Netherlands: Mandatory e-invoicing and digital reporting proposed for B2B transactions
The proposal would extend the EU ViDA framework to domestic B2B transactions and introduce phased digital reporting requirements beginning in 2030.
The Dutch government on September 11, 2026, announced that the Netherlands would introduce mandatory e-invoicing and phased digital reporting for business-to-business (B2B) transactions beginning July 1, 2030.
Under the EU ViDA framework, member states are required to introduce mandatory e-invoicing and digital reporting for intra-EU B2B transactions from July 1, 2030. The Dutch government has confirmed that it intends to extend these requirements to domestic B2B transactions as well.
According to the government, the changes are intended to further digitalization of the economy, reduce administrative errors, improve business efficiency, enhance supervision and services provided by the Dutch Tax Administration, and strengthen efforts to combat VAT fraud.
From July 1, 2030:
- Mandatory e-invoicing for intra-EU B2B transactions
- Mandatory e-invoicing for domestic B2B transactions
- Digital reporting by suppliers of intra-EU B2B transactions
- Digital reporting by customers receiving intra-EU B2B transactions
Reporting would take place at the transaction level and invoice data would need to be submitted almost immediately after an invoice is issued, replacing certain existing periodic and aggregated reporting requirements for cross-border transactions. Customers would also become subject to reporting obligations.
From July 1, 2031:
- Suppliers would be required to digitally report data from domestic B2B invoices to the Dutch Tax Administration
The government has indicated that the system would align with the European e-invoicing standard (EN16931) to promote harmonization with the ViDA framework and avoid the use of different standards for domestic and cross-border transactions.
The proposal would have a broad scope with limited exceptions. Existing VAT exemptions generally would remain unchanged, and no new exemptions will be introduced. Businesses participating in the Dutch small business scheme (KOR) with annual turnover of up to €20,000 would remain outside the scope of the domestic e-invoicing requirement.
Next steps
The government expects to begin a public consultation on draft legislation in autumn 2026, submit a legislative proposal to the Dutch House of Representatives before summer 2027, and complete the parliamentary process within one year.
Read a September 2026 report prepared by the KPMG member firm in the Netherlands