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E-Invoicing Compliance in the Netherlands (All You Need to Know)

  • E-invoicing in the Netherlands was mandated for central agencies in 2011, and is now compulsory for B2G transactions and voluntary for B2B.
  • All government entities are connected to the PEPPOL network, and an e-orders pilot via PEPPOL is ongoing.
  • Entrepreneurs who work for government organizations in the Netherlands may be required to send e-invoices.
  • Dutch law mandates that central government suppliers must send electronic invoices from January 1st, 2017, and this obligation was extended to sub-central government agencies in 2019.
  • While there is no legislation about e-invoicing in B2B transactions, compliance with e-invoicing regulations is required for suppliers of central government bodies and depends on procurement contracts for sub-central bodies.
  • There are three ways to send compliant e-invoices for both central and sub-central bodies: PEPPOL, online portal, and Digipoort for central bodies, and PEPPOL, email, and online portal for sub-central bodies.

Source Storecove

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