The Dutch cabinet chose mandatory B2B e-invoicing from 1 July 2030 and digital reporting from 1 July 2031. What is decided, what is still open, and how the EY and eDelivery reports fit in.
On 11 September 2026 the cabinet published its choices. Domestic B2B e-invoicing becomes mandatory from 1 July 2030. Digital reporting on domestic invoices follows from 1 July 2031. That is set out in the outline letter on electronic invoicing and reporting to the House of Representatives. It is not yet law: the public consultation comes in autumn 2026, and the bill should reach Parliament before the 2027 summer recess.
Two earlier papers remain the background. The EY report of January 2026 mapped the market and the policy options. The eDelivery working-group advice of 31 July 2026 tested whether Peppol is fit for reporting to the Tax and Customs Administration. Where those papers diverge from the outline letter, the letter prevails.
In short: B2B e-invoicing from 1 July 2030, digital reporting from 1 July 2031, reporting of intra-Community acquisitions from 1 July 2030. EN 16931 only for domestic invoices. Peppol is recommended, but not yet mandated.
On top of the EU duty for cross-border trade, the cabinet also imposes a domestic B2B duty. All businesses must send electronic invoices from 1 July 2030. From 1 July 2031 they report a selection of fields from those domestic invoices to the Tax and Customs Administration.
Businesses in the small-business scheme (KOR) have no domestic e-invoicing duty. Whether they must still report intra-Community acquisitions is not yet worked out.
The cabinet points to carousel fraud (which becomes visible after a cross-border step), the risk that fraud shifts to the Netherlands if neighbouring countries do report, and a smaller VAT gap in countries that already did this. Italy cites a drop of up to 25% over 2017-2019.
Invoice data at the Tax and Customs Administration needs safeguards. The bill goes to the Dutch Data Protection Authority. Access is logged and role-based. The dataset matches the European subset. The intended retention period is ten years.
The choice of network for exchanging e-invoices is postponed. The cabinet is studying it until October 2026. EY advised making Peppol mandatory, the network already required for invoicing the national government. The cabinet cites that advice, but also weighs the European Business Wallet. Without a prescribed network, e-invoices may not be interoperable between accounting systems.
The eDelivery working-group advice (NPa, RDI, Tax and Customs Administration, software vendors and Peppol providers) finds Peppol a sound basis for e-reporting, subject to extra conditions. eConnect took part. For cross-border reports the Tax and Customs Administration wants a qualified electronic seal, because that data goes to the European VIES system. Expected volumes: about 150 million intra-Community and 1,5 billion domestic e-reports a year.
The working group sees a path towards the European Business Wallet. Because uptake will still be limited when ViDA DRR starts, another channel is needed first. Market parties ask among other things for national control as a backstop, identification via eHerkenning, and unbundling of sending and receiving.
The cabinet wants the process finished two years before go-live, so businesses and the Tax and Customs Administration can test.
The report "ViDA e-invoicing and digital reporting" (January 2026, 161 pages) remains the market analysis. The dates it proposed are outdated.
EY compared three models. Peppol came out as the recommended infrastructure: decentralised, via certified providers, already in use by the national government. A French model with a central government portal was judged too complex. A new national platform too costly and too slow. In the legal text EY proposed "a recognised network that meets certain requirements", with Peppol named in the explanatory notes. That technology-neutral formula fits the open infrastructure decision.
EY puts average savings at € 5,28 per invoice sent and € 8,40 per invoice received. At 1,8 to 2 billion Dutch invoices a year that comes to € 10 to 12 billion. Only 33 to 35% of SMEs use invoicing software structurally. 76 to 78% do not know Peppol. 66 to 72% are unaware of ViDA. Only 38,6% of invoices to large companies are paid on time.
EY wanted to skip ICV reporting and shorten the VAT return period to a month instead. The cabinet does introduce ICV reporting from 1 July 2030. EY also wanted broader exemptions (KOR, more than 90% B2C, certain exempt supplies). The cabinet stays with the existing KOR threshold.
Belgium's start on 1 January 2026 showed bottlenecks mainly at inexperienced new providers, not in Peppol itself. The number of Peppol providers there grew to about 300.
The direction is set: structured e-invoices become the B2B standard in the Netherlands. The date is 1 July 2030, not 1 January 2030. Anyone already invoicing via Peppol already works with EN 16931, the only domestic standard the cabinet allows. The network choice follows later in 2026.
eConnect follows the public consultation and the infrastructure decision and informs customers when anything changes.
On 11 September 2026 the cabinet chose mandatory electronic invoicing for domestic B2B transactions from 1 July 2030. Digital reporting on those domestic invoices starts a year later, on 1 July 2031. Reporting of intra-Community acquisitions starts with the EU duty, on 1 July 2030. This is cabinet policy, not yet law. The public consultation follows in autumn 2026; the bill should reach the House of Representatives before the 2027 summer recess.
No. EY and the eDelivery working group advise Peppol as the basis, because the network already runs in the Netherlands for invoicing the national government. The cabinet has not mandated Peppol. Until October 2026 it studies the infrastructure further and weighs the European Business Wallet. Without a choice, e-invoices may not be exchangeable between different accounting systems.
KOR businesses have no domestic e-invoicing duty. The cabinet does not add a separate micro-business threshold besides the existing small-business threshold. Existing invoicing exceptions stay in place where possible. Whether KOR businesses must still report intra-Community acquisitions is not yet worked out in the outline letter.
E-invoicing is sending a structured invoice (EN 16931) between businesses. Digital reporting is passing a limited set of fields from that invoice to the Tax and Customs Administration, per invoice and near real time. In the Netherlands those tracks do not start on the same day: e-invoicing from 1 July 2030, domestic reporting from 1 July 2031. For cross-border transactions both fall under the EU duty from 1 July 2030.
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