Netherlands E-invoicing Guide
B2G e-invoicing via Peppol has been mandatory in the Netherlands since 2019. B2B is not yet mandatory, but the EU ViDA directive will change that. Here is everything you need to invoice Dutch buyers correctly.
B2G standard
UBL 2.1 / NL-CIUS
Network
Peppol (Simplerinvoicing)
B2G mandatory
April 2019 (central gov.)
B2B mandatory
No mandatory date yet
B2G mandate: invoicing the Dutch government
Timeline
Central government
All ministries and central agencies mandated to receive Peppol e-invoices.
Decentral government
Extended to municipalities, provinces, and water boards (waterschappen).
Semi-public sector
Many healthcare institutions, housing corporations, and educational institutions have adopted Peppol voluntarily.
What is required
- Invoice must be in UBL 2.1 format following the NL-CIUS profile
- Must be transmitted via a Peppol-registered Access Point
- Buyer is identified by OIN (Overheidsidentificatienummer) in BT-49
- Seller must have a Peppol participant ID registered with a Dutch Access Point
- Schematron validation against NL-CIUS rules must pass
OIN: the Dutch government identifier
The OIN (Overheidsidentificatienummer) is a unique identifier assigned to every Dutch government organisation. It plays the same role as the Leitweg-ID in Germany: it is used to route the invoice to the correct receiving system.
In a UBL invoice to a Dutch government buyer, the OIN goes in field BT-49 (buyer electronic address). The OIN follows the format 00000001XXXXXXXXXX0000.
OINs are publicly searchable in the Digikoppeling portal. If your Dutch government contact has not provided their OIN, ask their accounts payable department. It is a public number.
B2B e-invoicing: ViDA and what comes next
The Netherlands does not yet have a national B2B e-invoicing mandate for private-sector businesses. However, the EU ViDA (VAT in the Digital Age) directive will introduce digital reporting requirements and structured e-invoicing across all EU member states.
Under ViDA, businesses in all EU countries will need to report transaction data in near-real-time (within 2 days of the transaction). The directive is expected to take full effect from 2030, with Member States implementing national rules between 2028 and 2030.
Why adopt now?
- + Large Dutch buyers (Philips, ASML, Unilever) already prefer Peppol
- + Simplerinvoicing.org network is the most active Peppol network in Europe
- + Getting ahead of ViDA reduces last-minute compliance risk
Check Peppol status
Verify whether your Dutch suppliers and customers are already registered on Peppol before switching your invoicing workflow.
Peppol Check tool →Retention requirements in the Netherlands
7 years
Belastingdienst (tax)
The Dutch tax authority requires 7-year retention for all tax-relevant documents including invoices (AWR Art. 52).
7 years
BW 2:10 (commercial)
Dutch commercial law also requires 7-year retention for accounting records, supporting documents, and invoices.
Longer if disputed
Litigation
If a dispute or legal hold arises, invoices must be preserved regardless of the normal retention period until the dispute is resolved.
Check if your Dutch customers are on Peppol
Free lookup, no account required. See which access points serve them and which document types they accept.