What is an e-invoice?
An e-invoice is an electronic file with fixed codes, so your customer's software can process the invoice automatically. You create and send it from your accounting or invoicing program.
A PDF is not an e-invoice, not even if you send it by email. The recipient still has to enter it by hand.
What is Peppol?
Peppol is an international standard and a network for exchanging e-invoices between systems. The Dutch Peppol Authority (NPa) manages the agreements in the Netherlands, on behalf of the Ministry of the Interior and Kingdom Relations.
Can your own program not send e-invoices? Then you can connect it to Peppol through a service provider. If you only send an invoice to central government now and then, you can also use the Supplier Portal (Leveranciersportaal).
What applies already?
If you supply goods or services to central government, you must send an e-invoice. Municipalities, provinces and water authorities sometimes require an e-invoice too. Between businesses an e-invoice is not yet mandatory.
What is the EU planning?
The EU has adapted the VAT rules for the digital age, in the ViDA package (VAT in the Digital Age). The Council of the EU adopted it on 11 March 2025 and it has been in the Official Journal since 25 March 2025.
From 1 July 2030 there will be digital reporting based on e-invoices for trade between businesses in different EU countries. Under conditions, a country may also make e-invoicing within its own borders mandatory.
What is the Netherlands planning?
On 11 September 2026 the Dutch government announced that it is making that choice. E-invoicing becomes mandatory from 1 July 2030 for transactions between businesses, both with other countries and within the Netherlands. From 1 July 2031 you also have to report domestic transactions digitally.
Businesses in the small business scheme (KOR, turnover up to €20,000 per calendar year) are exempt, also after July 2030.
It is still a plan. The draft bill goes into public online consultation this autumn and the government wants to submit it to the House of Representatives before the summer of 2027. The government's announcement does not say through which network the e-invoices must be sent.
Timeline
- 11 March 2025The Council of the EU adopts the ViDA package.
- 25 March 2025ViDA is published in the Official Journal of the EU.
- 11 September 2026The Dutch government chooses mandatory e-invoicing between businesses, also within the Netherlands.
- Before the summer of 2027The government wants to submit the bill to the House of Representatives.
- 1 July 2030E-invoicing mandatory between businesses (government plan); digital reporting for trade between EU countries (ViDA).
- 1 July 2031Digital reporting of domestic transactions (government plan).
All dates that affect your software, from e-invoicing to payroll, are in the legislation calendar. You can also add it to your calendar.
Why it matters for freelancers and SMEs
If you work for the government, you already need an e-invoice. If your program can do it, you do not have to use a separate portal.
Under the government's plan, from 1 July 2030 you also have to send e-invoices to other businesses, unless you are in the KOR. If you are choosing a package now, check whether it can already send and receive e-invoices via Peppol. Then you will not have to switch later.
Tools in the guide that send Peppol e-invoices
Only tools whose vendor says so itself, in the categories where this point counts in the Netherlands check. Each tool shows when we checked it.
Frequently asked questions
Is a PDF invoice an e-invoice?
No. An e-invoice is a file with fixed codes that software processes automatically. According to the government, a PDF, even by email, does not count as an e-invoice.
Is e-invoicing mandatory?
For now only if you supply central government, or if another government body asks for it in the contract. The Dutch government wants to make e-invoicing between businesses mandatory from 1 July 2030. That is still a plan; the bill will follow.
Will the obligation from 2030 also apply to freelancers (zzp)?
Under the government's plan it will, unless you use the small business scheme (KOR). Businesses in the KOR, with a turnover up to €20,000 per year, are exempt.
What is ViDA?
ViDA (VAT in the Digital Age) is a package of EU rules for VAT, adopted on 11 March 2025. From 1 July 2030 there will be digital reporting based on e-invoices for trade between businesses in different EU countries.
What if my program does not have Peppol?
Then you can connect it to Peppol through a service provider. For a single invoice to central government you can also use the Supplier Portal (Leveranciersportaal).
Which accounting and invoicing programs send Peppol e-invoices?
In our guide, 16 tools say so on their own site (11 in accounting and 5 in invoicing). For other tools the vendor does not say, or not clearly.
Sources
- Rijksoverheid: Government chooses to introduce e-invoicing and reporting for businesses (11 September 2026, in Dutch)
- Ondernemersplein (KVK and government): E-invoicing to the government (in Dutch)
- Logius: How does e-invoicing work? (in Dutch)
- Dutch Peppol Authority (Nederlandse Peppolautoriteit)
- European Commission: VAT in the Digital Age (ViDA)
- Rijksoverheid: Cover letter with the report on ViDA e-invoicing and digital reporting (10 March 2026, in Dutch)
Sources checked on . Rules and plans can change; the source prevails. This is an explanation, not legal or tax advice.













