---
title: "Netherlands — Peppol BIS, NLCIUS & SimplerInvoicing"
description: "Netherlands e-invoicing: B2G universal since 2017. NLCIUS profile + Peppol BIS. SimplerInvoicing community-led adoption. No B2B mandate yet."
canonical: "https://docs.get-flowie.com/compliance/nl"
source: "https://docs.get-flowie.com/compliance/nl.html"
---

# Netherlands — Peppol BIS, NLCIUS & SimplerInvoicing

Compliance · 🇳🇱 Netherlands Live mandate

# Netherlands — Peppol BIS, NLCIUS & SimplerInvoicing

Peppol-by-default · B2G universal · NLCIUS profile · No B2B mandate yet — regulator: [Belastingdienst](<https://www.belastingdienst.nl>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Netherlands has a **universal B2G e-invoicing mandate** since 2017.
  * Domestic CIUS: **NLCIUS** (a Peppol BIS extension with extra Dutch profile rules).
  * **No formal B2B mandate** , but SimplerInvoicing — a community-driven adoption framework — has driven voluntary B2B uptake to > 60%.
  * Flowie is a registered Peppol AP and a SimplerInvoicing participant — directly, or via a specialized local partner where in-country presence is required.



## Deadlines

Date| Who| What  
---|---|---  
2017-01-01| Central government| B2G mandate live.  
2019-04-18| All public authorities| EU directive transposition.  
≥ 2030| B2B mandate (expected)| EU ViDA framework; Belastingdienst has indicated alignment without national front-running.  
  
## Background

The Netherlands' approach is community-led: rather than legislate B2B, the government and a coalition of trade associations created **SimplerInvoicing** (now NPa — Nederlandse Peppol Autoriteit), a non-binding framework that ERPs, Peppol APs, and payment providers all participate in. The result is voluntary B2B adoption that's higher than many mandated countries.

## Format profile

  * **Peppol BIS 3.0 with NLCIUS** for domestic B2G.
  * Standard Peppol BIS for cross-border.
  * Dutch BTW: `NL` \+ 9 digits + `B` \+ 2 digits (e.g. `NL123456789B01`).
  * NLCIUS adds: **OB-nummer** on payments, **FA-nummer** for B2G order references.



## Required fields

  * seller.vatNumberstringrequired

Format `NL123456789B01`.

  * buyerReferencestringrequired for B2G

FA-nummer (factuurordernummer) issued by the public buyer.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**Digipoort**| `0106:NL-<kvk>`| <https://www.logius.nl/diensten/digipoort>  
  
Digipoort is the central Logius-operated gateway; individual public buyers are reachable via the Peppol Directory.

## B2B reporting / clearance

_No central B2B reporting hub — pure transmission only._

## Error codes

Code| Meaning| Fix  
---|---|---  
`NLCIUS-S-001`| NLCIUS schematron failure.| Inspect `error.details`; usually FA-nummer missing or wrong VAT category.  
  
## Testing in sandbox

What you want to test| How  
---|---  
NL B2G happy path| Sender `NL123456789B01`, recipient `0106:KVK-12345678`.  
  
## FAQ

### Is NLCIUS strict?

Stricter than vanilla EN 16931 — adds Dutch-specific cardinality on order references and payment fields. Flowie applies the right CIUS automatically based on the recipient.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in The Netherlands](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108895/eInvoicing+in+The+Netherlands>) — Pan-EU reference factsheet.
  * [OpenPeppol · Netherlands profile](<https://peppol.org/learn-more/country-profiles/netherlands/>) — Authoritative Peppol facts.
  * [Nederlandse Peppolautoriteit (NPa)](<https://www.peppolautoriteit.nl/>) — Dutch Peppol Authority.
  * [Logius · e-factureren / Peppol](<https://www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e-factureren>) — Government IT — Digipoort + Rijksoverheid Peppol AP.
  * [STPE · Stichting Peppol Education NL](<https://www.stpe.nl/>) — Dutch Peppol governance / NL CIUS.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [ecosio · Netherlands e-invoicing](<https://ecosio.com/en/compliance/netherlands/e-invoicing/>) — Industry tracker — SI-UBL / NLCIUS.