E-invoicing in the Netherlands: who must send e-invoices, and from when?

Short answer, as of 9 October 2026:

Invoicing central government? Then you must already send e-invoices: anyone who supplies the Rijksoverheid must invoice electronically, for new contracts since 1 January 2017 ^[3]^[4].
Invoicing other businesses? No obligation yet. The government plans to make e-invoices between businesses mandatory from 1 July 2030, with reporting to the Tax Administration from 1 July 2031 ^[1]^[2]. That plan is not law yet.
On the small-business scheme (KOR)? Under the plan you stay exempt from the domestic e-invoicing duty, also after 2030 ^[1]^[2].

Answer three questions to see what applies to you, with the source for each answer.

Am I obliged, and from when?

Answer the questions. The result appears below, with its source.

Answer the questions above to see your result.

Status 9 October 2026: the 2030 plans are in a letter to parliament of 11 September 2026. Public consultation this autumn, bill before summer 2027, parliament done before 1 July 2028. [1]
All contracting authorities must be able to receive and process EN 16931 e-invoices for EU-level procurement (Aanbestedingsbesluit article 6). [1]

All possible outcomes

Must send e-invoices · From 1 Jan 2017

When: Do you send invoices to Dutch central government (a ministry, Rijkswaterstaat, the Tax Administration or another central body)? Yes; What is your VAT situation? I use the small-business scheme (KOR, turnover up to EUR 20,000 a year)

Already now: e-invoices to central government. Anyone who supplies the Rijksoverheid must invoice electronically; this applies to new purchase contracts since 1 January 2017. A PDF by email is not an e-invoice. If you only invoice the Rijk now and then, you can use the free Leveranciersportaal (supplier portal). Your invoices to businesses carry no e-invoicing duty today, and under the government's plan of 11 September 2026 KOR businesses stay exempt from the domestic duty after 1 July 2030 too (not law yet).

Source: www.rvo.nl/onderwerpen/kenniscentrum-e-procurement/digita..., www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-ki...
Must send e-invoices · From 1 Jan 2017

When: Do you send invoices to Dutch central government (a ministry, Rijkswaterstaat, the Tax Administration or another central body)? Yes; What is your VAT situation? I'm not an entrepreneur for VAT (for example an association or foundation without a VAT number), All my turnover is VAT-exempt (for example some healthcare or education)

Already now: e-invoices to central government. Anyone who supplies the Rijksoverheid must invoice electronically, VAT or not; this applies to new purchase contracts since 1 January 2017. A PDF by email is not an e-invoice. For a few invoices you can use the free Leveranciersportaal. The government's 2030 plan is about entrepreneurs invoicing other entrepreneurs; it wants to keep existing exceptions to the invoicing duty (such as for exempt supplies) where possible. That is not law yet.

Source: www.rvo.nl/onderwerpen/kenniscentrum-e-procurement/digita..., www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas...
Must send e-invoices · From 1 Jan 2017

When: Do you send invoices to Dutch central government (a ministry, Rijkswaterstaat, the Tax Administration or another central body)? Yes

Already now: e-invoices to central government. Anyone who supplies the Rijksoverheid must invoice electronically; this applies to new purchase contracts since 1 January 2017. A PDF by email is not an e-invoice: send an e-invoice over Peppol from your accounting software, or for a few invoices through the free Leveranciersportaal. Municipalities, provinces and water boards sometimes ask for e-invoices too. Planned, not law yet: from 1 July 2030 every entrepreneur must also send e-invoices to other entrepreneurs (EN 16931), and from 1 July 2031 report data from them to the Tax Administration.

Source: www.rvo.nl/onderwerpen/kenniscentrum-e-procurement/digita..., www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e..., ondernemersplein.overheid.nl/wetten-en-regels/een-e-factu..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-ki...
No obligation

When: What is your VAT situation? I use the small-business scheme (KOR, turnover up to EUR 20,000 a year)

No obligation. Under the KOR you don't have to issue invoices today, and there is no e-invoicing duty between businesses yet. Under the government's plan of 11 September 2026, KOR businesses (turnover up to EUR 20,000 a calendar year) stay exempt from the domestic e-invoicing duty after 1 July 2030 too. That plan is not law yet. How receiving e-invoices from your suppliers will work from 2030 is not known yet.

Source: www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-ki..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor..., www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas...
No obligation

When: What is your VAT situation? All my turnover is VAT-exempt (for example some healthcare or education)

No obligation now. Exempt supplies already have lighter invoicing rules, and there is no e-invoicing duty between businesses yet. The government wants to keep existing exceptions to the invoicing duty after 2030 'as far as and if possible'. Whether that covers your situation will only be clear once the law exists (bill expected before summer 2027).

Source: www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0
No obligation

When: What is your VAT situation? I'm not an entrepreneur for VAT (for example an association or foundation without a VAT number)

No obligation. There is no e-invoicing duty between businesses today, and the government's 2030 plan is about entrepreneurs for VAT. An association or foundation without a VAT obligation is therefore expected to be outside it. Suppliers may send you e-invoices if you agree. If you supply central government you must e-invoice (answer yes to the second question).

