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. The European Commission describes that public authorities must be able to receive and process EU-standard-compliant electronic invoices for public contracts above the procurement thresholds. It is not a general EU-wide mandate for every B2B invoice.
Dutch context
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 and UBL
UBL is not the same as Peppol. UBL defines the document structure. Peppol is a network and rule set for exchange. The Peppol BIS Billing 3.0 documentation uses UBL Invoice and UBL Credit Note as syntaxes for invoice messages.
ViDA and changing rules
The European Commission states that ViDA was adopted in March 2025. Member States can introduce domestic B2B e-invoicing mandates. The harmonised EU-wide obligation applies specifically to cross-border transactions and, according to the Commission, becomes mandatory from 1 July 2030.
Read also: what is UBL? and e-invoicing in the Netherlands.
Official sources
- EUR-Lex: Directive 2014/55/EU
- European Commission: eInvoicing
- Logius: e-factureren
- Peppol BIS 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.
Need more help?
Check the FAQ, open the knowledge base or contact us if you get stuck with a conversion, workflow or UBL review.