Corvo ApexE-invoicing from 2030: what it means for your business
From 1 July 2030, e-invoicing becomes mandatory for business supplies between EU countries. The Dutch government wants to require it from the same date for invoices between businesses within the Netherlands as well; the law for that still has to be made.
Corvo Apex · September 2026
For most small businesses an invoice is still a PDF attached to an email. That will change over the coming years. In this article you can read what has been decided in Europe, what the Dutch government chose in September 2026, and what you can already do now without stressing about it.
What's changing in Europe
In 2025 the European Union adopted the "VAT in the Digital Age" (ViDA) package. It states that from 1 July 2030, businesses must use electronic invoices that meet a single European standard for supplies of goods and services to businesses in other EU countries. They must also pass that invoice data to the tax authorities digitally, per invoice and almost immediately. The deadline for sending such an invoice becomes shorter: 10 days after the supply or service.
What the Netherlands has chosen
Member states may also apply the requirement to invoices within their own country. In a letter to the Dutch House of Representatives on 11 September 2026, the government announced that the Netherlands will do so. The main points:
- From 1 July 2030, all businesses must send electronic invoices to other businesses in the Netherlands.
- From 1 July 2031, businesses pass part of the data from those domestic e-invoices digitally to the Dutch Tax Administration.
- Domestic invoices follow the same European standard; there will be no separate Dutch standard.
- There will be no extra threshold for very small businesses, beyond the threshold that already exists for small entrepreneurs. Existing exemptions from invoicing remain in place where possible.
- Which network e-invoices will have to be exchanged through has not yet been decided.
Please note: this is a plan, not yet a law. The government wants to put a draft bill out for public internet consultation this autumn, submit the bill to the House of Representatives before the summer of 2027 and complete the parliamentary process before 1 July 2028. Details may therefore still change.
What is an e-invoice?
A PDF sent by email is not an e-invoice in this sense. An e-invoice is a structured file that accounting software can read automatically, without retyping. The European standard for it is called EN 16931; in the Netherlands the UBL format is often used. For sending, the Peppol network is commonly used, and in the Netherlands it is already mandatory for invoices to central government.
What does it mean for a small trades business?
If you mostly invoice consumers, nothing changes for those invoices: the plans are about invoices between businesses. If you work for companies, contractors or residents' associations (VvE's), you will be affected from July 2030, just like your business customers. The same goes for the invoices you receive from your own suppliers.
What you can already do now
- Ask whether your accounting software can both send and receive e-invoices, and through which network.
- Make sure the details of your business customers are correct, such as company name, address and VAT number.
- Create your invoices from one system now, with fixed lines and VAT per line, instead of separate documents.
- Discuss with your accountant what the plans mean for your business.
- Follow the announcements of the Dutch Tax Administration and the consultation on the bill.
How Corvo Apex helps
Corvo Apex drafts the invoice from the work order and, once you approve it, passes it on to your own accounting software. If your software supports e-invoicing, it simply goes along with it. See the Office package for jobs and invoicing. Keep an eye on the announcements of the Dutch Tax Administration for the current rules; this article is a general explanation, not tax advice.
Questions and answers
Will PDF invoices stop being valid?
For business supplies between EU countries, yes, from 1 July 2030. The Dutch government wants the same from that date for invoices between Dutch businesses, but the law for that still has to be made.
Does this apply to invoices to consumers?
No, the requirement and the plans cover invoices between businesses.
Is it already law?
For invoices between EU countries it has been decided at European level. For invoices within the Netherlands it is a government plan; the bill is still to come.
Does it also apply to freelancers and small businesses?
The government does not want an extra threshold for very small businesses, beyond the threshold that already exists for small entrepreneurs. What that means for you exactly will be set out in the bill; if in doubt, ask your accountant.
Do I need to do anything now?
It is sensible to check whether your accounting software can send and receive e-invoices, and whether the details of your business customers are correct.