B2G Project
Implementation of the B2G project, which addressed the obligation of electronic invoicing for companies to the government.
The Netherlands and the
In the Netherlands, e-Invoicing has been a present topic for several years and is becoming more and more important. The aim of the introduction of mandatory invoicing in electronic form is primarily to improve tax processes and ensure time and cost savings.
BREAKING NEWS: new regulations
The Corona pandemic is contributing to dynamic changes in VAT regimes. In the Netherlands, since the beginning of the pandemic situation, certain VAT relief schemes have been in place to support businesses during the coronavirus freeze. These relief schemes are now to be extended until October 1, 2021, for the time being.
This will allow Dutch businesses to apply for an extension for VAT payments. Other facilitation for companies are:
- The supply of temporary healthcare workers is exempt from VAT, so no VAT or input tax is charged
- Vaccination tests are exempt from sales tax
- VAT on facial masks remains tax-free
However, the deferral of regular VAT payments will continue to end on July 1, 2021, at which point the VAT due will have to be repaid.
2009
2009-2017
Invoice system
gradual introduction of an e-invoicing system
2011
e-invoice
to date, 40% of companies based in the Netherlands already use electronic invoices
July 2016
Procurement law
European Directive 2014/55/EU was transposed into Dutch law by the National Procurement Act
July 2017
New regulation
public administration suppliers are obliged to send only electronic invoices
November 2018
Deadline
deadline for all EU member states to introduce systems for the electronic exchange of invoices for trade relations in the public sector
Requirements of electronic invoices
Electronic invoices can be created in three different formats. These formats depend on who is issuing the invoice and for what.
UBL-OHNL
This form is based on the international standard UBL (Universal Business Language) and is a variant of the XML format. This format is mainly used for invoices for goods and services. However, it is assumed that this format will be replaced by another one in 2021, the so-called NLCIUS format.
SI-UBL
This format is a smaller version of the standard UBL format. However, this form is also to be replaced by the new Dutch CIUS (Core Invoice Usage Specification).
SETU (HR-XML)
This form of invoicing is also based on the XML standard and is an extension of the Dutch CIUS. The format is the most widely used in the Netherlands and is issued for services provided by temporary workers.
An electronic signature is generally required for an electronic invoice to ensure integrity and authenticity. Besides, an electronic invoice must be archived for 7 years.
Dispatch process
Dutch companies that have to issue electronic invoices have several options on how to send them. A distinction is made between suppliers that belong to non-central public institutions and suppliers that belong to central public institutions.
Both can send electronic invoices via PEPPOL, which only requires a connection to a PEPPOL access point provider, such as INPOSIA.
It is also possible for both groups to send invoices via an online portal. Here, there is either the option of manually entering data into a portal or requesting a service provider to take over this task. For smaller suppliers and service providers, a manual entry in online portals is recommended, as they usually only need to issue a few invoices. Suppliers must register the invoice in a web portal provided.
Suppliers of non-central facilities can also send their electronic invoices as e-mail attachments, provided their accounting software can create e-invoices in XML schema.
Suppliers of centralized facilities, on the other hand, can also send their invoices via Digipoort. This way is especially useful for companies or suppliers that have a medium to a high volume of invoices. This system works like a hub and invoices are sent as structured XML documents. However, for this, it is necessary to have an integrated issuing system in your own management and to prefer complete automation of the process.
Outlook
In the coming years, there will probably be a lot more happening in the direction of automated electronic data exchange. The Netherlands plans to issue and exchange other important documents electronically in addition to invoices. However, there are no concrete plans yet. To stay informed, read our articles regularly.
INPOSIA keeps you up to date!
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Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
