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September 2026 hat das Kabinett entschieden. Inländische B2B-E-Rechnung wird zum 1. Juli 2030 verpflichtend. Digitale Berichterstattung über inländische Rechnungen folgt zum 1. Juli 2031. Das steht in der Contourenbrief zum elektronischen Rechnungs- und Meldewesen an die Tweede Kamer (Aktenzeichen 2026D42856). Es ist Kabinettspolitik, noch kein Gesetz.",[943,947,948],{},"Zwei frühere Dokumente bleiben die Grundlage, in dieser Reihenfolge der Gewichtung: zuerst das Schreiben, danach die eDelivery-Empfehlung der Arbeitsgruppe vom 31. Juli 2026 (Belastingdienst, NPa, RDI und Marktparteien), und zuletzt der EY-Bericht vom Januar 2026 als Marktanalyse. Weichen diese Empfehlungen von der Contourenbrief ab, gilt die Contourenbrief.",[950,951,952],"e-card",{},[943,953,954,958],{},[955,956,957],"strong",{},"Kurz gesagt",": E-Rechnung B2B zum 1. Juli 2030, Meldung innergemeinschaftlicher Erwerbe zum 1. Juli 2030, digitale Berichterstattung über inländische Rechnungen zum 1. Juli 2031. Inland nur EN 16931. Peppol ist empfohlen, aber noch nicht vorgeschrieben. Internetkonsultation im Herbst 2026.",[960,961,963],"h2",{"id":962},"contourenbrief","Contourenbrief",[943,965,966],{},"Das Kabinett legt neben der EU-Pflicht für den grenzüberschreitenden Handel auch eine inländische B2B-Pflicht auf. Alle Unternehmer müssen zum 1. Juli 2030 elektronische Rechnungen versenden. Zum 1. Juli 2031 melden sie eine Auswahl von Datenfeldern aus diesen inländischen Rechnungen an die Belastingdienst. Motive: Stärkung der digitalen Wirtschaft, mittelfristig weniger Verwaltungsaufwand und bessere Durchsetzung.",[968,969,970,983],"table",{},[971,972,973],"thead",{},[974,975,976,980],"tr",{},[977,978,979],"th",{},"Frage",[977,981,982],{},"Beschluss",[984,985,986,995,1003,1010,1018],"tbody",{},[974,987,988,992],{},[989,990,991],"td",{},"Elektronische Rechnungsstellung für nationales B2B?",[989,993,994],{},"Ja, zum 1. Juli 2030",[974,996,997,1000],{},[989,998,999],{},"Digitale Berichterstattung für nationales B2B?",[989,1001,1002],{},"Ja, zum 1. Juli 2031",[974,1004,1005,1008],{},[989,1006,1007],{},"Meldung innergemeinschaftlicher Erwerbe?",[989,1009,994],{},[974,1011,1012,1015],{},[989,1013,1014],{},"Extra Schwelle für Kleinstunternehmer?",[989,1016,1017],{},"Nein, nur die bestehende Schwelle für Kleinunternehmer",[974,1019,1020,1023],{},[989,1021,1022],{},"Extra Normen neben EN 16931 inland?",[989,1024,1025],{},"Nein",[943,1027,1028],{},"Für KOR-Unternehmer gilt keine inländische E-Rechnungspflicht. Bestehende Ausnahmen rund um die Rechnungsstellung bleiben soweit möglich erhalten. Ob KOR-Unternehmer bei innergemeinschaftlichen Erwerben doch melden müssen, arbeitet das Kabinett noch aus.",[1030,1031,1033],"h3",{"id":1032},"was-vida-bereits-vorschreibt","Was ViDA bereits vorschreibt",[943,1035,1036],{},"ViDA (VAT in the Digital Age) verpflichtet ab dem 1. Juli 2030 zu elektronischen Rechnungen und digitaler Berichterstattung bei grenzüberschreitendem B2B in der EU. Die Ausstellungsfrist für diese Rechnungen wird 10 Tage nach der Leistung. Die Meldung erfolgt je Rechnung, nahezu in Echtzeit. Das ersetzt die heutige aggregierte ICP-Meldung. Mitgliedstaaten dürfen dieselbe Linie auch national ziehen. Die Niederlande tun das.",[1030,1038,1040],{"id":1039},"warum-auch-inland","Warum auch inland",[943,1042,1043],{},"Das Kabinett verweist auf Karussellbetrug: der wird sichtbar nach einem grenzüberschreitenden Glied. Ohne nationale Berichterstattung bleibt dieser Teil der Kette unzureichend im Blick. Umgebende Länder wählen ebenfalls Berichterstattung, unter anderem Frankreich, Belgien, Deutschland, Polen und Italien. Ohne niederländische Pflicht besteht das Risiko, dass Betrug hierher wandert.",[943,1045,1046],{},"Italien nennt einen Rückgang der MwSt-Lücke auf 25% in den Jahren 2017-2019. Ungarn wird in derselben internationalen Linie genannt. Die Contourenbrief merkt an, dass diese Länder nicht eins zu eins mit den Niederlanden vergleichbar sind.",[943,1048,1049],{},"Unternehmer spüren den Nutzen der E-Rechnung zuerst: unabhängige Analysen kommen auf 55 