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🇳🇱 Netherlands - Invoicing Specifications (Peppol / Digipoort)

Status: 🟡 Voluntary B2B | 🟢 Mandatory B2G Authority: Logius (Digipoort) / NPa (Dutch Peppol Authority) Standard: SI-UBL 2.0 (NLCIUS)

1. Context & Roadmap

The Netherlands follows a "Polder Model": strong consensus, fewer strict mandates. Crucial Distinction:

  • B2B 2026: No legal mandate. E-invoicing remains voluntary (buyer consent required).
  • B2G: Mandatory for suppliers to the Central Government (since 2017) and Local Gov (since 2019).
DateScopeObligation
ActiveB2GCentral Gov requires XML (Digipoort/Peppol).
ActiveB2G (Local)Provinces/Municipalities must be able to receive XML.
Jan 1, 2026B2BStill Voluntary. No "Big Bang" like Belgium.
~2030B2BLikely alignment with EU ViDA (CTC).

2. Technical Workflow (B2G Channels)

To invoice the Dutch Government, Invoicerr must use one of these channels:

Channel A: Peppol (The Preferred Highway)

  • Strategy: Recommended for all suppliers.
  • Flow: Invoicerr (C1) -> Access Point -> NPa Network -> Gov Access Point -> Digipoort (Internal).
  • Identifier: The OIN is crucial.

Channel B: Digipoort (The Heavy Hub)

  • Strategy: For high-volume legacy suppliers.
  • Tech: Requires PKIoverheid certificates and direct XML connection. Not recommended for a SaaS like Invoicerr unless serving enterprise clients directly.
flowchart LR
    S[Invoicerr] -->|Generate SI-UBL| P[Peppol Access Point]
    P -->|Route via OIN| N[Peppol Network]
    N -->|Deliver| G[Dutch Government / Digipoort]

3. Data Standards & Identifiers

A. Format: SI-UBL 2.0

  • Description: The Dutch implementation of EN 16931 (NLCIUS).
  • Validation: Strict rules on VAT codes and References.

B. Routing Keys (The "OIN")

The standard VAT number is often not enough for routing B2G.

  • OIN (Organisatie-identificatienummer): 20 digits. Used to identify specific ministries.

  • Peppol Scheme: 0190

  • KVK (Chamber of Commerce): 8 digits. Used for B2B.

  • Peppol Scheme: 0106

  • BTW (VAT): Used for cross-border.

  • Peppol Scheme: 9944

4. Implementation Checklist

  • Peppol First: Ignore Digipoort direct connection. Connect via Peppol.
  • OIN Field: Add a specific field for "OIN" in the client profile. If the client is a Dutch Ministry, this field is mandatory.
  • Format Engine: Output SI-UBL 2.0.
  • Email Fallback: Since B2B is voluntary, keep the "Send PDF via Email" feature active for Dutch private clients.

5. Resources