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Netherlands reluctant on domestic B2B e-invoicing

Backing for EU’s VAT in the Digital Age reforms; sceptical on need for mandatory domestic e-invoicing regime

The Dutch Secretary of Finance has confirmed conditional support of the EU’s VAT in the Digital Age – reforms designed to reduce the need for foreign VAT registrations and adoption of digital transaction reporting on pan-EU reporting.

In terms of the Digital Reporting Requirements pillar, the Dutch are supportive of the e-invoicing and intra-community supply transactional reporting only if eases the administrative burden for businesses in the long term and improves fraud prevention.

However, the Netherlands is unlikely to take up the option to impose any form of B2B or B2C e-invoicing or Continuous Transaction Controls itself. The low level of domestic VAT fraud, €1.7 billion or less than 3% of VAT revenues, is sited as the major reason for not requiring the investment. This contrasts to neighbouring Germany and Belgium which have recently announced plans to introduce mandatory B2B e-invoicing from January 2025 and July 2024, respectively.

The Netherlands introduced B2G from January 2017 in accordance with EU Directive no. 2014/55/EU

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jul 2024 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2025 B2B mandatory e-invoicing proposals
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands - Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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