In the Netherlands, the use of Peppol for e-invoicing is not mandatory. However, the central government strongly advises and stimulates the use of Peppol.
Therefore, the NPA is encouraging all activities that increases the public visibility of Peppol. The entire central government and most of the decentralized government is connected to Peppol, as well as an increasing amount of businesses.
Mandatory standards
The following standards are mandatory.
From OpenPeppol:
- Transport Protocol Peppol AS4
- Message Standard Peppol BIS 3
The Transport Protocol standard must be used at all times. The Message standard can be used for international traffic (either C1 or C4 is a foreign entity).
All Dutch entities must have a registration in the SMP for Peppol BIS 3. No other versions of Peppol BIS are allowed.
Mandatory from NPA for domestic use (When C1 and C4 are Dutch entities):
- SI-UBL 2.0 (GitHub)
SI-UBL 2.0 is an implementation of NLCIUS and therefore fully compliant to the mandatory EU standard EN-16931. All Dutch entities MUST have a registration in the SMP for SI-UBL 2.0. No other versions of SI-UBL are allowed.
Mandatory Peppol-ID’s
The following Peppol-ID’s are mandatory when sending to Dutch entities.
The two most widely used document formats for e-invoicing in the Netherlands are SI-UBL 2.0, which implements the business rules of the NLCIUS, and Peppol BIS 3.0 Invoice, which implements business rules specified by PEPPOL.
For SI-UBL 2.0:
- NL:KVK (0106). This is when the Chamber of Commerce Number is used as Peppol-ID
- NL:OIN (0190). This is when the Organization Identification Number of a Dutch government is used as Peppol-ID
- NL:VAT (9944). This is when the VAT Number is used as Peppol-ID.
For Peppol BIS 3:
- NL:KVK (0106). This is when the Chamber of Commerce Number is used as Peppol-ID
- NL:OIN (0190). This is when the Organization Identification Number of a Dutch government is used as Peppol-ID
- NL:VAT (9944). This is when the VAT Number is used as Peppol-ID.
Release schedule
The NPA release schedule is broadly similar to the OpenPeppol release schedule. As a minimum the timelines out of the OpenPeppol Internal Regulations are followed. The NPA releases do not follow a specific (or fixed) date of release, rather the timing of a release is to be determined in consultation with the Standaardisatieplatform e-factureren (STPE).
This release process includes 3 steps:
A- Phase in: The date at which the updated version is introduced and may be used as an optional element.
B- Transition: The date at which the updated version will become the mandatory version. The previously mandatory version then becomes optional.
C- Phase out: The date at which the previously mandatory version is no longer supported on the Peppol network.
Documents
New service providers
In case a service provider (legally based in the Netherlands) wants to offer their services, and does not already have a contract with another Peppol Authority and/or OpenPeppol, the NPa will sign a contract with this new service provider.