Freelancer, Kleineondernemersregeling (KOR)
- Receive
- No mandate today
- Issue
- Not required
- Next step
- Nothing is required today; plan for the dates below.
E-invoicing in Netherlands: deadlines and rules
At a glance
There is no B2B e-invoicing obligation yet. A policy letter to parliament of 11 September 2026 announces domestic B2B e-invoicing from 1 July 2030 and digital VAT reporting from 1 July 2031, with the small-business scheme (KOR) exempt.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | No mandate today | announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary |
Verified:
Who is affected
Scope: No B2B receiving obligation yet
Issuing phases
- None; the small-business scheme (KOR) is planned to be exempt announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
Domestic B2B e-invoicing
Policy letter (Kamerbrief) of 11 Sep 2026. Internet consultation planned for autumn 2026, bill before summer 2027.
Small-business regime: Kleineondernemersregeling (KOR)
Must receive e-invoices: no · Must issue e-invoices: no
No B2B obligation applies today. The announced 2030 mandate is planned to exempt businesses under the KOR.
Model and platform
Post-audit (decentralised, no clearance)
Platform: None for B2B (Peppol and email are used voluntarily)
No tax-authority platform for B2B. The future model is undecided: Peppol 5-corner is favoured, the European Business Wallet is also considered.
Formats
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| EN 16931 (UBL / CII) | UBL 2.1 or CII D16B | EN 16931-1 | no | The only domestic standard; used voluntarily in B2B and required for B2G (SI-UBL / Peppol BIS 3). Source: peppol.nu · undated · verified 15 Oct 2026 · secondary |
Channels and accreditation
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Peppol | Peppol | no | Used today for B2G and voluntarily in B2B. |
| no | Widely used for B2B invoices today. | ||
| Digipoort | API / platform | no | Government gateway for B2G. |
Vendor accreditation
No accreditation · Required: no
No vendor accreditation for B2B. Some Peppol authorities (NL among them) require ISO 27001 for operating an own Access Point. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Receiving: how invoices reach you
Receiving duty: No mandate today none Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
What to set up
- Peppol participant ID (Suppliers to public bodies and businesses using Peppol): Registered via a Peppol Access Point.
- Peppol Access Point (Suppliers to public bodies): Used for B2G and voluntarily for B2B.
Sending: what buyers expect
- None; the small-business scheme (KOR) is planned to be exempt announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
Public sector
Public-sector e-invoicing since law Source: Logius · undated · verified 15 Oct 2026 · official
Digipoort or Peppol
Formats: SI-UBL, Peppol BIS Billing 3.0
Central government for new contracts since 2017; all public bodies receive e-invoices since 18 Apr 2019.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
Reporting
announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
Domestic digital VAT reporting to the tax authority
Announced in the Kamerbrief of 11 Sep 2026. ViDA intra-EU reporting applies from 1 Jul 2030.
Archiving
Retention period: 7 years Source: Belastingdienst · undated · verified 15 Oct 2026 · official
- 7 years in general, 10 years for real estate.
Integration points
- Peppol participant ID (Suppliers to public bodies and businesses using Peppol): Registered via a Peppol Access Point.
- Peppol Access Point (Suppliers to public bodies): Used for B2G and voluntarily for B2B.
- Digipoort (Suppliers to public bodies): Government gateway operated by Logius.
Common accounting and invoicing tools
Exact Online · Moneybird · Twinfield · e-Boekhouden.nl · SnelStart · Jortt
What this means for you
Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.
Small company, All businesses (no turnover threshold)
- Receive
- No mandate today
- Issue
- announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
- Next step
- Nothing is required today; plan for the dates below.
Company with public-sector customers
- Receive
- No mandate today
- Issue
- (Public sector since) law Source: Logius · undated · verified 15 Oct 2026 · official
- Next step
- Register for public-sector invoicing: Digipoort or Peppol.
Supplier to corporate buyers on networks
- Receive
- No mandate today
- Issue
- None; the small-business scheme (KOR) is planned to be exempt announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
- Next step
- Get a Peppol ID and check which network each buyer uses.
Deadlines
- Central government accepts e-invoices for new contracts law Source: Logius · undated · verified 15 Oct 2026 · officialSuppliers to central government · public sector
- All public bodies receive EN 16931 e-invoices law Source: Logius · undated · verified 15 Oct 2026 · officialSuppliers to public bodies · public sector, receive
- Domestic B2B e-invoicing mandatory (KOR exempt) announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondaryDomestic B2B invoices · issue, receive
- ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · officialAll EU businesses with intra-EU B2B supplies · issue, receive, report · EU
- Domestic digital VAT reporting announced Source: Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondaryDomestic B2B transactions · report
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Check my obligationsSources
- E-facturatie verplicht vanaf 2030, digitale btw-rapportage aan fiscus een jaar later · Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
- E-facturatie verplicht 2030 · peppol.nu · undated · verified 15 Oct 2026 · secondary
- Logius (domain only; deep link not captured) · Logius · undated · verified 15 Oct 2026 · official
- Belastingdienst (domain only; deep link not captured) · Belastingdienst · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Unverified items
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
- The Kamerbrief itself (tweedekamer.nl, 2026D42856) was not read; dates rest on press reports.
- Network choice for the future mandate: Peppol 5-corner versus European Business Wallet is undecided.
- Number of businesses (about 2.2 million, about 1.2 million zzp'ers) is an estimate.
- Deep links on logius.nl, belastingdienst.nl and tweedekamer.nl were not captured.