# E-invoicing legislation in the Netherlands and the EU

Last reviewed: 23 June 2026.

> Note: this page is general information, not legal or tax advice. Always verify official sources and get specialist advice for your situation.

## EU framework

Directive 2014/55/EU concerns electronic invoicing in public procurement. It is not a general EU-wide mandate for every B2B invoice. That distinction matters for companies invoicing Dutch customers: public-sector rules and private-sector commercial arrangements are different things.

## Dutch context

Logius states that suppliers of goods or services to the Rijksoverheid must invoice electronically. The practical delivery route can differ by Dutch public-sector customer, so suppliers should always check the buyer's instructions.

## Peppol and UBL

Peppol and UBL often appear in Dutch e-invoicing conversations, but they are not automatically mandatory for every Dutch invoice. UBL describes document structure; Peppol describes exchange through a network and rule set. The Peppol BIS Billing 3.0 documentation uses UBL Invoice and UBL Credit Note among its syntaxes.

## ViDA and changing rules

EU VAT and digital-reporting rules can change. For ViDA and future obligations, verify the current status against official EU and EUR-Lex sources before making compliance decisions.

Read also: [what is UBL?](/en/ubl.html) and [e-invoicing in the Netherlands](/en/e-invoicing.html).

## Official sources

- [EUR-Lex: Directive 2014/55/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0055)
- [European Commission: eInvoicing](https://single-market-economy.ec.europa.eu/single-market/public-procurement/digital-procurement/einvoicing_en)
- [Logius: e-factureren](https://www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e-factureren)
- [Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/)

> This page does not replace advice from a lawyer, tax adviser or the buyer you invoice. Validate obligations against your specific invoice flow.