E-invoicing mandatory for business-to-business transactions
The EU has adopted these new rules: take this into account
This is a European Directive. The Netherlands must implement these new rules within the next two years. The exact Dutch rules and dates have not yet been finalised.
For whom?
- businesses that send or receive invoices from other businesses
- businesses that trade with businesses in other EU countries
What changes?
Do you invoice other businesses? In future you will have to use e-invoicing for this. The European rules will apply to business transactions between companies in the EU. The government also wants to make e-invoicing compulsory for domestic business transactions. The e-invoices must meet a fixed European standard.
An e-invoice contains structured data that software can automatically read and process. An invoice in PDF-format sent by e-mail does not comply with this European standard.
Do you do business with companies in other EU countries? If so, you must also submit a number of details from your invoices to the Netherlands Tax Administration (Belastingdienst) electronically. You report these details for each transaction.
These reporting obligations may affect both buyers and sellers. Even if you only receive business invoices from another EU country, the rules may still apply to you.
The following rules will apply to transactions with businesses in other EU countries:
- You send an e-invoice within 10 days after you have delivered a product or provided a service.
- You submit the invoice details to the Tax Administration digitally.
- You submit the details for each invoice to the Tax Administration. The new digital reporting system replaces the ICP declaration for transactions with businesses in other EU countries.
The government also wants to introduce a digital reporting obligation for business transactions within the Netherlands. You will then have to submit certain details from your e-invoices to the Tax Administration.
Do you take part in the small businesses scheme (KOR)? If so, the government intends to exempt you from the obligation to send e-invoices and to submit the invoice details digitally for business transactions within the Netherlands.
When?
The new rules will enter into force at different times:
- The obligation to send e-invoices and report digitally on transactions with business in other EU countries comes into force on 1 July 2030.
- The e-invoicing requirement for business transactions within the Netherlands is expected to come into force on 1 July 2030.
- The obligation to report business transactions within the Netherlands digitally is expected to come into force on 1 July 2031.
The Dutch rules for domestic transactions are not yet final.
What can you do now?
Check how you currently send and receive invoices. Do you use invoicing software? Ask your supplier what e-invoicing options are already available. Are you considering new software? Make sure you take e-invoicing into account when making your decision.