# E-invoicing in the Netherlands

Last reviewed: 23 June 2026.

E-invoicing means that an invoice is created, sent, received and processed as a structured electronic message. In the Dutch market, the conversation often includes UBL, Peppol and accounting software, but those are separate concepts.

## Practical Dutch-market context

For Dutch SMEs, accountants and finance teams, e-invoicing is useful because structured invoice data can flow into administrative systems with less manual typing. For foreign suppliers, it can also reduce friction when Dutch customers expect UBL files or electronic invoice workflows.

## Dutch central government suppliers

Logius states that suppliers of goods or services to the Rijksoverheid must invoice electronically. Always check the instructions from the specific Dutch public-sector customer, because delivery routes and technical requirements can differ.

## Peppol context

Peppol can be used to exchange electronic business documents. The Peppol BIS Billing 3.0 documentation describes invoice messages using UBL Invoice and UBL Credit Note among its syntaxes. Peppol is therefore important context, but it is not automatically mandatory for every Dutch B2B invoice.

## Read next

Start with [what is UBL?](/en/ubl.html) for document structure, or read [e-invoicing legislation](/en/e-invoicing-legislation.html) for the legal context.

## Official sources

- [Logius: e-factureren](https://www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e-factureren)
- [European Commission: eInvoicing](https://single-market-economy.ec.europa.eu/single-market/public-procurement/digital-procurement/einvoicing_en)
- [Peppol BIS Billing 3.0](https://docs.peppol.eu/poacc/billing/3.0/)