E-invoicing model:
  • B2G: Peppol
  • B2B: Post-Audit
Mandatory file format:
  • B2G: Peppol BIS, NL CIUS, SI-UBL
  • B2B: N/A
B2G requirements:
  • B2G: Digipoort/Peppol
Archiving requirements:
  • 7 Year Period
  • 10 Years for Immovable Property
E-signature:
  • Not Required

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

11.17.22

  • Country updates
Cessation of SI-UBL 1.2 standard The Dutch government has stated that from 1st January 2023, it will no longer support SI-UBL 1.2. SI-UBL 1.2 was announced as an optional format on 1st July 2022. From 1st January 2023, entities sending documents to the Dutch central government can use the following standards:
  • NL-CIUS
  • PEPPOL BIS.
The identifier OIN:0190 must be used when transitioning to these new standards.

07.06.22

  • Country updates
Incentive to cut VAT on fruits and vegetables Coalition parties have been putting forward the proposal to reduce VAT on fruits and vegetables. As we have seen with ‘green’ initiatives both in Europe and globally, fiscal measures are often intrinsically linked to social and political reforms. Coalition parties in the Netherlands are hoping that reducing VAT will help curb obesity and other health-related illnesses in the country. Proposals for a reduced rate are yet to be carved into law and are currently being discussed. Tungsten Network is continually reviewing tax rate changes in Europe. The Tungsten Web Form facility currently includes the option to select all valid Dutch VAT rates. We will ensure that any new valid VAT rates, if applicable, will be integrated as part of our portal solution.

04.28.22

  • VAT/G(S)ST rate information
VAT reduction for energy, natural gas and electricity and district heating Rising inflation across Europe has forced many countries to assess the deployment of VAT rates, particularly in relation to energy. Netherlands is no exception, and a combination of socio-economic factors has meant that the government has addressed ways it can compensate low- and middle-class families affected by rising costs. To this effect, the VAT on energy will be reduced from 21% to 9%.

04.28.22

  • Mandate information
Joint incentive to reduce the VAT gap Belgium, Netherlands, and Luxembourg representatives have convened to discuss plans to reduce the VAT gap. Although Continuous Transaction Controls (CTC) have proven to be extremely popular in the past few years, with a means to reducing the VAT gap, the VAT gap remains high- 134 million Euros was lost in revenue the EU in 2019. Shared borders and economic interests between the 3 countries have prompted the countries to work together to reduce this gap yet further- a key factor in the implementation of e-invoicing mandates.

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