What is e-invoicing?
In short
E-invoicing is sending and receiving invoices as a structured file, such as UBL following the European standard EN 16931, which the recipient's software processes automatically. For VAT purposes a PDF by email is a digital invoice, but not an e-invoice in this sense: someone or something still has to extract the data from it.
E-invoice or digital invoice?
The word e-invoice is used in two ways. For VAT purposes, every invoice you send and receive digitally, including a PDF by email, is an electronic invoice. That is allowed if your customer agrees and the origin, content and legibility are guaranteed. E-invoicing in the narrower sense means a structured file, such as UBL, that the recipient's software can process by itself. The obligations below are about that second form.
When is e-invoicing mandatory?
- Public authorities have had to be able to receive e-invoices according to the European standard EN 16931 since the European Directive 2014/55/EU. The Dutch central government requires its suppliers to invoice electronically.
- Between businesses in the Netherlands it is not yet mandatory. The Dutch government wants to make e-invoicing mandatory for domestic transactions between businesses from 1 July 2030, and digital reporting of those invoices to the Tax Administration from 1 July 2031. Businesses that use the small business scheme (KOR) remain exempt. The bill still has to go to public consultation and to the House of Representatives.
- Between EU countries, e-invoices and digital reporting become mandatory for transactions between businesses from 1 July 2030, under the European rules on VAT in the Digital Age (ViDA).
- With Belgian customers: Belgium has required e-invoicing between businesses since 1 January 2026.
How do you get started?
First check what your current accounting or invoicing software can do: most Dutch packages can create UBL invoices and send them via Peppol. If you receive many purchase invoices, also test whether the package processes incoming e-invoices properly. If you start now, you are ready before the obligation takes effect and already save typing in the meantime.
Which software helps with this?
An invoicing or accounting package with Peppol and UBL creates e-invoices without extra steps. For many incoming invoices, invoice processing software is the addition that handles e-invoices and PDFs together.
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