E-invoicing for zzp'ers

Short answer (9 October 2026): as a sole trader you only have to send e-invoices today if you invoice central government. Between businesses, e-invoicing is planned from 1 July 2030, and if you use the small-business scheme (KOR) you stay exempt under that plan ^[1][2]. Nothing about 2030 is law yet.

Which situation are you in?

You are a zzp'er who...	Today	Planned from 1 July 2030
invoices a ministry, Rijkswaterstaat or another central body	Must e-invoice (a PDF doesn't count) [3]	same
charges btw and invoices businesses	PDF or paper is fine; digital needs your customer's agreement [4]	Must send e-invoices (EN 16931) [1]
uses the KOR (turnover up to EUR 20,000)	No invoice needed at all [6]	Still exempt from domestic e-invoicing [1][2]
only works for consumers	No e-invoicing [4]	Outside the plan [1]

The KOR is for businesses established in the Netherlands with turnover of at most EUR 20,000 a calendar year ^[5]. Under the KOR you don't have to give your customer an invoice, but you may ^[6].

Not sure? Take the three-question check on who must e-invoice.

Your Peppol number: KvK number or btw-id

On Peppol a Dutch business is addressed by its KvK number (scheme 0106) or by its VAT ID (9944) ^[8]. As a sole trader:

• Use your btw-id (NL + 9 digits + B + 2 digits) on invoices and for Peppol, never your omzetbelastingnummer: that one contains your citizen service number (BSN) and is only for contact with the Tax Administration ^[7].
• Most Dutch registrations in the Peppol Directory use the KvK number ^[12]. Your software registers it for you.

Check what's registered under your numbers with the Peppol ID lookup.

What it costs

You don't need to pay much. The Peppol Authority notes that accounting software may include Peppol at no extra cost and that invoice portals are often free ^[9]. Examples: Jortt's free Starter plan sends and receives Peppol invoices without a fee per invoice ^[10]; Moneybird includes Peppol on all plans, from EUR 3 a month ^[11]. Invoicing only the Rijk? The government's Leveranciersportaal is free for up to 10 e-invoices a month ^[9].

More: free e-invoicing and e-invoicing prices.

What to do now

1. Invoicing the government? Set up e-invoicing now: invoicing the government.
2. Switching software anyway? Pick one that sends and receives over Peppol, so 2030 needs no second move.
3. On the KOR and growing? If your turnover passes EUR 20,000 you leave the KOR ^[6], and the planned 2030 duty would then apply to you.

General information, not tax advice. Checked on 9 October 2026.