E-invoicing means that invoices are no longer exchanged as PDF files or paper documents, but in a structured electronic format, such as XML or UBL. This makes it possible to process invoices automatically in accounting software, without manual entry or scanning and recognition processes. This significantly reduces errors, invoices are processed and paid faster and the administrative burden decreases. In addition, e-invoicing offers a higher level of security and traceability, and seamlessly links up with European standards, including the Peppol network.
Phasing
The introduction of e-invoicing in the Netherlands is proceeding in several stages. Since 2017, the obligation already applies to companies sending invoices to the central government and other contracting authorities (so-called B2G transactions). In 2024 and 2025, the Netherlands is in the preparation phase, in which companies adapt their administration and invoicing systems to be able to send and receive e-invoices. From 1 January 2026, the obligation will then apply to all VAT-registered companies in business-to-business (B2B) transactions.
E-invoicing exceptions
Although the obligation will be widely introduced, some exceptions remain. For example, a threshold amount may apply within which invoices are still excluded, and certain sectors exempt from VAT, such as parts of healthcare and education, are exempt. There may also be occasional or cross-border situations where transitional arrangements apply.
Preparing for the new regulations
To be well prepared for the new obligation, it is advisable to start preparing now. Companies would be wise to check their accounting software and ensure that these e-invoices can be created and processed in the correct format. It is also important to connect to the Peppol network, the European standard platform for secure and uniform e-invoicing. Communication with customers and suppliers is also crucial: by testing the transition and sending of e-invoices together, problems can be avoided in time. Finally, it is advisable to train employees within administration, accounting and IT so that they know how e-invoicing works and what will change in the daily process.
Switching to e-invoicing requires preparation but at the same time offers great benefits. By taking action now, you will soon benefit from a more efficient, secure and future-proof invoicing process.