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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Netherlands — PEPPOL NL and BIS 3.0

On this page

The "PEPPOL-first" country par excellence — massive voluntary B2B adoption.

Definition

PEPPOL NL adopted by 80 %+ of Dutch companies. Stichting Simplerinvoicing (became BLN then NPa - Nederlandse Peppol authority) operates the network. UBL 2.1 BIS 3.0 standard format. Strategy: no mandate, but voluntary adoption driven by operational advantages.

Origin

B2G mandate from 1 January 2017 by Dutch government decision.

Example in context

A Dutch SME sending 95 % of B2B invoices in UBL PEPPOL without legal obligation.