UBL and PEPPOL: when does e-invoicing become mandatory for you?

From 2026, the Netherlands is on the EU path to mandatory e-invoicing. For government clients, UBL is already required — B2B is next. Here's what you need to arrange now.

E-invoicing is not a PDF by email — it is a structured XML format (UBL or CII) sent via a network (PEPPOL). Here's where things stand.

Already mandatory

• Supplies to Dutch government bodies: UBL via PEPPOL or an approved platform.
• Supplies to certain EU government bodies (Italy, Poland, France).

Coming up (2027–2030)

The EU VIDA proposal aims to make B2B e-invoicing mandatory across the EU. The Netherlands is following suit. The Dutch Tax Authority expects it to be active in the Netherlands between 2028 and 2030.

What should you do now?

1. Check: do you supply to government clients? If so, arrange UBL now.
2. Choose an accounting package that supports UBL export and PEPPOL sending. Almost all major packages can do this (Exact, Moneybird, TeamLeader Focus, Visma).
3. Register with a PEPPOL access point — this is often available through your accounting package.
4. Test with one small government client before rolling it out more broadly.

PEPPOL access points

Logius (government), Storecove, SnelStart, Basware. Usually €10–30/month. Your accounting package often already has an integration with one.

B2B clients requesting it

UBL is increasingly being requested for B2B invoicing too. Clients running procurement automation (SAP, Oracle) want XML. Be prepared — otherwise you risk losing those clients to competitors who already deliver it.

See also: invoicing guide, invoice requirements.