Netherlands

General information

The Netherlands began its e-invoicing journey by implementing EU Directive 2014/55/EU, requiring all public authorities to adopt B2G e-invoicing by 18 April 2019. However, the foundation for e-invoicing was laid as early as 2012 through the harmonization of VAT regulations.

The government adopted the Peppol framework, which has been managed by the Dutch Peppol Authority (NPa) since 2020. The Peppol network facilitates various methods of e-invoice submission and supports e-procurement for government procurement, enabling seamless conversion of orders into e-invoices.

Mandatory e-invoicing for public authorities operates at multiple levels, with most entities already in compliance. This has allowed the Netherlands to establish an efficient and compliant e-invoicing framework, streamlining public procurement processes.

The e-invoicing process in the Netherlands:

Invoice creation: Vendors generate electronic invoices that comply with legal requirements and the Peppol standard.
Submission: Electronic invoices are primarily submitted through the Peppol network, the preferred method. Suppliers can also use the government e-Invoicing portal or submit invoices via certified e-mail.
Validation: The Peppol Infrastructure performs formal checks on submitted invoices to ensure compliance before forwarding them to the relevant public authority.
Processing: Public authorities receive and process e-invoices, utilizing automated systems. The specific processing approach may vary depending on the size and technical capabilities of the authority.
Archiving: E-invoices must be archived for seven years, with a longer retention period of ten years required for real estate invoices.

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