E-Invoicing in the Netherlands 2026: NLCIUS, SI-UBL & PEPPOL

The Netherlands has required e-invoicing to government buyers since 2017, over the PEPPOL network in the NLCIUS format (SI-UBL 2.0). There is still no B2B mandate — Dutch businesses are waiting on the EU ViDA reform. aiDoks validates and generates NLCIUS and PEPPOL BIS 3.0 invoices — free.

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Peamised faktid

TähtajadB2G on kohustuslik alates 2017 (keskvalitsus) ja 18. aprillist 2019 (kõik avaliku sektori asutused). B2B kohustust ei ole; ViDA kehtib alates 2030. aasta juulist.
Kellele kehtibTarnijad, kes esitavad arveid Madalmaade avaliku sektori ostjatele. B2B on vabatahtlik.
Nõutav vormingNLCIUS (SI-UBL 2.0) või PEPPOL BIS 3.0 — mõlemad EN 16931.
Võrk või portaalPEPPOL-võrk; keskvalitsuse jaoks Digipoort.

Dutch e-invoicing timeline

2017

B2G — central government

Since 1 January 2017, suppliers under a new contract with the Dutch central government must invoice electronically. Invoices reach the ministries through Digipoort or the PEPPOL network. Paper and plain PDF are not accepted.

2019

B2G — all public bodies

From 18 April 2019, EU Directive 2014/55/EU extended the obligation to receive EN 16931 e-invoices to every other contracting authority — provinces, municipalities and water boards. NLCIUS became the national profile of the norm.

ViDA

No B2B mandate yet

Unlike Belgium, the Netherlands has not introduced a domestic B2B e-invoicing mandate and has said it will follow the EU rather than move first. Under VAT in the Digital Age (ViDA), structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions from July 2030.

Which format do you need?

NLCIUS / SI-UBL 2.0 (the Dutch profile)

NLCIUS is the Dutch Core Invoice Usage Specification of EN 16931, published by NEN and implemented as SI-UBL 2.0 (Simplerinvoicing UBL 2.1). It is a pure CIUS — it only narrows EN 16931, never extends it — and adds national BR-NL rules on top. aiDoks validates all of them.

PEPPOL BIS 3.0

The format used to exchange invoices over the PEPPOL network, including with Belgian and other EU partners. Also a CIUS of EN 16931. Most Dutch accounting software sends either PEPPOL BIS 3.0 or NLCIUS; aiDoks validates and generates both.

Digipoort (central-government channel)

Digipoort is the Dutch government's electronic post office for business-to-government traffic, used by central government alongside PEPPOL. The invoice content is the same EN 16931 structure, so a file that validates as NLCIUS is what you submit either way.

Cross-border formats

Trading with German or French partners? They may send XRechnung or Factur-X / ZUGFeRD (hybrid PDF). aiDoks converts CII and Factur-X to PEPPOL UBL and back, so you can accept and re-issue invoices in whichever format each partner requires.

Who has to send e-invoices in the Netherlands

The obligation is business-to-government. If you supply the Dutch central government under a contract awarded from 2017 onwards, you must invoice electronically; since April 2019 every other contracting authority must at least be able to receive an EN 16931 invoice. For business-to-business there is no Dutch mandate — you may still agree with a customer to exchange PDFs. Many Dutch companies nonetheless moved to PEPPOL voluntarily, because their buyers ask for it and because it removes manual re-keying on the receiving side.

NLCIUS, SI-UBL and the PEPPOL network

NLCIUS is the specification; SI-UBL 2.0 is its UBL 2.1 syntax binding, originally published by the Simplerinvoicing network and now overseen by the Dutch Peppol Authority. Participants are identified by a PEPPOL participant ID — for Dutch companies usually the Chamber of Commerce (KvK) number under scheme 0106, or the government OIN under 0190. A Dutch VAT number (scheme 9944) is also used. Getting the scheme wrong is one of the most common reasons an invoice is rejected at the receiving access point.

Is e-invoicing mandatory for B2B in the Netherlands?

Not today. The Netherlands has deliberately not followed Belgium, Italy or Poland with a national B2B mandate, and the government has indicated it prefers to align with the European timetable instead of building a domestic system first. What is coming is ViDA: from July 2030, structured e-invoices and near-real-time digital reporting become mandatory for intra-EU cross-border B2B supplies, and member states may impose domestic mandates without needing an EU derogation. Practically, if you already send NLCIUS or PEPPOL BIS 3.0, you are ready — the semantic model is the same EN 16931 either way.

How aiDoks helps Dutch businesses

Validate any NLCIUS / SI-UBL 2.0 invoice against the official schematron — the full EN 16931 rule set plus the Dutch BR-NL rules — before you send it, so a buyer's access point never rejects it. Generate a compliant NLCIUS invoice from a guided form, or upload a PDF and let AI OCR extract the data into a structured invoice. And convert between PEPPOL UBL, CII and Factur-X when you trade with partners on other formats. aiDoks prepares and checks the file — your PEPPOL access point handles transmission.

E-invoicing in the Netherlands: FAQ

Is e-invoicing mandatory in the Netherlands?

For business-to-government, yes. Suppliers to the Dutch central government have had to invoice electronically since 1 January 2017 for new contracts, and since 18 April 2019 every other contracting authority (provinces, municipalities, water boards) must be able to receive an EN 16931 e-invoice. For business-to-business there is no Dutch mandate — you may still exchange PDFs if your customer agrees.

When will B2B e-invoicing become mandatory in the Netherlands?

No national B2B mandate has been introduced. The Netherlands has said it prefers to follow the European timetable rather than build a domestic system first. Under VAT in the Digital Age (ViDA), structured e-invoicing and digital reporting become mandatory for intra-EU cross-border B2B supplies from July 2030, and member states may impose domestic mandates without an EU derogation.

What is NLCIUS?

NLCIUS is the Dutch Core Invoice Usage Specification of EN 16931, published by NEN. It is implemented as SI-UBL 2.0 (Simplerinvoicing UBL 2.1). It is a pure CIUS, meaning it only narrows the European norm and never extends it, and it adds national BR-NL business rules on top of the EN 16931 rule set. aiDoks validates NLCIUS against the official schematron, including those BR-NL rules.

What is the difference between NLCIUS and PEPPOL BIS 3.0?

Both are CIUS profiles of EN 16931 in UBL 2.1, so the semantic model is the same and most fields are identical. NLCIUS (SI-UBL 2.0) is the Dutch national profile with its own BR-NL rules; PEPPOL BIS 3.0 is the profile used to exchange invoices across the PEPPOL network internationally. Dutch software commonly sends either. aiDoks validates and generates both.

What identifier do Dutch companies use on PEPPOL?

Usually the Chamber of Commerce (KvK) number under EAS scheme 0106, or the OIN under scheme 0190 for government organisations. A Dutch VAT number under scheme 9944 is also used. Using the wrong scheme for the identifier is one of the most common reasons a receiving access point rejects an invoice, so it is worth validating before you send.

What is Digipoort?

Digipoort is the electronic post office run by the Dutch government for business-to-government message traffic, used by central government alongside the PEPPOL network. It is a transport channel, not a format — the invoice content is the same EN 16931 structure either way, so a file that validates as NLCIUS is what you submit.

Related tools & guides

PEPPOL BIS 3.0 Validator

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E-Invoicing in Belgium

The neighbour that did mandate B2B — live since January 2026.

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