The Netherlands’ State Secretary for Finance Eerenberg outlined the Cabinet’s planned framework for mandatory electronic invoicing and digital reporting under the EU VAT in the Digital Age (ViDA) package. The framework set implementation deadlines for cross-border and domestic transactions, while also addressing data protection, infrastructure and digital autonomy.
The Netherlands’ State Secretary for Finance Eerenberg informed the House of Representatives on 11 September 2026 about the Cabinet’s choices for implementing electronic invoicing and digital reporting under the VAT in the Digital Age (ViDA) package.
Under the proposed framework, mandatory electronic invoicing will apply from 1 July 2030 to all domestic business-to-business (B2B) transactions and intra-Community transactions. Mandatory digital reporting for intra-Community transactions, including acquisitions (ICV), will also begin on that date.
A separate obligation for domestic B2B transactions is scheduled for 1 July 2031, when businesses will be required to provide digital reporting to the Dutch Tax Administration (Belastingdienst).
The Cabinet aims to complete parliamentary consideration of the implementation legislation before 1 July 2028.
EU ViDA rules to reshape VAT reporting
The framework follows the European Union’s adoption of the VAT in the Digital Age (ViDA) package on 11 March 2025 and its publication on 25 March 2025.
For cross-border B2B transactions, e-invoices will have to be issued within 10 days following the delivery of goods or services. The existing system of periodic aggregate reporting, such as monthly or quarterly ICP returns, will be replaced by near real-time digital reporting based on individual invoices.
The Netherlands plans to use the European standard for e-invoicing and will not introduce alternative national formats. The system will follow the EN16931 format under Commission Implementing Decision (EU) 2017/1870.
Businesses covered by the Small Businesses Scheme (KOR) will be exempt from the domestic e-invoicing obligation. The Cabinet does not plan to introduce a separate threshold for micro-enterprises.
Cabinet expects lower compliance costs
The Cabinet expects digital invoicing to reduce administrative costs and improve the processing of invoices and cash flow. Independent analyses cited by EY estimated that e-invoicing could reduce costs by 55–70% per invoice compared with paper-based processing.
Near real-time reporting is also intended to strengthen VAT compliance and combat fraud by giving tax authorities more timely transaction information.
The parliamentary letter cited Italy as an example of the potential effect of digital transaction reporting, noting that similar systems contributed to a reduction in the country’s VAT gap of up to 25% between 2017 and 2019.
Data protection measures planned
The proposed system will include safeguards intended to limit the amount of taxpayer information collected and retained.
Reported data fields will be restricted to a minimum set aligned with EU standards. Transaction data will be retained for 10 years, corresponding to the EU Central VIES standard and shorter than the Netherlands’ standard 12-year national VAT retention period.
The Tax Administration will also apply role-based access based on a need to know principle, maintain access logs and actively monitor potential misuse. Risk models will be pre-tested to identify and prevent bias.
Netherlands evaluates e-invoicing infrastructure
The Cabinet is also considering the infrastructure through which electronic invoices and reporting data will be exchanged.
EY recommended prescribing the Peppol network, but the Netherlands is also assessing developments such as the European Business Wallet. Further work will examine interoperability, security and competition before an infrastructure decision is made.
The Tax Administration also aims to strengthen its digital autonomy by reducing reliance on a limited number of non-European technology providers. Further research into the available infrastructure options is expected to continue until October 2026.
