E-invoicing the Dutch government

If you supply goods or services to central government (the Rijksoverheid: ministries, Rijkswaterstaat, the Tax Administration and other central bodies), you must invoice electronically ^[1]. This has applied to new purchase contracts since 1 January 2017 ^[2]. It also applies to sole traders and small suppliers: there is no lower limit ^[1].

What counts as an e-invoice?

An e-invoice is a structured file that the government's systems process automatically. A PDF, even sent by email, is not an e-invoice ^[1][3]. In practice it's a UBL file in one of the two formats the Dutch Peppol Authority requires access points to support: SI-UBL 2.0 (the Dutch NLCIUS) or Peppol BIS Billing 3.0 ^[6].

Three ways to send it

Way	Good for	Cost
Accounting or invoicing software with Peppol	Regular invoices; you also use it for other customers	Depends on the software [5]
Leveranciersportaal (supplier portal) of the Rijksoverheid	Now and then an invoice to the Rijk, no suitable software [4]	Free, up to 10 e-invoices a month, sending only, central government only [5]
Direct Digipoort connection	Large volumes [1]	Set up with your IT supplier

Since early 2024 central government receives e-invoices over Peppol through its own access point, the Rijksoverheid Access Point on Peppol (ROAP), supplied by eConnect International ^[7]. Invoices you send from Peppol software reach the Rijk that way.

The Leveranciersportaal is a secure website where you type the invoice in. You log in with your email address, password and a code sent by email ^[4]. It doesn't use Peppol and only works for central government ^[5].

Get these details right

• The OIN (organisation identification number) of the ministry or agency. It identifies the receiving organisation on the invoice and, on Peppol, is its address (scheme 0190) ^[1][6]. Don't know it? Ask your client ^[1], or search for it with our Peppol ID lookup.
• The order number from your client's assignment letter, copied exactly, without additions. Without it the invoice can't be processed ^[4].
• The content follows the government's Handreiking Basisfactuur Rijk (central government's basic invoice guide) ^[1].

Municipalities, provinces and water boards

Decentral government bodies sometimes require e-invoices, for example in a tender ^[3][9]. All contracting authorities must be able to receive and process e-invoices under the European standard EN 16931 for contracts above the EU procurement thresholds ^[8], and RVO says governments have had to be able to receive e-invoices since 2019 ^[9]. Check your contract or ask the body which channel and OIN to use.

Receiving from the government is another matter: most public bodies can't send e-invoices to you yet ^[10].

After 2030

The government plans to make e-invoices between businesses mandatory from 1 July 2030 (not law yet). If you set up Peppol now for the Rijk, the same software will cover your other customers later. See who must e-invoice.

Checked on 9 October 2026. Not tax or legal advice.