Tracker
The Netherlands has no domestic B2B e-invoicing or continuous-transaction-controls mandate today. Business-to-government invoicing is the only mandatory regime: since 1 November 2019 central-government bodies must receive and process structured e-invoices that meet the European standard EN 16931, delivered over Peppol or the Dutch NLCIUS profile. Sub-central bodies were brought in from 18 April 2019. For domestic B2B, the country follows the EU trajectory set by ViDA, under which cross-border intra-EU digital reporting and e-invoicing apply from 1 July 2030.
That makes the Netherlands the quiet one on this tracker, and also the most interesting. While other countries add reporting layers on top of invoices, the Netherlands Tax Administration has been exploring what sits beyond reporting altogether: real-time taxation.
Together with the Netherlands Tax Administration, mintBlue has built a working prototype, developed and tested in an R&D setting, with market parties taking part in the trials. It is a prototype, not an operational system and not a live filing obligation. It shows a different collection model.
In the pilot, VAT splits off to the tax authority at the moment of payment, and the rest goes to the business. There is no separate filing, because the proof sits inside the transaction itself. The record is a shared ledger, immutable and verifiable. Where a mandate makes you report a transaction after it happens, this approach settles the tax as the transaction happens.
The Dutch tax-splitter model was included as a case in the OECD's Tax Administration 2025 report (Box 4.4). The joint report that documents the approach was published on government.nl in June 2024.
| Field | Value |
|---|---|
| Mandate | B2G e-invoicing (Peppol / NLCIUS); no B2B mandate |
| Model | B2G structured e-invoicing; real-time taxation in R&D |
| Status | Live (B2G only); real-time taxation R&D |
| Scope | B2G mandatory; B2B and B2C no mandate |
| B2G obligation | 1 November 2019 (central government) |
| B2B | Follows EU ViDA (intra-EU reporting from 1 July 2030) |
| Last verified | 16 July 2026 |
European Commission, eInvoicing in The Netherlands: ec.europa.eu/digital-building-blocks. National bodies: Logius, NLCIUS.