Regulatory updates - Netherlands

On September 11, 2026, the Dutch government announced its decision to introduce mandatory electronic invoicing and digital transaction reporting for businesses. The initiative is driven by the EU's VAT in the Digital Age (ViDA) reforms and aims to modernize VAT compliance, improve business efficiency, and strengthen tax authority oversight.

Scope

The new requirements will apply to business-to-business (B2B) transactions, covering both:

• Cross-border transactions within the EU, in line with the ViDA framework.
• Domestic Dutch B2B transactions, as the Netherlands has chosen to extend the requirements beyond the EU minimum obligations.

Timeline

The government has outlined the following implementation timeline:

• 1 July 2030: Mandatory e-invoicing for both cross-border and domestic B2B transactions.
• 1 July 2030: EU-level digital reporting requirements for cross-border B2B transactions become applicable.
• 1 July 2031: Mandatory digital reporting for domestic Dutch B2B transactions.

Exemptions

Businesses participating in the Dutch Small Business Scheme (KOR) with annual turnover of up to €20,000 will remain exempt from both e-invoicing and reporting obligations. This exemption is expected to continue after the rules take effect.

Next Steps

The Dutch government plans to launch a public consultation on the draft legislation during autumn 2026, with the formal bill expected to be submitted to Parliament before summer 2027.

Official source: This information was published in the Government of Netherlands website.

As part of the implementation of VAT in the Digital Age (ViDA), mandatory e-invoicing and digital reporting requirements (DRR) will take effect on July 1, 2030. Businesses will be required to digitally report their intra-community B2B transactions on a per-transaction basis and issue e-invoices that comply with the EN 16931 standard. Regarding domestic transactions, ViDA allows member states to opt out of introducing mandatory domestic B2B e-invoicing. 

Accordingly, the Netherlands must decide on the relevant policy choices, particularly concerning the scope of any B2B e-invoicing obligation. Should both domestic e-invoicing and e-reporting be introduced, this may require the establishment of a local B2B infrastructure for the transmission of electronic invoices.  

Following its analysis, the external research agency recommended a broader e-invoicing and e-reporting mandate, covering both domestic and intracommunity transactions. The government will further assess these findings and has also highlighted potential opportunities arising from the use of the European Business Wallet to facilitate e-invoicing. 

Further policy analysis will take place over the coming months, with draft legislation expected to be published for consultation in Q4 2026.