Netherlands
The Netherlands is one of the most Peppol-native markets in Europe: B2G runs over Peppol today, the Peppol Authority is part of the Dutch government, and the planned ~2030–2032 B2B mandate is set to run on the same network.
Profile last verified 2026-07
At a glance
Fully served today over Peppol - the Netherlands is deeply Peppol-native, with no clearance platform and no gate on the invoice flow itself.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- Planned for ~2030–2032; draft legislation expected for public consultation end of 2026
- B2G e-invoicing
- Suppliers to central government must send e-invoices since 2017; all public bodies receive and process them since November 2019
- Formats
- NLCIUS (SI-UBL 2.0) · Peppol BIS Billing 3.0
- Peppol identifier schemes
0106Dutch Chamber of Commerce number (KvK)One of the three primary registration options for Dutch end users0190Dutch government organisation ID (OIN)Government entities must be addressed with this scheme9944Dutch VAT number (BTW)The third primary option; IBAN/GLN only as fallback- E-reporting
- None today; near-real-time digital reporting is proposed alongside the planned ~2030–2032 B2B mandate
Mandate timeline
How Recommand serves Netherlands
- Send and receive compliant Peppol invoices today - Recommand is a certified Peppol Access Point and SMP, and the Netherlands imposes no accreditation gate on the invoice flow
- Reach Dutch government bodies with OIN (0190) addressing and businesses via KvK (0106) or VAT (9944) registrations
- Built-in validation covers NLCIUS (SI-UBL 2.0) and Peppol BIS 3.0, including the NPa validation artefacts that become mandatory on 17 August 2026
- The NPa places operating obligations on registered service providers - ISO 27001-level security, monthly statistics, a provider-switch SLA - so customers do not have to carry them
Frequently asked questions
01Is e-invoicing mandatory in the Netherlands?
For B2G, effectively yes: suppliers to central government must send structured e-invoices (new contracts since 2017), and all Dutch public bodies must receive and process EN 16931 e-invoices since November 2019. B2B e-invoicing is voluntary today.
02When does B2B e-invoicing become mandatory in the Netherlands?
A Peppol-based B2B e-invoicing and digital reporting mandate is being planned for roughly 2030–2032, phased. Draft legislation is expected to go to public consultation at the end of 2026, so the direction is set but nothing is binding yet.
03What format do Dutch e-invoices use?
NLCIUS - the Dutch CIUS of EN 16931, implemented as SI-UBL 2.0 - with Peppol BIS Billing 3.0 as the interoperability format. From 17 August 2026 the NPa's updated validation artefacts are compulsory, so keeping validation current matters to avoid rejections.
04Which Peppol identifier do Dutch organisations use?
Dutch end users are registered under the KvK number (0106), the OIN (0190) or the VAT number (9944). Government entities must use the OIN - address any Dutch public body under scheme 0190.
Your first document in minutes
Create an account, register your company on the network, and send a compliant invoice - before the coffee gets cold. Free for 25 documents a month.