Knowledge base
Regulation
E-invoicing, VAT rules and retention requirements: what they mean for your firm and your clients.
Mandatory e-invoicing in 2030: what should your firm know?
The Dutch cabinet plans mandatory e-invoicing from 1 July 2030 and reporting from 2031. What changes, what an e-invoice is, and what your firm can do now.
9 min readRead the guideRegulationReceiving and booking Peppol and UBL invoices: how it works
Peppol is the network, UBL the file format. How a firm receives e-invoices, what a Peppol ID is, and which booking decisions remain with an e-invoice.
8 min readRead the guideRegulationBooking reverse-charge VAT and foreign purchase invoices
Reverse charge, EU purchases, non-EU services and imports: which Dutch VAT return box (2a, 4a, 4b, 5b) applies, how to check VIES and what often goes wrong.
10 min readRead the guideRegulationRetention obligation and digital receipts: what to keep and how
The Dutch fiscal retention period is 7 years, 10 for real estate. What must you keep, may you scan and discard receipts, and what does it mean for intake?
8 min readRead the guideRegulationDutch tax authority invoice requirements: what must be on it?
All mandatory invoice details under Dutch tax rules, the simplified invoice up to €100, credit notes, and what to do when a purchase invoice is incomplete.
8 min readRead the guideGlossary
Terms on this topic.
E-invoicing (e-facturatie) is sending and receiving invoices as a structured digital file, such as UBL, that software can read in directly, instead of as a paper invoice or PDF.
ViDA (VAT in the Digital Age)ViDA (VAT in the Digital Age) is a European package of VAT rules that, among other things, introduces mandatory e-invoicing and digital reporting for cross-border B2B transactions from 1 July 2030.
PEPPOLPEPPOL is an international network and set of standards for securely exchanging electronic invoices and other business documents between organisations through connected access points.
UBL invoiceA UBL invoice is an electronic invoice in the standardised XML format Universal Business Language, which software can read in directly without having to recognise the invoice first.
Small business scheme (KOR)The small business scheme (kleineondernemersregeling, KOR) is a VAT exemption for businesses established in the Netherlands with turnover of up to 20,000 euros per calendar year: they charge no VAT, file no VAT return and deduct no VAT.
OCR (optical character recognition)OCR (Optical Character Recognition) is technology that converts text on a scanned document, PDF or photo into machine-readable text, as the first step in processing data from an invoice or receipt.
Invoice recognitionInvoice recognition (factuurherkenning) is automatically reading and interpreting an invoice so that data such as supplier, invoice number, date, amounts and VAT are available for the entry without retyping.
VAT codeA VAT code (btw-code) is a code in the accounting software that determines which VAT rate or treatment applies to an entry line, and in which box of the VAT return the amount is reported.
Purchase invoiceA purchase invoice (inkoopfactuur) is an invoice a business receives from a supplier for goods or services delivered, booked as an expense or asset with a liability to the creditor.
Sales invoiceA sales invoice (verkoopfactuur) is an invoice a business sends to a customer for goods or services delivered, recorded in the books as revenue with a receivable from the debtor.
General ledger accountA general ledger account (grootboekrekening) is an account in an administration's chart of accounts on which entries of one type are collected, such as rent, revenue, bank or VAT payable.
Cost centreA cost centre (kostenplaats) is a part of an organisation, such as a department, branch or activity, to which costs and income are allocated to give insight into the result per unit.
FAQ
Quick answers.
The cabinet plans to make business-to-business e-invoicing mandatory from 1 July 2030 and domestic reporting from 1 July 2031. The bill still has to be submitted and adopted by parliament.
According to the cabinet, businesses using the small business scheme (KOR), with turnover of at most €20,000 per calendar year, are exempt from e-invoicing and reporting. Details will follow in the bill.
No. Peppol is the network over which e-invoices are sent, UBL is the invoice's file format. A UBL invoice can also be sent by email, outside Peppol.
For Dutch companies it is usually scheme 0106 followed by the KVK number, for example 0106:12345678. Your service provider or software registers it when you connect.
Domestic reverse charge goes in box 2a, goods and services from other EU countries in 4b, and services from outside the EU in 4a. Deductible VAT goes in 5b.
A purchase of goods from a business in another EU country, where the goods move to the Netherlands. The buyer declares Dutch VAT in box 4b and, if entitled, deducts it in 5b.
7 years. Invoices relating to immovable property are kept for 10 years, and 10 years also applies to supplies and services under the Union or Import scheme of the One Stop Shop.
Yes, if the photo is a correct and complete copy of the original and stays available and auditable for the full retention period. An illegible or cropped photo does not qualify.
Among other things the name and address of supplier and customer, VAT identification number, Chamber of Commerce number, invoice date, unique invoice number, description and date of the supply, amount excluding VAT, VAT rate and VAT amount.
An invoice with fewer details, allowed up to €100 including VAT or for a change to an earlier invoice. It is not allowed for, among others, intra-community supplies and distance sales.
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