Managing Electronic Documents in the Netherlands

There is no law requirement enforcing e-invoicing in The Netherlands, but the entire public sector has accepted e-invoicing XML formats since 2020 with a recommendation of the Peppol format. All entities in the Dutch public sector is attached directly or indirectly to the Peppol eDelivery Network.

Electronic invoicing in the Business-to-Government (B2G) sector has been supported in the Netherlands since 1 October 2020.

Electronic invoicing is not legally mandated in the Netherlands. Nevertheless, starting in 2020, the entire public sector has committed to adopting XML formats for electronic invoicing, with a preference for utilizing the Peppol format. Due to historical reasons, various other electronic invoicing formats exist, but Peppol is becoming increasingly prevalent.

The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.

Peppol and eOrders

All Dutch public sector entities are directly or indirectly connected to the Peppol eDelivery Network. Although there's no formal legislation requiring B2B businesses to use electronic invoicing, it's strongly recommended to use the Peppol BIS 3.0 format.

In 2023, the Netherlands launched a pilot project introducing eOrders via Peppol for the Central Government Procurement sector. During this pilot phase, suppliers are able to convert the electronic orders that they receive from the government into electronic invoices and then submit them. This process increases efficiency, decreases costs, and eliminates invoicing errors. Moreover, it allows government services to exchange purchasing messages with suppliers much more easily and quickly. These messages can take the form of e-invoices or electronic orders, as well as contract data or status reports.