What is E-invoicing? Meaning and explanation

With e-invoicing, every invoice detail, such as supplier, invoice number, lines, VAT and total, sits in fixed fields of a file that follows a European standard (EN 16931). In the Netherlands this usually means UBL files exchanged over the PEPPOL network. A PDF sent by email currently still counts as an electronic invoice for tax purposes, but it is not a structured e-invoice: the recipient has to extract the data first. Suppliers to the Dutch central government already invoice via PEPPOL.

For firms, e-invoicing will be a major topic in the coming years. The European ViDA directive makes e-invoicing mandatory for business transactions between EU countries from 1 July 2030. In September 2026 the Dutch government chose to bring domestic B2B transactions under the e-invoicing obligation from 1 July 2030 as well, with digital reporting to the Tax Administration from 1 July 2031 and an exemption for businesses in the small business scheme (KOR). This is not law yet: the draft bill goes to public consultation this autumn and the government intends to submit it to parliament before summer 2027.

Autoboeker processes invoices and receipts without templates, whether they arrive via upload, email, the client app or Connect, and proposes GL account, VAT code and cost centre based on the administration's history. That coding is still needed with an e-invoice. For sending e-invoices from the invoicing module, a PEPPOL integration is coming soon; it is not live yet.