Worldwide tax guides /Netherlands E-invoicing & Digital Reporting GuideNetherlandsE-Invoicing & Reporting

Netherlands E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting
B2G e-invoicing is mandatoryNo

Netherlands Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regimePost audit
E-Invoicing/CTC ModelPost audit system where B2G invoices are issued and sent in electronic form to public entities.
Obligation statusLive
Governing entityMinistry of the Interior and Kingdom Relations (Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (BZK))
Infrastructure/platformThere is no mandatory infrastructure/platform. Taxpayers can choose from one of the available options, which include: a) Peppol, b) Digipoort, c) The government’s supplier portal
Peppol connectivityYes
Scope
TaxpayersTaxpayers contracting with the central government. Local authorities may also require suppliers to issue e-invoices.
Domestic TransactionsB2G
Cross-border TransactionsN/A
DocumentsInvoices
Supplier-side requirements (AR)
Format(s) while sending to the platformSI-UBL 2.0 and Peppol BIS 3.0
Format for exchange with buyer/recipientAs above
eSignature/SealNot required
Buyer-side requirements (AP)
Receiving document in electronic formatMandatory for contracting public authorities
Validation requiredNo
Acknowledgement of receiptN/A
Response to the document received (Accept or reject)Not possible
Storage
Archiving AbroadAllowed
Archiving Period7 years

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Background

Business-to-government (B2G) e-invoicing has been mandatory in The Netherlands since 2017. Businesses contracting with the central government should issue e-invoices.

Local authorities may also require suppliers to issue e-invoices.

What Types of Businesses Does This Apply to?

Businesses contracting with the central government.

Local authorities may also require suppliers to issue e-invoices.

Governmental Body Responsible for E-invoicing in the Netherlands

The Ministry of the Interior and Kingdom Relations (Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (BZK)
Official website of the tax authority

Penalties for Not Adhering to the Netherland's E-invoice Mandates

Taxpayers can be fined up to EUR 5,514 for not adhering to invoicing requirements.

What does the e-invoicing process in the Netherlands look like?

Taxpayers can send e-invoices through:

  • Peppol
  • Digipoort
  • The government’s supplier portal

Is SAF-T Needed in the Netherlands?

SAF-T has not been introduced.

Questions About E-Invoicing in the Netherlands?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in the Netherlands is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including the Netherlands
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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