The Netherlands is weighing whether to go beyond EU requirements and mandate electronic invoicing for domestic B2B transactions, with the government expected to confirm its position by summer 2026 and a legislative proposal set for public consultation later in the year.
The Dutch government is evaluating whether to extend mandatory electronic invoicing beyond EU cross-border transactions to include domestic business-to-business dealings, following new European VAT regulations. It has also released a cover letter for the ViDA invoicing and digital reporting report concerning the matter on 10 March 2026.
On 11 March 2025, the EU Economic and Financial Affairs Council approved the VAT in the Digital Age (ViDA) package, which was published on 25 March 2025. The regulations will become mandatory from 1 July 2030, requiring businesses to use standardised electronic invoices for cross-border B2B transactions within the EU and report them digitally to tax authorities.
The reforms aim to tackle two major issues: outdated reporting systems that hinder fraud prevention, and inconsistent national VAT requirements across member states that create administrative burdens for businesses operating internationally.
While the EU directive mandates e-invoicing only for cross-border transactions, it allows individual countries to opt out of requiring it for domestic trade. The Dutch ministries of Finance, Economic Affairs, and Home Affairs have recommended that the Netherlands implement comprehensive e-invoicing for both domestic and cross-border transactions.
The study, which consulted various stakeholders and analysed approaches in other European countries, suggests this broader approach would significantly reduce long-term administrative costs for businesses despite initial implementation expenses.
The government plans to provide clarity on whether to adopt comprehensive e-invoicing by summer 2026. A draft legislative proposal will undergo public consultation in the fourth quarter of 2026. Officials are also exploring integration with the European Business Wallet, expected to become mandatory from 1 January 2029, which could facilitate e-invoicing at the highest security standards.
State Secretary of Finance Eelco Eerenberg emphasised that the transition presents opportunities to streamline existing regulations and reduce information requests from government agencies to businesses.
