Netherlands 🇳🇱

E-invoicing requirements and best practices for the Netherlands.

Overview

Aspect	Details
B2G Mandate	Required for central government since 2017
B2B Status	Encouraged, rapidly growing
Preferred CIUS	Peppol BIS 3.0 (NLCIUS optional)
Primary Scheme	0106 (KVK)
Government Portal	DigiInkoop

Identifier Schemes

KVK Number (0106) — Recommended

The Chamber of Commerce (Kamer van Koophandel) number:

# Format: 8 digits
participant = {
    "scheme": "0106",
    "identifier": "12345678",  # KVK number
    "name": "Example BV",
    "country": "NL"
}

Validation:

• Exactly 8 digits
• No check digit
• Look up at kvk.nl

OIN (0190) — Government

Overheidsidentificatienummer for government entities:

# Format: 20 digits
participant = {
    "scheme": "0190",
    "identifier": "00000001234567890000",
    "name": "Rijksoverheid Department",
    "country": "NL"
}

When to use:

• Sending to Dutch government (B2G)
• Central and local government entities

Government E-invoicing (B2G)

DigiInkoop

All invoices to the Dutch central government go through DigiInkoop:

1. Register your KVK on Peppol
2. Send to government OIN via Peppol
3. Invoice delivered to DigiInkoop
4. Processed by the receiving ministry

Required Fields for B2G

<!-- Buyer reference (required for government) -->
<cbc:BuyerReference>123456789</cbc:BuyerReference>

<!-- Order reference -->
<cac:OrderReference>
    <cbc:ID>PO-2024-00123</cbc:ID>
</cac:OrderReference>

<!-- Contract reference (if applicable) -->
<cac:ContractDocumentReference>
    <cbc:ID>CONTRACT-2024-001</cbc:ID>
</cac:ContractDocumentReference>

Common Government OINs

Entity	OIN
Rijksoverheid (general)	Check DigiInkoop
Belastingdienst	Look up per department

Invoice Requirements

Standard Fields

<Invoice>
    <!-- Dutch company must have KVK -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0106">12345678</cbc:EndpointID>
            
            <!-- VAT number if applicable -->
            <cac:PartyTaxScheme>
                <cbc:CompanyID>NL123456789B01</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Company BV</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0106">12345678</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
</Invoice>

VAT Requirements

Dutch VAT format: NL + 9 digits + B + 2 digits

# Valid Dutch VAT examples
valid_vat = [
    "NL123456789B01",
    "NL987654321B02"
]

BTW Codes

Code	Rate	Description
S	21%	Standard rate
AA	9%	Reduced rate
Z	0%	Zero rate (exports)
E	0%	Exempt
G	0%	Intra-community

Example Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>NL-INV-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <!-- For government invoices -->
    <cbc:BuyerReference>PO-12345</cbc:BuyerReference>
    
    <!-- Dutch Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0106">12345678</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Voorbeeld BV</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Kalverstraat 1</cbc:StreetName>
                <cbc:CityName>Amsterdam</cbc:CityName>
                <cbc:PostalZone>1012AB</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>NL</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>NL123456789B01</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Voorbeeld BV</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0106">12345678</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Dutch Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0106">87654321</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Klant BV</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Damrak 100</cbc:StreetName>
                <cbc:CityName>Amsterdam</cbc:CityName>
                <cbc:PostalZone>1012LP</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>NL</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Klant BV</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <!-- Payment with Dutch IBAN -->
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cac:PayeeFinancialAccount>
            <cbc:ID>NL12ABCD3456789012</cbc:ID>
            <cbc:Name>Voorbeeld BV</cbc:Name>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">121.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="EUR">121.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Adviesuren</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="EUR">10.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

Validation

GoRoute validates against Dutch requirements:

response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/validate",
    headers={"X-API-Key": "your_api_key"},
    data=invoice_xml
)

# Dutch-specific checks include:
# - KVK number format validation
# - Dutch VAT number format
# - OIN format for government
# - IBAN format for Dutch banks

B2B Adoption

While not mandated, B2B e-invoicing is growing rapidly:

• Large enterprises: Most accept Peppol
• SME: Growing adoption via accounting software
• Recommended: Register on Peppol to receive invoices

Resources

• KVK Register
• DigiInkoop
• Simplerinvoicing

Next Steps

• Germany Guide
• Registration
• Validation