E-invoicing in the Netherlands: A Complete Guide for Businesses

What is Netherlands e-invoicing?

The Netherlands mandates structured e-invoicing for business-to-government (B2G) transactions via the Peppol network. The obligation for central government suppliers has been in place since 2017, under the European Procurement Directives transposed into Dutch law via the Aanbestedingswet 2012 and subsequent ministerial decrees.

For B2B, there is no legal mandate — but adoption is high and accelerating. Dutch businesses broadly use Peppol for inter-company invoicing, driven by the Simplerinvoicing initiative (now part of the broader Peppol ecosystem managed by RvO — Rijksdienst voor Ondernemend Nederland) and widespread adoption among Dutch enterprises and accounting software providers.

The Dutch approach reflects a market-led model: government has created the infrastructure (Peppol access, the NLCIUS national standard), and B2B adoption follows commercially rather than through regulation.

The Peppol BIS Billing 3.0 format

The Netherlands uses Peppol BIS Billing 3.0 with the NLCIUS (Dutch Core Invoice Usage Specification) for public sector and increasingly for B2B. Key technical characteristics:

• Standard: Peppol BIS Billing 3.0 + NLCIUS (NL-specific CIUS constraints)
• Syntax: UBL 2.1
• Participant identifier scheme: 0106 (Dutch Chamber of Commerce — KvK number, 8 digits, e.g. 0106:12345678) for B2B; 0190 (OIN — Organisatie-identificatienummer) for public sector
• VAT: standard 21%, reduced 9% (food, medicines, books); VAT number format NL123456789B01
• NLCIUS constraints: the NLCIUS adds mandatory fields beyond EN 16931 for Dutch public sector, including cbc:InvoicePeriod for certain invoice types
• Peppol delivery: SMP/SML-based routing; Dutch companies register with a Dutch Peppol access point

The distinction between 0106 (KvK) and 0190 (OIN) matters: commercial B2B invoices use KvK; invoices to government use OIN. Clearvo handles both schemes.

Who does it apply to?

A significant share of Dutch B2B invoices already flow through Peppol, making Peppol registration practically necessary for suppliers dealing with larger Dutch enterprises.

Timeline / key dates

• 2017: Central government B2G mandate live
• 2019: Municipalities and provinces mandate extended
• 2020–present: B2B Peppol adoption accelerates via Simplerinvoicing
• No confirmed date: B2B mandate not currently legislated (monitor for updates post-2026 EU developments)

How Clearvo handles Netherlands e-invoicing

Clearvo is registered as a Peppol Access Point covering both 0106 (KvK) and 0190 (OIN) identifier schemes for the Netherlands. Invoice delivery follows the standard Peppol AS4 transport protocol.

Key points:

• KvK-based routing (0106) for B2B invoices; OIN-based routing (0190) for public sector recipients
• Clearvo performs a live SMP lookup before sending to confirm the recipient is registered and their preferred document format
• NLCIUS validation is applied for public sector recipients; standard BIS 3.0 for B2B
• Dutch VAT number format (NL123456789B01) is validated before submission

What you send: standard invoice fields plus customer.peppolId (KvK or OIN scheme), and buyerCountry: "NL".

What you get back: Peppol message ID, AS4 delivery receipt, and the UBL 2.1 XML.

{
  "invoiceNumber": "INV-2026-00210",
  "issueDate": "2026-02-01",
  "dueDate": "2026-03-03",
  "currency": "EUR",
  "supplier": {
    "name": "Acme Software BV",
    "vatNumber": "NL123456789B01",
    "peppolId": "0106:12345678",
    "address": {
      "street": "Herengracht 420",
      "city": "Amsterdam",
      "postalCode": "1017 BZ",
      "country": "NL"
    }
  },
  "customer": {
    "name": "Handelsbedrijf Jansen BV",
    "vatNumber": "NL987654321B01",
    "peppolId": "0106:87654321",
    "address": {
      "street": "Coolsingel 50",
      "city": "Rotterdam",
      "postalCode": "3011 AD",
      "country": "NL"
    }
  },
  "lines": [
    {
      "description": "API integration services — February 2026",
      "quantity": 20,
      "unitPrice": 175.00,
      "taxRate": 21,
      "taxCategory": "S"
    }
  ],
  "paymentTerms": "30 days",
  "bankAccount": {
    "iban": "NL91ABNA0417164300",
    "bic": "ABNANL2A"
  }
}

Getting started

Peppol participant lookup, KvK vs OIN scheme selection, and NLCIUS validation details are at clearvo.io/docs. For B2G invoices, verify the OIN of the public sector recipient in advance using the Dutch government's OIN register.

Related country guides

• Belgium — Peppol BIS 3.0, B2B mandatory from January 2026
• Germany — XRechnung 3.0, B2B mandate from 2027
• Austria — Peppol BIS 3.0, B2G mandatory
• United States — sales tax across all 50 states
• Canada — GST/HST/PST by province

Frequently asked questions

Is e-invoicing mandatory for B2B in the Netherlands? No — the Netherlands has no B2B e-invoicing mandate as of 2026. The only legal obligation is for suppliers to central government (B2G), which must invoice via the Peppol network and has been mandatory since 2017. B2B Peppol adoption is market-led and high among larger Dutch companies, but a formal B2B mandate has not been legislated. Monitor post-2026 EU ViDA developments for potential changes.

What is Simplerinvoicing? Simplerinvoicing is the Dutch interoperability initiative that bootstrapped widespread Peppol adoption among Dutch SMEs and mid-market companies. Originally operated by Stichting Simplerinvoicing, it is now integrated into the broader Peppol ecosystem managed by RvO (Rijksdienst voor Ondernemend Nederland). Most Dutch accounting software now supports Peppol-based invoicing as a result.

What is the NLCIUS? The NLCIUS (Dutch Core Invoice Usage Specification) is the Netherlands' national CIUS (Core Invoice Usage Specification) on top of Peppol BIS Billing 3.0 and EN 16931. It adds Dutch-specific mandatory fields required for public sector invoices, including cbc:InvoicePeriod for certain invoice types. For B2B invoices, standard Peppol BIS Billing 3.0 is sufficient — NLCIUS constraints apply for government recipients.

What is the difference between KvK (0106) and OIN (0190) Peppol identifiers? KvK (scheme code 0106) is the Dutch Chamber of Commerce registration number — an 8-digit number used as the Peppol participant identifier for commercial businesses. OIN (Organisatie-identificatienummer, scheme code 0190) is used for government and public sector entities. When invoicing a Dutch business, use 0106:<KvK number>. When invoicing a government body, use 0190:<OIN number>. Clearvo handles both.

Is a full B2B e-invoicing mandate coming to the Netherlands? No date has been legislated. The Netherlands has deliberately taken a market-led approach. However, the EU's ViDA (VAT in the Digital Age) directive, expected to introduce harmonised e-invoicing and digital reporting requirements across member states from 2030, will likely drive a Dutch B2B mandate in due course. We recommend monitoring DGBel (Dutch tax authority) announcements after 2026.