E-invoicing and digital reporting in the Netherlands, current status and what lies ahead

Pursuant to the VIDA legislation, the Netherlands must have implemented mandatory e-invoicing and digital reporting for B2B cross-border supplies of goods and services as of 1 July 2030. Currently, the e-invoicing obligations in the Netherlands only apply to so called B2G supplies (ie supplies of goods or services to the Dutch government).

While the VIDA legislation allows EU Member States to decide whether mandatory e‑invoicing and digital reporting will extend to domestic transactions, the Dutch government has yet to determine the precise scope of these requirements.

Considering that the implementation of digital reporting and e-invoicing rules has significant implications for the Dutch economy, a research firm has investigated (i) the most suitable infrastructure for e-invoicing and digital reporting and (ii) whether these new requirements should also apply to domestic transactions.  

The research firm advised the Dutch government to implement a comprehensive system of e-invoicing and e-reporting. The Dutch government anticipates providing more clarity on e-invoicing and digital reporting requirements in the Netherlands in the summer of 2026.

Thereafter, it will initiate a consultation with businesses to discuss the legislative proposal that will be published in the fourth quarter of 2026. Consequently, the precise scope of the mandatory invoicing and digital reporting requirements in the Netherlands is expected to be clarified by the end of the year.

Key takeaway

At this stage it is still uncertain what the scope of the digital reporting and e-invoicing will be in the Netherlands and when this will be implemented. In any event, these new rules will apply as of 1 July 2030. We recommend further monitoring the information published by the Dutch tax authorities on e-invoicing and digital reporting.