E-invoicing becomes mandatory in 2030. What does that mean for a small business?
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The Netherlands is heading for mandatory business-to-business e-invoicing through Peppol from 1 January 2030. Belgium is already there. What you do and do not need to do now.
In February 2026 the Dutch government sent an EY report to parliament on the introduction of mandatory e-invoicing between businesses. The proposed route: Peppol as the infrastructure, a consultation in the fourth quarter of 2026, legislation by mid-2028 and a mandate for domestic B2B invoices from 1 January 2030. The European ViDA rules require e-invoicing for cross-border transactions from 1 July 2030.
An e-invoice is not a PDF by email. It is a structured file (UBL) that travels through a network of access points straight into the recipient’s system. Belgium has required this since 1 January 2026 for invoices between Belgian VAT-registered businesses. Anyone with Belgian business clients is already dealing with it.
For a small Dutch business this means, right now: nothing mandatory. Your invoices must meet the existing requirements (sequential numbering, VAT mentions, retention), and they do in any decent package. What is sensible: choose software that can export invoices as UBL and has a Peppol connection on its roadmap, so you do not have to switch in 2029.
KompaniX produces invoices that already meet the Dutch requirements and exports them as UBL. The Peppol connection is planned for 2027, well before the mandate, and will be used first for clients with Belgian customers.