E-invoicing is well-established for Business-to-Government (B2G) transactions in the Netherlands:
Central government: Mandatory since 2019.
Other public entities: Mandatory since 2020.
For B2B transactions, a direct mandate is not currently in place, but it is strongly recommended. However, there's a clear momentum building. The Dutch government is actively taking a stronger role in promoting e-invoicing, notably by adopting Peppol formats for its own procurement processes. Furthermore, some of the larger software players in the market are actively driving this digital shift.
The Peppol Network is the chosen route for e-invoicing in the Netherlands. Peppol operates through a network of certified Access Points. Your software can connect to the Peppol network different ways:
Build your own Access Point: This involves setting up and maintaining your own infrastructure to become a Peppol Access Point. This route offers maximum control but requires significant investment in development, security, and ongoing compliance.
Partner with a Peppol Access Point Provider: Many third-party providers offer "Access Point as a Service." This is often the recommended route for software vendors, especially when you want to ensure the quality, security, and compliance of your service without the heavy operational burden. These providers handle the complexities of running the Access Point, allowing your team to focus on your core software functionalities.
While building your own is an option, managing a Peppol Access Point effectively, securely, and in compliance with evolving regulations is a considerable undertaking.
The Netherlands isn't just about standardised Peppol; it also has its own local formats and innovative payment solutions that you should be aware of:
SI-UBL: This is a key Dutch-specific UBL implementation, a subset of the European Standard EN 16931, widely used alongside Peppol BIS 3.0.
G-account: This is a unique Dutch payment mechanism that allows an invoice to be paid to two different bank accounts (e.g., to ensure VAT payment directly to the tax authority for certain services). This demonstrates the need for flexible e-invoicing formats that can accommodate such specific national requirements.
These local characteristics highlight that e-invoicing compliance goes beyond a single global standard; it requires attention to country-specific adaptations to truly "make it work" for Dutch businesses.
The Dutch e-invoicing market is mature yet holds significant untapped potential. For software companies operating or looking to expand there, here are the key takeaways:
Prioritise Peppol: Robust support for the Peppol Network and Peppol BIS formats is essential for B2G compliance and growing B2B adoption.
Master local formats: Don't overlook the importance of local Dutch formats like SI-UBL and understanding payment specifics like the G-account.
Prepare for a B2B mandate: The influence of ViDA means a domestic B2B e-invoicing mandate is increasingly likely for the Netherlands. Start planning for this now!