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Executive summary

In some industry sectors in the Netherlands (e.g. Fast Moving Consumer Goods) electronic invoicing as part of the logistics process is common (over 80% adoption). In most other sectors only a few larger companies have mandated e-invoicing to their suppliers. Almost none of the small and medium sized companies use e-invoicing.
Many larger companies are exploring e-invoicing possibilities, most through billing service providers and/or by scanning paper invoices and producing PDF. Tax regulations in the Netherlands viz. e-invoicing are relatively liberal, but this is not known by many companies. Accountants and auditors are reluctant in advising business management to send or accept electronic invoices. Billing service providers are organised in a platform (ELFA) that mainly canalises the communication. On a national level stakeholders, such as the ministry of Economic affairs, the Tax office, BSPers and national industry organisations, discuss policy and communication topics under auspices of ECP.NL, the central platform for the Dutch information society.
ECP.NL is preparing an awareness program, together with the platform of Billing Service providers (ELFA), the tax office and others. The Dutch Government started a program with the goal to receive 10% of the invoices sent to the government electronically. The Netherlands play an active role in European discussions on e-invoicing policy making.

Legal aspects

On 12 march 2009 the Dutch State Secretary (vice minister) of Finance has decided that all restrictions to e-invoicing as opposed to paper invoicing from that date are obsolete. E-invoicing in the Netherlands is now treated exactly the same as paper invoicing. The channel and medium for invoicing can be freely chosen by trading partners.

In principle partners still need to be agree on electronic invoicing, but the proof of such agreement does not need to be presented to the tax office. In fact a payment in reaction to an electronic invoice is regarded as the consent to receive electronic invoices.

Of course the partners have the obligation to make plausible to the tax office that invoices are authentical. Such proof may however
(partly) consist of contextual evidence (contracts, orders, delivery papers).

Until 12 March 2009 the Dutch tax office assessed electronic invoicing systems, especially systems that did not use EDI or electronic signatures as components. From 12 March such assessment will not be undertaken. Good accounting practices suffice.

Important websites:
Websites with information about the e-invoicing situation in the Netherlands include:
http://www.e-factureren.info/
http://www.factuurwijzer.nl/
http://cms.platformelfa.nl/
(most information is in Dutch)
http://e-factureren.info/wp/
(most information is in Dutch)