Short answer
E-invoicing between businesses is not yet mandatory in the Netherlands, but suppliers to the Dutch central government must already send e-invoices, and a PDF does not count. The Dutch cabinet proposes mandatory B2B e-invoicing from July 1, 2030 and domestic reporting from July 1, 2031. Belgium has required structured e-invoices between Belgian VAT-registered businesses since January 1, 2026.
This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats and international founders. It explains what counts as an e-invoice, what each country requires today, what the EU’s VAT in the Digital Age (ViDA) rules change in 2030 and how to prepare.
What is an e-invoice, and why doesn’t a PDF count?
An e-invoice is an invoice in a structured digital format, usually an XML file in UBL. Every detail sits in a fixed field, so your customer’s software reads it without retyping. The European standard EN 16931 defines the content and allows two formats: UBL and CII.
A PDF sent by email is a valid electronic invoice for Dutch VAT if your customer agrees to electronic invoices. It is not an e-invoice, though, as Dutch and Belgian government guidance both state: someone still has to re-enter the data.
E-invoices usually travel over the Peppol network, where your Peppol ID works as a digital mailing address.
| Feature | PDF by email | E-invoice over Peppol |
|---|---|---|
| Format | A document to read | Structured data (EN 16931) |
| Processing | Retyped or scanned | Read automatically |
| Dutch central government | Does not meet the requirement | Required |
| Between Belgian VAT-registered businesses | Not sufficient since 2026 | Required |
| Cross-border B2B in the EU from July 1, 2030 | No longer sufficient | Required |
In the Netherlands: is e-invoicing mandatory today?
Not between businesses. You can invoice on paper, by PDF or as an e-invoice, as long as your customer agrees to electronic invoices. Peppol itself is not a legal requirement in the Netherlands either.
Government work is different. Since January 1, 2017, suppliers must e-invoice under new purchase agreements with the Dutch central government (Rijksoverheid). Since April 18, 2019, all contracting authorities, including municipalities, provinces and water authorities, must be able to receive EN 16931 e-invoices. If a local authority’s procurement terms require e-invoices, you must send them.
For the central government, send e-invoices over Peppol or, for occasional invoices, through the Supplier Portal (Leveranciersportaal), which is available in English. Since March 1, 2023, e-invoices without a valid OIN, the customer’s 20-digit government identifier, are rejected.
Example: design work for a Dutch ministry
Work: 12 hours of design work for a ministry Amount: 12 × €95 = €1,140.00 excl. VAT VAT 21%: €239.40 Total: €1,379.40 Customer ID: the ministry’s OIN (from the assignment letter, or opdrachtbrief) Order number: copied exactly from the assignment letter Your details: KVK number and VAT ID (btw-id) Delivery: over Peppol or through the Supplier Portal Payment: the central government uses a 30-day term
Business.gov.nl: e-invoicing government organisations
Netherlands Peppol Authority: use of Peppol in the Netherlands
In the Netherlands: what is planned for 2030 and 2031?
On September 11, 2026, the Dutch cabinet told parliament it wants mandatory e-invoicing for domestic B2B transactions from July 1, 2030, and digital reporting of those invoices from July 1, 2031. This is a proposal, not law. The draft bill is planned for public consultation (internetconsultatie) in the fall of 2026 and for submission to parliament before summer 2027.
- Businesses using the small business scheme (kleineondernemersregeling, KOR), with turnover up to €20,000 per calendar year, would not have to send e-invoices or report, but must be able to receive them.
- There would be no separate threshold for micro businesses, and cash-accounting businesses (kasstelsel) would be included.
- Only the European standard EN 16931 would be allowed.
- Whether a specific network will be required, and which, is still open. Advisory firm EY recommended Peppol; the government is studying it until October 2026.
In Belgium: structured e-invoices since January 1, 2026
Since January 1, 2026, VAT-registered businesses established in Belgium must exchange structured e-invoices with each other, with Peppol as the default route. Small businesses under the VAT exemption scheme (vrijstellingsregeling) are in principle covered too.
Foreign businesses without a Belgian permanent establishment (vaste inrichting) are outside the mandate, even with a Belgian VAT number, and must tell their Belgian customers so. Invoices to customers abroad are outside it too: a structured e-invoice is allowed if the recipient agrees, and Peppol registration counts as agreement.
For Belgian public authorities, e-invoicing is mandatory for contracts published after March 1, 2024, as a rule from €3,000 excl. VAT.
What changes for cross-border invoices on July 1, 2030?
