PEPPOL has become the standard for compliant e-invoicing in the Benelux, particularly in B2G and increasingly in B2B contexts. While PEPPOL is not yet legally mandatory for all domestic B2B transactions, it has already become the de facto standard for compliant electronic invoicing, particularly in B2G and cross-border contexts.
For CFOs and finance leaders, PEPPOL is no longer a technical topic. It is increasingly a matter of financial governance, regulatory anticipation and operational efficiency. Organizations that proactively align their invoicing processes with PEPPOL are better positioned to secure compliance, reduce risk and streamline Accounts Payable operations.
In this article we provide a structured overview of the Dutch electronic invoicing landscape, the regulatory context, and the central role of PEPPOL. It also explains how finance teams can integrate PEPPOL into their wider financial workflows, including Accounts Payable and Expense Management, based on the latest regulatory and market developments.
1. The regulatory context for electronic invoicing in the Netherlands
The Dutch e-invoicing regulations form a core component of VAT compliance and financial governance in the Netherlands. In the public sector, electronic invoicing is already mandatory, with PEPPOL established as the preferred and widely adopted standard for B2G transactions.
This national framework is part of a broader European initiative. Through the “VAT in the Digital Age” (ViDA) program, the European Commission aims to harmonize electronic invoicing and VAT reporting across member states. PEPPOL serves as the interoperable baseline for structured electronic invoices and future digital reporting obligations.
Although there is currently no general legal obligation for PEPPOL-based B2B invoicing in the Netherlands, many organizations are already transitioning to structured electronic invoicing. This proactive approach enables standardization of invoicing processes, improved VAT compliance control, reduced operational and regulatory risk, and readiness for future legal requirements.
2. What is PEPPOL and how does it work?
PEPPOL (Pan-European Public Procurement Online) is an open, international network that allows organizations to exchange electronic invoices and other business documents in a structured, secure and standardized format.
Unlike PDF or paper invoices, PEPPOL invoices are structured files (such as UBL or XML) that can be processed automatically by accounting or ERP systems without manual intervention.
The PEPPOL network operates through certified Access Points, which act as trusted intermediaries between senders and recipients.
In practice, the process works as follows:
- The supplier creates the invoice within its financial or accounting system.
- The invoice is converted into a PEPPOL-compliant structured format.
- The supplier’s Access Point transmits the invoice via the PEPPOL network.
- The recipient receives the invoice directly in its accounting or ERP system, where it can be validated, booked and processed automatically.
Because all participants follow the same technical and identification standards, PEPPOL ensures a high level of interoperability, security and reliability.
3. Why PEPPOL is becoming the standard in the Netherlands
Public sector requirements
PEPPOL adoption in the Netherlands originated in the public sector. Government institutions selected PEPPOL to receive electronic invoices securely and consistently. Suppliers working with public entities therefore had to adopt PEPPOL, accelerating its uptake across the private sector.
Interoperability and scalability
Many Dutch organizations operate internationally and require an electronic invoicing solution that works across borders. PEPPOL provides a single network and a unified set of rules, allowing finance and IT teams to deploy one scalable solution for multiple countries and business partners.
Security and compliance
For CFOs and accounting functions, transaction security and VAT compliance are critical. PEPPOL enforces strict identification rules and secure data exchange, significantly reducing the risk of fraud and data inconsistencies. Its alignment with European standards makes it a sustainable foundation for long-term compliance.
4. Belgium as a regulatory reference point
Within the broader landscape of electronic invoicing Europe, Belgium provides a clear regulatory reference point for Dutch organizations. Since 1 January 2026, electronic invoicing via PEPPOL has been mandatory for all domestic B2B transactions between VAT-registered businesses, regardless of size or sector.
For Dutch organizations operating in Belgium, or working with Belgian business partners, PEPPOL readiness is no longer optional. Belgium’s regulatory trajectory highlights the importance of anticipation rather than reaction when it comes to electronic invoicing compliance in the Netherlands.
5. PEPPOL for B2G and B2B in the Netherlands
In the Netherlands, PEPPOL is already firmly embedded in B2G invoicing. Increasingly, organizations are extending the same model to B2B transactions to avoid parallel processes and to maintain consistent levels of automation and control.
For finance and IT departments, this approach delivers clear advantages:
- One invoicing standard, one network and one set of rules
- Simplified ERP and accounting system integration
- Improved data quality and fewer processing errors
- Easier alignment with current and future European regulations
6. Business benefits of PEPPOL for finance teams
Beyond regulatory compliance, PEPPOL delivers tangible operational benefits. Structured electronic invoices significantly reduce manual processing, leading to lower administrative costs, fewer booking and validation errors, and faster invoice approval cycles.
Finance teams gain better visibility over incoming and outstanding invoices, improving cash flow forecasting and payment management. For internationally active companies, PEPPOL enables consistent invoicing practices across multiple countries, reinforcing control and efficiency.
7. Risks of non-compliance with electronic invoicing
Businesses that continue to rely on paper or PDF invoices while PEPPOL adoption accelerates face increasing risks, including higher administrative costs, longer payment cycles, strained supplier relationships, increased exposure to fraud, and growing complexity in maintaining VAT and regulatory compliance.
In cross-border contexts, particularly with countries such as Belgium, lack of PEPPOL compliance can ultimately result in delayed payments or lost business opportunities.
8. Implementing PEPPOL: Access Points and integration
Integrating PEPPOL does not have to be a complex IT project. Most modern accounting, Accounts Payable and expense management solutions offer standard connections to the PEPPOL network through certified Access Points.
A pragmatic implementation approach typically includes:
- Mapping current invoicing processes and systems
- Selecting a certified PEPPOL Access Point compatible with existing software
- Integrating PEPPOL into Accounts Payable and ERP workflows
- Preparing finance and IT teams for new processes and responsibilities
- Extending existing B2G PEPPOL setups to B2B transactions
9. How N2F supports electronic invoicing in the Netherlands
Electronic invoicing delivers the greatest value when fully integrated into the broader financial workflow. N2F enables your company to centralize and automate financial processes, from supplier invoicing to expense management, with seamless integration into accounting and ERP systems.
This provides finance teams with structured, reliable data for processing, control and reporting, supporting PEPPOL-based electronic invoicing in a compliant, scalable and international context.
FAQ – PEPPOL and electronic invoicing in the Netherlands
PEPPOL is an international network that enables organizations to exchange structured electronic invoices securely via certified Access Points.
PEPPOL is not yet mandatory for all B2B transactions in the Netherlands, but it is mandatory in many B2G contexts and is widely recommended as the standard for future-proof electronic invoicing.
Yes. Since 1 January 2026, electronic invoicing via PEPPOL has been mandatory for domestic B2B transactions between VAT-registered companies.
Early adoption reduces regulatory risk, improves financial control, lowers administrative costs and prepares CFOs, but also IT and finance departments for future European compliance requirements.
