Dutch Ministry of Finance updates timeline for proposed e-invoicing implementation and e-reporting requirements

• On 10 September 2026, the Netherlands Ministry of Finance announced that e-invoicing and e-reporting requirements are expected to be implemented beginning in 2030.
• The aim is to finalize the legislation before 1 July 2028, creating sufficient time for preparation and testing.
• Companies with operations in the Netherlands should monitor legislative developments and consider how the proposed requirements could affect their invoicing processes, data governance frameworks and technology infrastructure.

On 10 September 2026, the Ministry of Finance sent a letter to the House of Commons (2de Kamer) announcing the intention to implement e-invoicing and e-reporting requirements beginning in 2030.

Key points of proposed requirements

The letter outlines the proposed approach and requirements that are being considered. For example, only the European e-invoicing standard (EN 16931) would be accepted; alternative formats would not be allowed. The Pan-European Public Procurement On-Line (PEPPOL) network is under consideration to be used as infrastructure and this option will be investigated in the coming months.

No separate threshold would apply to micro-enterprises, although businesses operating under the Dutch Small Businesses Scheme (KOR) would remain exempt from the domestic obligation. Existing exemptions (including for exempt supplies, travel agencies, second-hand goods dealers, and simplified invoices) would remain in place for the time being. Appropriate safeguards would be established to help ensure continued data security and privacy.

A regulatory burden assessment, small- and medium-sized enterprises test and public consultation are still expected to take place before year-end. The legislative proposal is scheduled to be submitted to Parliament before the 2027 summer recess, with completion scheduled before 1 July 2028.

Key dates

The proposed requirements would be effective on the following dates:

• 1 July 2030: Mandatory e-invoicing for domestic business-to-business (B2B) transactions and intra-European Union (EU) transactions
• 1 July 2030: Mandatory e-reporting of intra-EU transactions on a near real-time and invoice-per-invoice basis
• 1 July 2031: Mandatory e-reporting for domestic B2B transactions on a near real-time and invoice-per-invoice basis

For cross-border transactions the invoicing deadline would be shortened to 10 days after the supply of goods/services.

Implications

Although 2030 might seem a long way off, the impact of the new requirements will be significant, affecting businesses' enterprise resource planning and invoicing systems, master data, value-added tax processes and contractual arrangements with suppliers and service providers.

Companies with operations in the Netherlands should monitor legislative developments and consider how the proposed requirements could affect their invoicing processes, data governance frameworks and technology infrastructure.

For additional information concerning this Alert, please contact:

EY Belastingadviseurs BV (Netherlands), Amsterdam

• Folkert Gaarlandt 

EY Belastingadviseurs BV (Netherlands), Rotterdam

• Daniel Kroesen 

EY Belastingadviseurs BV (Netherlands), Eindhoven

• Timo Bootsman

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor