# E-invoicing legislation in the Netherlands and the EU

> 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 the current overview of the Dutch government's plan for [mandatory e-invoicing from 2030](/en/e-invoicing-netherlands-2030.html), [what UBL is](/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.

## Need more help?

Check the FAQ, open the knowledge base or contact us if you get stuck with a conversion, workflow or UBL review.

- [View FAQ](/en/faq.html)
- [Open knowledge base](/en/knowledge-base.html)
- [Contact us](/en/contact.html)
- [View documentation](/en/documentation.html)