Source: www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0
No obligation

When: What is your VAT situation? I charge VAT (a normal VAT-registered business, even if part of my turnover is exempt); Do you send invoices to other businesses or organisations (B2B)? Yes

No obligation yet: a digital invoice is only allowed if your customer agrees, and a PDF is still fine. Planned, not law yet: from 1 July 2030 you must send e-invoices to other entrepreneurs (in the Netherlands and the EU) under the European standard EN 16931; for EU customers you will then also have to issue them within 10 days and report them right away, and from 1 July 2031 you also report data from domestic e-invoices to the Tax Administration. The network hasn't been chosen (EY advised Peppol). The draft bill goes to public consultation this autumn.

Source: www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-ki...
No obligation

When: What is your VAT situation? I charge VAT (a normal VAT-registered business, even if part of my turnover is exempt); Do you send invoices to other businesses or organisations (B2B)? No

No obligation. Invoices to consumers are outside the plans, and you usually don't even have to give private customers an invoice. You can expect e-invoices from your own suppliers from 1 July 2030. How receiving will work is not known yet; the plan is not law.

Source: www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belas..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0
No obligation

In all other cases

Between businesses there is no e-invoicing duty yet; only suppliers of central government must e-invoice. The government wants to make e-invoices between entrepreneurs mandatory from 1 July 2030 (KOR exempt) and reporting from 1 July 2031. That is not law yet. Answer all questions for a more precise answer.

Source: www.rvo.nl/onderwerpen/kenniscentrum-e-procurement/digita..., open.overheid.nl/documenten/71c66f1c-c2a4-4efb-a4c3-80956ddb04f0, www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-ki...

Rules checked on 9 Oct 2026

What applies today

Central government (B2G). "Anyone who supplies goods or services to central government must e-invoice" ^[4]. RVO dates the duty to 1 January 2017 ^[3]. A PDF attached to an email is not an e-invoice ^[4]. You can send from your accounting software over Peppol, through the free Leveranciersportaal (supplier portal) of the Rijksoverheid, or through a direct Digipoort connection ^[4]. Municipalities, provinces and water boards sometimes require e-invoices too ^[5]. Details: invoicing the government.

Receiving by public bodies. Every contracting authority must be able to receive and process e-invoices under the European standard EN 16931 for contracts above the EU procurement thresholds (Aanbestedingsbesluit, article 6) ^[6].

Between businesses (B2B). There is no e-invoicing duty. You decide whether to invoice on paper or digitally, but a digital invoice needs your customer's agreement ^[7]. A PDF by email is still a valid invoice.

What is planned for 2030 and 2031

In a letter to parliament of 11 September 2026, the government set out its choices [1]:

What	From	Status
E-invoices for B2B transactions within the Netherlands and the EU	1 July 2030	planned
Per-invoice reporting of intra-EU transactions (including acquisitions)	1 July 2030	planned (EU ViDA rules)
Reporting of a selection of data from domestic e-invoices	1 July 2031	planned
KOR businesses exempt from domestic e-invoicing	also after 2030	planned

Format: only the European standard EN 16931, no extra Dutch format ^[1].
No extra threshold for micro businesses beyond the existing KOR threshold; existing invoicing exceptions are kept "as far as and if possible" ^[1].
Network: not chosen yet. EY advised requiring the Peppol network, which the Netherlands already uses for invoices to central government; the European Business Wallet is also being considered ^[1].
Timetable: public consultation on the draft bill this autumn, the bill before the 2027 summer recess, and parliament finished before 1 July 2028 ^[1].

More: what the 2030 plans mean.

Who is covered by the KOR exemption?

The KOR is open to businesses established in the Netherlands with turnover of at most EUR 20,000 a calendar year, in the year you join and the year before ^[8]. KOR businesses already don't have to issue invoices today ^[9]. The planned exemption covers the domestic e-invoicing duty; possible reporting duties for intra-EU acquisitions are a separate matter ^[1].

Still open

Whether every business will have to be able to receive e-invoices, and how. The letter says all entrepreneurs must send B2B e-invoices ^[1]; your suppliers will then send e-invoices to you.
Which network, and the rules for foreign businesses with a Dutch VAT number.
Which current exceptions (such as for exempt supplies) survive ^[1]^[9].

What to do now

Do you invoice the Rijksoverheid? Make sure you can send e-invoices now: see invoicing the government.
Check whether you, your customers or suppliers are already on Peppol with the Peppol ID lookup.
Choosing software anyway? Pick one that sends and receives Peppol e-invoices: compare prices and free options.

General information, not tax advice. Checked on 9 October 2026. The 2030 and 2031 dates are the government's plan and can still change during the consultation and in parliament.

Who must e-invoice in the Netherlands?