Published: 21 September 2026
The Dutch government has announced plans to introduce mandatory electronic invoicing and digital transaction reporting as part of the national implementation of the EU’s VAT in the Digital Age (ViDA) reforms.
From 1 July 2030, businesses will be required to use electronic invoices for both domestic and intra-EU B2B transactions. Digital reporting for intra-EU transactions will also begin on this date, with transaction data reported individually rather than through aggregated periodic statements.
For domestic B2B transactions, the requirements will follow a phased timeline:
- 1 July 2030: Mandatory electronic invoicing
- 1 July 2031: Mandatory digital transaction reporting
Businesses participating in the Dutch Small Business Scheme, known as the KOR, and generating no more than EUR 20,000 in annual turnover, will be exempt from both obligations.
The government considers secure processing of commercially sensitive information a prerequisite for implementation. Planned safeguards include role-based access, activity logging and a proposed ten-year data retention period. Further work will determine the infrastructure and technical arrangements for secure and reliable data exchange.
The draft legislation is expected to enter public consultation in autumn 2026 and to be submitted to the Dutch House of Representatives before summer 2027. Therefore, the announced framework remains subject to the completion of the national legislative process.