The EU’s VAT in the Digital Age (ViDA) package was adopted on March 11, 2025 and entered into force on April 14, 2025. From July 1, 2030, cross-border B2B invoices within the EU must be EN 16931 e-invoices, issued within 10 days of the supply, with the invoice data reported digitally to the tax authorities.
| Date | What happens | Status |
|---|---|---|
| January 1, 2017 | Netherlands: e-invoices required under new central government contracts | In force |
| April 18, 2019 | Netherlands: all contracting authorities must be able to receive EN 16931 e-invoices | In force |
| January 1, 2026 | Belgium: structured e-invoices between Belgian VAT-registered businesses | In force |
| July 1, 2030 | EU: e-invoicing and reporting for cross-border B2B; Netherlands: domestic B2B e-invoicing | EU law; Dutch domestic part proposed |
| July 1, 2031 | Netherlands: reporting of domestic B2B invoices | Proposed |
| January 1, 2035 | EU: national real-time reporting systems aligned with the EU model | EU law |
Example: the same job in 2026 and 2030
Job: 10 hours of consulting for a VAT-registered business in Belgium, billed by a Dutch freelancer with no Belgian establishment Amount: 10 × €120 = €1,200 excl. VAT November 2026: the Belgian mandate does not apply to you. An e-invoice over Peppol fits your customer’s system; a PDF works if they agree. July 2030: you finish the job on July 3, 2030. Issue an EN 16931 e-invoice by July 13, 2030 and report its data to the Dutch tax authority (Belastingdienst).
How to prepare for mandatory e-invoicing
These steps prepare you for government customers, Belgian customers and the 2030 rules. If you are unsure whether an exception applies to your business, ask your accountant.
- List the customers who already ask for e-invoices: the Dutch central government, some other authorities and Belgian business customers.
- Choose invoicing software that sends and receives EN 16931 e-invoices over Peppol, so you never handle XML files by hand.
- Register on Peppol, for example with your KVK number (0106) or Belgian enterprise number (ondernemingsnummer, 0208), and record each customer’s Peppol ID, plus the OIN and order number for Dutch government customers.
- Practice receiving: open an incoming UBL file and check it before you book it.
- Follow the Dutch consultation and bill in 2026 and 2027. If you use the Dutch KOR, make sure you can receive e-invoices.
Peppol registration: how to get a Peppol ID
Sending and receiving e-invoices with Factuur Simpel
With the Complete plan, Factuur Simpel sends your invoices as e-invoices over Peppol and receives Peppol invoices from suppliers. You register with your KVK number (0106) or VAT number in the Netherlands, or your enterprise number (0208) or VAT number in Belgium. Incoming e-invoices arrive as expenses and display as a readable PDF.
You create the e-invoice from the same invoice and can export the UBL files. Customers without a Peppol ID still get the invoice by email. The 30-day trial includes the Complete features, Peppol included.
Frequently asked questions
Is Peppol mandatory in the Netherlands?
No. Peppol is a network for exchanging e-invoices, not a legal requirement. The Dutch central government prefers e-invoices over Peppol, but its Supplier Portal works for occasional invoices. Whether Peppol becomes the required B2B network from 2030 has not been decided; the government is studying it until October 2026.
Does a PDF invoice count as an e-invoice?
No. A PDF sent by email is a valid invoice for Dutch VAT if your customer agrees, but its data cannot be processed automatically. It does not meet the Dutch central government requirement and will not be enough for cross-border B2B invoices in the EU from July 1, 2030.
Do I need Peppol to invoice Belgian customers from the Netherlands?
Not if you have no permanent establishment in Belgium, even with a Belgian VAT number; tell your Belgian customers that you fall outside their mandate. Because they must be able to receive structured e-invoices, Peppol is often the easiest route. From July 1, 2030, cross-border B2B invoices within the EU must be e-invoices.
Will small businesses be exempt from the Dutch e-invoicing plan?
Only those using the Dutch small business scheme (KOR), with turnover up to €20,000 per calendar year. Under the plan they would not have to send e-invoices or report, but must be able to receive them. There is no separate threshold for micro businesses, and the proposal could still change.
Send your e-invoices over Peppol
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Sources and further reading
- Business.gov.nl: e-invoicing government organisations
- Rijksoverheid (in Dutch): cabinet chooses e-invoicing and reporting for businesses
- Tweede Kamer (in Dutch): outline letter on electronic invoicing and reporting, September 11, 2026
- e-Factuur, Belgian government (in Dutch): who must use e-invoicing?
- European Commission: VAT in the Digital Age (ViDA)