The Netherlands' e-invoicing: B2G and NLCIUS
Dutch government suppliers have to send e-invoices; business-to-business invoicing is still voluntary, with a Peppol-based mandate under study. Below: the dates, the format, and what a free local checker covers.
How it works (as reported)
| Date | What changed |
|---|---|
| 2017 | Suppliers to central government must invoice electronically on new contracts. |
| 18 Apr 2019 | The same applies to all other public authorities; Peppol is preferred. |
| 2030 to 2032 (policy direction) | A phased, Peppol-based B2B mandate with near real-time reporting was recommended in a 2026 report to Parliament. No law has been adopted. |
| 1 Jul 2030 | EU ViDA deadline for e-invoicing of intra-EU B2B sales. |
Public bodies receive NLCIUS invoices (UBL) over Peppol or DIGIPOORT. This is a summary from secondary sources, not tax advice; the later dates are reported plans and sources differ, so confirm with the Belastingdienst or your adviser.
What it covers, and what it does not
NLCIUS is a Dutch profile of EN 16931, so a valid UBL invoice is the foundation. The checker does run the nine NL-R-001 to NL-R-009 rules that Peppol BIS Billing 3.0 applies to a Dutch seller (a credit note must name the invoice it credits, addresses carry street, city and post code, legal IDs are KVK or OIN numbers, a payment means is present), each with an English fix. It does not run the NLCIUS rules themselves.
What this checker does and does not do
It reads JSON, UBL, CII and Factur-X files and applies the EN 16931 and Peppol BIS 3.0 rules: arithmetic, tax breakdown, VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). For an invoice with a Dutch seller and a Peppol BT-24, it also applies Peppol's nine NL-R rules (the official Schematron, run in your browser). It does not apply the NLCIUS rules themselves. Open the checker; no account, nothing uploaded.
No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: Italy, Romania, Greece, Bulgaria, the UK, the UAE, India, Saudi Arabia, Spain, Germany, France, Belgium, Poland and Croatia, or the Portugal, EU e-invoicing mandate checker. Also: Slovakia, Lithuania, Luxembourg, Malta, Norway, Hungary, Denmark, Estonia, Latvia, Slovenia, Czech Republic, Serbia.
Common questions
What is the Netherlands' e-invoicing mandate?
Suppliers to central government have had to invoice electronically since 2017 on new contracts, and suppliers to all other public authorities since 18 April 2019. Domestic business-to-business invoicing is not mandatory today; it is voluntary. The government has been studying a Peppol-based B2B mandate, with a phased start reported around 2030 to 2032. No law has been adopted, so confirm the current position with the Belastingdienst or your adviser.
What format do Dutch public bodies require?
NLCIUS, the Dutch implementation of EN 16931, usually sent as UBL (SI-UBL 2.0), through Peppol or the government's DIGIPOORT channel. An EN 16931 UBL invoice is the starting point, but NLCIUS adds national rules.
Can this checker validate an NLCIUS invoice?
Partly. It reads UBL, CII, Factur-X and JSON and applies the EN 16931 and Peppol BIS 3.0 rules: totals, tax breakdown, VAT, IBAN and BIC typos, each with a rule ID and a fix. For a Dutch seller on a Peppol invoice it also applies Peppol's nine NL-R rules (KVK/OIN identifiers, street and post code, invoice reference on a credit note, payment means). It does not apply the NLCIUS rules themselves or a Dutch public body's own acceptance checks.
How do I check an invoice before sending it to a Dutch customer?
Drop the file into the checker. Nothing is uploaded when you use the page. It is an offline observation, not acceptance by a Dutch platform and not legal advice.
Open the E-invoice Preflight checker to validate your own invoice file.
More countries
Australia Austria Brazil Cyprus Finland Ireland Japan Malaysia Mexico Colombia Chile Peru Argentina Singapore Invoicenow Sweden Switzerland Turkey Uruguay Paraguay Ecuador Indonesia Vietnam