from Fast Enterprises.
