Regulatory updates - Netherlands
Compliance Alert - May release of SI-UBL 2 (NLCIUS) and Peppol BIS 3 validation artefacts
The Dutch Peppol Authority has published the May 2026 releases of the validation artifacts of SI-UBL 2 (NLCIUS) and Peppol BIS 3. Both validation artifacts will be mandatory from 17 August 2026. Until then, the current versions are still mandatory.
Netherlands releases cover letter on ViDA assessment
On March 10, 2026, the State Secretary of Finance in the Netherlands published the report on ViDA e-invoicing and digital reporting requirements and submitted it to the House of Representatives.
Compliance Alert – Release of SI-UBL 2 (NLCIUS) and Peppol BIS 3
The Dutch Peppol Authority has released the latest version of SI-UBL 2 (NLCIUS) and Peppol BIS 3. Both versions will be mandatory from 23 February 2026. The only change in this release is an update of the underlying EN-16931 rules.
Country specifications
E-Invoicing/CTC Model:
B2G: Peppol B2B: Post-Audit
Mandatory Infrastructure:
- B2G: Digipoort/Peppol - B2B: N/A
Mandatory Format:
- B2G: Peppol BIS, NL CIUS, SI-UBL - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to Dutch central government - B2B: no explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
Movable property: 7 years Immovable property: 10 years
Archiving Abroad:
Allowed
Contact us
Exchange Peppol compliant e-invoices with Pagero
Visit our solution page (in Dutch) to find out more about how you can send and receive Peppol compliant e-invoices in the Netherlands and abroad by connecting to the Pagero Network.