Mandatory e-invoicing from 2030: what the plan says

On 11 September 2026 the Dutch government sent parliament its choices for e-invoicing and digital reporting ^[1][2]. This page sums up that letter. None of it is law yet: the draft bill still has to go to public consultation and through parliament.

The decisions in one table

Question	The government's answer [1]
Will e-invoicing also be mandatory for domestic B2B transactions?	Yes, from 1 July 2030
Will digital reporting also apply to domestic B2B transactions?	Yes, from 1 July 2031
Reporting of intra-EU acquisitions?	Yes, from 1 July 2030
An extra threshold for micro businesses?	No, only the existing small-business scheme (KOR)
Exceptions for certain taxable persons?	Existing invoicing exceptions kept "as far as and if possible"
Other formats next to the EU standard?	No: only EN 16931

KOR businesses (turnover up to EUR 20,000 a calendar year) have no domestic e-invoicing duty, also after July 2030 ^[1][2].

Why the EU date matters

The EU's "VAT in the Digital Age" (ViDA) rules already require, from 1 July 2030, e-invoices and per-invoice reporting for B2B trade between EU countries ^[1]. For those cross-border invoices the deadline to issue the invoice becomes 10 days after the supply, and the data must be reported at the time the invoice is issued ^[1]. The Dutch choice is to apply e-invoicing to domestic trade too, from the same day, and to add domestic reporting a year later ^[1].

What is not decided

• The network. An EY study advised requiring Peppol between businesses, the network the Netherlands already uses for invoices to central government ^[1][3]. The government also wants to take the European Business Wallet into account and is still studying interoperability, the link between invoicing and reporting, secure data exchange, competition and supervision ^[1].
• Costs for small businesses. A study of administrative burden by Sira Consulting, an SME test and a business impact test still follow ^[1].
• Receiving. The letter says every entrepreneur must send B2B e-invoices ^[1]; it doesn't spell out a separate duty to receive.

Privacy and data

The Tax Administration will store sensitive business data. The government plans logging of every access, "need to know" access, tested risk models and a retention period of ten years. The Dutch Data Protection Authority will advise on the draft bill ^[1].

Timetable

When	Step [1]
Autumn 2026	Public internet consultation on the draft bill
Before summer recess 2027	Bill sent to the House of Representatives
Before 1 July 2028	Parliament finished (two years before the start)
1 July 2030	E-invoicing B2B (domestic and intra-EU), intra-EU reporting
1 July 2031	Domestic reporting

What it means for you now

• Today nothing changes for B2B. A PDF is still a valid invoice; a digital invoice only needs your customer's agreement ^[4].
• If you buy software in the next few years, choose one that can send and receive EN 16931 e-invoices over Peppol. Peppol is already used for the government and is the network EY advised ^[1][5].
• Check your customers and suppliers with our Peppol ID lookup, and compare tools on prices.

More on today's rules: who must e-invoice.

Checked on 9 October 2026. We'll update this page when the draft bill is published.