E-invoicing makes sending, receiving and managing invoices in an easier, a faster and more environmentally friendly way. To help you make the most of this modern invoicing method, we have put together a list of the most frequently asked questions. You will find in this list answers to questions about principles, legal requirements, technical aspects and much more. Whether you are a beginner or already have some experience of e-invoicing, this FAQ provides you with clear and useful information.
We have divided the FAQ per theme:
Here you'll find answers to the most frequently asked general questions about electronic invoicing: what standards must an electronic invoice meet, is it safe, and much more. After reading this FAQ, you will have a good understanding of the basic principles of e-invoicing.
Here you will find answers to general questions about the required e-invoicing for enterprises: when does the obligation apply, to whom does it apply, how to prepare, what costs are involved, etc.
In this section, you will learn when e-invoicing to public administrations is compulsory and how to send invoices to public administrations.
Would you like to know how to store electronic documents and for how long? Here you will find clear answers to these questions and other related issues.
Here you will find information about Peppol, the international network enabling enterprises to exchange electronic documents.
This section contains more specialised information for software developers and tax experts.
Here you can find out more about the next stage: reporting e-invoices to the administration.
Peppol service providers will find out where to get more information.
For questions that have been answered extensively in an article on the website or elsewhere, a link is provided in order to keep the information up to date.
Any more questions?
Are you unsure whether you are subject to this obligation? Check Who will be obliged to use e-invoicing? - e-invoice (available in Dutch, French and German) or use the tool.
Certain intersectoral and sectoral business organisations will also be organising information campaigns in the course of 2025 to provide you with further information on this. An overview of the registered events can be found under ‘Calendar'.
For technical support, please contact your software supplier. If you rely on an accountant for your bookkeeping, it is best to make arrangements with your accountant.
For questions about Mercurius (B2G), use the Mercury contact form (see also Mercury | BOSA).
For general questions about B2B billing, please use the contact form.
Useful links
- Law of 06.02.2024 amending the Value Added Tax Code and the Income Tax Code 1992 as regards the introduction of the electronic invoicing obligation (Dutch - French)
- Circular AAF No. 02/2013 of 23.01.2013 (Dutch - French)
- Circular AGFisc No. 14/2014 of 04.04.2014 (Dutch - French)
- Directive 2010/45/EU
- Article 53 of the VAT Code (Dutch - French - German)
- Article 60 of the VAT Code (Dutch - French - German)
- FAQ on fraudulent invoicing (FPS Economy)