From 1 July 2030, supplies between businesses in different EU Member States must be invoiced electronically and reported to the tax authorities transaction by transaction. This is the reporting part of the EU's VAT in the Digital Age package (ViDA), Directive (EU) 2025/516. The Netherlands has announced that it will apply e-invoicing to domestic sales between businesses from the same date.
What counts as an e-invoice
Under the new Article 217 of the VAT Directive, an electronic invoice is issued, transmitted and received in a structured electronic format that allows automated and electronic processing. It must follow the European standard on electronic invoicing (EN 16931). A recipient can no longer refuse such an invoice: issuing it is not subject to acceptance by the recipient.
Which transactions are covered
The reporting duty in the new Article 262 applies to:
- intra-Community supplies and transfers of goods, and intra-Community acquisitions;
- supplies of goods and services on which the customer accounts for the VAT, unless they are exempt in the country where they are taxable, and the matching purchases.
For these transactions, paper invoices and other formats are no longer an option. Data go to the Member State that issued the VAT number used for the transaction. Member States may relieve buyers of their side of the reporting.
The deadlines
- Invoice: no later than 10 days after the chargeable event. Summary invoices are due no later than 10 days after the end of the calendar month.
- Supplier's report: when the invoice is issued, or should have been issued.
- Buyer's report: no later than 5 days after the invoice is received.
Today's recapitulative statement, in the Netherlands the opgaaf intracommunautaire prestaties, gives way to these reports.
The exemption will depend on the data
Under the new Article 138(1a), the intra-Community exemption does not apply if the supplier has not transmitted the data, or if the data are incorrect, unless the supplier can duly justify the shortcomings to the tax authorities.
Invoices also need new details, including the supplier's bank account number or another identifier of the account into which the invoice can be paid.
Domestic sales: the Dutch choice
Since 14 April 2025, Member States may require businesses established on their territory to issue e-invoices for domestic supplies. From 1 July 2030 they may also require domestic digital reporting. A Member State that does so may provide that a customer can deduct VAT on those transactions only if it holds an electronic invoice that meets the standard. Member States with a domestic real-time reporting system in place or provided for on 1 January 2024 have until 1 January 2035 to bring it into line.
On 11 September 2026, the Dutch government announced its choice. For domestic transactions between businesses, e-invoicing would start on 1 July 2030, and digital reporting a year later, on 1 July 2031. The exemption covers users of the Dutch small business scheme whose turnover stays at or below €20,000 a calendar year. A draft bill still has to go through a public consultation, and submission to parliament is expected before the summer of 2027. The detail can therefore still change.
What to prepare
- List your transactions that fall under Article 262, by country.
- Check whether your software can create, receive and book invoices in the European standard.
- Bring invoicing closer to the supply. A process that invoices weeks later will not meet a 10-day limit.
- Check your customer VAT numbers and invoice data now, since the exemption will depend on them.
- Follow the Dutch consultation if you sell in the Netherlands.
mr. J. el Khalfioui LL.M.