B2G E-Invoicing in the Netherlands
E-invoicing in the Netherlands started in 2017 with the implementation of e-invoicing for public procurement according to the European standard EN 16931.
Last modified on 2023-08-08 in Countries
Peppol BIS 3.0
DIGIPOORT
Ministry of the Interior and Kingdom Relations
Post-audit
2017
n/a
7 years, 10 years (immovable property)
The Dutch government has implemented e-invoices in the public sector for B2G transactions due to the EU e-invoicing Directive 55/2014/EU and VAT in the Digital Age (ViDA) proposal according to the European standard EN 16931.
The Dutch central government receives over 1.6 million invoices from its suppliers every year and e-invoicing has made the manual process more efficient through benefits such as automation and digitalization.
1 January 2017: All central government suppliers must process and send e-invoices.
1 January 2019: All sub-central government suppliers must process and send e-invoices.
Currently, e-invoicing requirements only extend to B2G transactions, while B2B e-invoicing remains voluntary.
The following data must be included in a valid e-invoice:
Date of invoice and supply
Unique invoice number
Supplier's company info
Client's info
Description, quantity and cost of goods & services
Discounts or rebates
Total amount payable
Payment terms
The different Dutch formats used for e-invoicing have very different purposes, which are as follows:
This format is used for cross-border interoperability between countries that also use the Peppol network.
This format is used by the Dutch government for goods and service procurement (excluding the hiring of employees).
This format is used for the hiring of employees.
This is a specification unique to the Netherlands that can be used for B2B e-invoicing.
This format is used only within the central government.
A digital signature is not required for e-invoices in the Netherlands.
The majority of e-invoices must be stored for 7 years, while e-invoices concerning immovable property must be stored for 10 years.
Sending invoices through a Peppol Access Point (AP), such as DDD Invoices, is the preferred way of e-invoicing. The AP connects to the national government and automatically converts a Peppol invoice into the correct government format. It is then simply sent via the Digipoort portal to the correct government agency.
Digipoort is an ICT center that does the processing for the government, and a direct link with the portal can be technically demanding. Therefore, large corporations that have an ICT infrastructure and a large volume of invoices will use this method.
This method is much more inefficient, as invoice data must be manually inputted into the portal, which can be prone to mistakes. Despite that, for those who issue fewer invoices, this method may be suitable.
The Netherlands' current government is likely to not impose a B2B and B2C e-invoicing mandate. This is because they have a low level of domestic VAT fraud compared to other European nations, and thus, for the foreseeable future, they will continue to make it voluntary for businesses.
Peppol (Pan-European Public Procurement Online) serves as a network framework that streamlines the electronic exchange of documents, mainly focusing on e-invoicing, connecting businesses and government bodies. It functions based on established standardized specifications and protocols, ensuring smooth and secure interaction among participants via a 4-corner model.
The Netherlands Peppol Authority was formed on 1 October 2020 by the Dutch government. Businesses are able to connect to it through Peppol Access Points (AP), such as DDD Invoices. A certified AP simplifies sending e-invoices between organizations by acting as a bridge between different systems. It converts the sender's e-invoice into a Peppol BIS billing 3.0 format that the recipient's system can interpret.
Want to connect to Peppol and don't know how? Here are the benefits of choosing DDD Invoices as your Peppol Access Point:
Unlock the ability to send and receive e-documents worldwide, without worrying about local compliance issues. Through our API, we automatically fill in your invoice data and send the invoice to the proper authorities, letting you focus on your core business processes and we manage the bureaucracy.
Seamlessly integrate into your current invoicing system, ERP or CRM in as little as one day. Enjoy an error-free and automated invoicing process through our secure and reliable service.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.