Government response: The Netherlands considers broad B2B eInvoicing mandate

This study was initiated in light of the European ViDA directive (VAT in the Digital Age). Under this directive, e-invoicing will become mandatory for B2B transactions within the EU as of July 1, 2030. In addition, these transactions must be digitally reported. This obligation will apply to all Member States and will replace the current recapitulative statements for intra-Community supplies.

Alongside mandatory e-invoicing, businesses will be required to report transaction data within a short timeframe to the tax authorities. The Dutch Tax Administration will then share this data via the renewed VIES system.

Room for national implementation

For domestic transactions, the ViDA directive allows Member States to decide whether to introduce similar obligations and under which conditions. The benefits of e-invoicing include potential cost savings for businesses. Digital reporting can also reduce errors by improving the quality of tax data and enabling more effective supervision. At the same time, the balance between costs and benefits depends heavily on how the directive is implemented.

This means the discussion is not only about whether e-invoicing and digital reporting should be introduced for domestic transactions, but also when, for whom, and for which types of transactions.

Peppol as the preferred model

The main conclusion of the report is that extending e-invoicing and digital reporting to domestic transactions is both feasible and beneficial in the long term. It is therefore recommended to adopt a single, uniform infrastructure: Peppol. In practice, this would mean that Dutch legislation could require businesses to issue invoices via Peppol (through a service provider). As a result, the invoice would be delivered digitally to both the customer and the tax authorities.

This is based on the four-corner model. The supplier sends the e-invoice via Peppol to the customer, while the same data flow is used to generate and submit the digital report to the tax authorities. This model combines invoicing and reporting into a single process, instead of two separate steps.

Phased implementation

For the introduction of digital reporting for domestic transactions, it is strongly recommended to adopt a phased implementation rather than a “big bang” approach.

The proposed timeline suggests starting with mandatory e-invoicing for domestic B2B transactions before July 1, 2030. This allows businesses to gain experience with e-invoicing ahead of the European obligation. The EU requirement will take effect on July 1, 2030. After a transition period, mandatory digital reporting for domestic invoices can be introduced.

Recommended standards

To ensure clarity and efficiency, the proposal emphasizes alignment with existing European standards, including EN16931, supported by UBL and CII, and the use of Peppol for both e-invoicing and digital reporting.

What does this mean for your organization?

The government is taking these recommendations into account in the next steps. A broader implementation is expected to lead to a structural reduction in administrative burdens, despite initial implementation costs. Although the legislation is still under development, the direction is clear. E-invoicing and digital reporting will play a central role in future VAT processes.

Now is the time to assess how your systems and processes align with these developments. The Dutch government expects to provide more clarity in the summer of 2026. A public consultation on the draft legislation is scheduled for the fourth quarter of 2026.