bis 70% Kostenersparnis je Rechnung gegenüber Papier, mit Richtwerten um € 5 bis € 6 je gesendeter Rechnung und € 8 je empfangener Rechnung. Digitale Berichterstattung bringt weniger direkten Nutzen. Das Kabinett sieht ihn vor allem in einem faireren Wettbewerb und gezielterer Aufsicht. Die Belastingdienst kann die Daten auch nutzen, um Fehler vor der Umsatzsteuererklärung zu erkennen.",[1030,1051,1053],{"id":1052},"datenschutz-und-datennutzung","Datenschutz und Datennutzung",[943,1055,1056],{},"Rechnungsdaten bei der Belastingdienst dienen der Dienstleistung, der Aufsicht über Erklärungen und der Aufdeckung von Betrug und Geldwäsche. Der Gesetzentwurf geht zur Stellungnahme an die Autoriteit Persoonsgegevens. Es folgt eine Data Protection Impact Assessment. Der Zugang wird protokolliert, auf Personen beschränkt, die die Daten brauchen, und überwacht. Risikomodelle werden vorab getestet. Der Melde-Datensatz bleibt auf das europäische Subset begrenzt. Die vorgesehene Aufbewahrungsfrist beträgt zehn Jahre. Die heutige steuerliche Aufbewahrungsfrist für die Umsatzsteuer beträgt zwölf Jahre.",[943,1058,1059],{},"Das Kabinett knüpft das an digitale Autonomie: die Belastingdienst soll weniger abhängig werden von einer begrenzten Zahl, oft nicht europäischer, Technologieanbieter.",[943,1061,1062],{},"Sira Consulting erfasst den Verwaltungsaufwand. Daneben folgen ein KMU-Test, ein Unternehmenseffekt-Test und ein Ausführungstest bei der Belastingdienst.",[1030,1064,1066],{"id":1065},"infrastruktur-noch-offen","Infrastruktur: noch offen",[943,1068,1069],{},"Die Wahl des Netzes, über das E-Rechnungen laufen, ist verschoben. Bis Oktober 2026 untersucht das Kabinett Interoperabilität, das Verhältnis zwischen E-Rechnung und Berichterstattung, sicheren Datenaustausch, Wettbewerb und Aufsicht. EY riet, Peppol vorzuschreiben, das Netz, das in den Niederlanden bereits für die Rechnungsstellung an die Reichsverwaltung verpflichtend ist. Das Kabinett nennt diese Empfehlung, wägt aber auch die European Business Wallet mit ein. Peppol ist also nicht vorgeschrieben.",[943,1071,1072],{},"Ohne vorgeschriebene Infrastruktur besteht das Risiko, dass ein Unternehmer mit Buchhaltungssystem A seine E-Rechnung nicht direkt an einen Unternehmer mit Buchhaltungssystem B senden kann.",[1030,1074,1076],{"id":1075},"gesetzgebungszeitplan","Gesetzgebungszeitplan",[968,1078,1079,1089],{},[971,1080,1081],{},[974,1082,1083,1086],{},[977,1084,1085],{},"Meilenstein",[977,1087,1088],{},"Wann",[984,1090,1091,1099,1107,1115,1123,1131],{},[974,1092,1093,1096],{},[989,1094,1095],{},"Untersuchung der digitalen Infrastruktur",[989,1097,1098],{},"Bis Oktober 2026",[974,1100,1101,1104],{},[989,1102,1103],{},"Internetkonsultation des Gesetzesentwurfs",[989,1105,1106],{},"Herbst 2026",[974,1108,1109,1112],{},[989,1110,1111],{},"Gesetzentwurf an die Tweede Kamer",[989,1113,1114],{},"Vor der Sommerpause 2027",[974,1116,1117,1120],{},[989,1118,1119],{},"Parlamentarische Behandlung abgeschlossen",[989,1121,1122],{},"Vor dem 1. Juli 2028",[974,1124,1125,1128],{},[989,1126,1127],{},"Inländische E-Rechnung und ICV-Meldung",[989,1129,1130],{},"1. Juli 2030",[974,1132,1133,1136],{},[989,1134,1135],{},"Inländische digitale Berichterstattung",[989,1137,1138],{},"1. Juli 2031",[943,1140,1141],{},"Das Kabinett will die Behandlung zwei Jahre vor dem Inkrafttreten abschließen, damit Unternehmer und die Belastingdienst testen können.",[960,1143,1145],{"id":1144},"edelivery-empfehlung-der-belastingdienst","eDelivery-Empfehlung der Belastingdienst",[943,1147,1148],{},"Am 31. Juli 2026 veröffentlichte die Arbeitsgruppe eDelivery ihre endgültige Empfehlung. Teilnehmer: die Belastingdienst, die Nederlandse Peppolautoriteit (NPa), die Rijksinspectie Digitale Infrastructuur (RDI), Softwareentwickler und Peppol-Dienstleister. eConnect nahm teil. Die Empfehlung prüft, ob Peppol als Kanal für die E-Berichterstattung an die Belastingdienst unter ViDA geeignet ist.",[943,1150,1151],{},"Die Arbeitsgruppe urteilt, dass Peppol eine gute Grundlage ist, sofern zusätzliche Bedingungen erfüllt sind. Erwägungen: breite europäische Adoption, ein Protokoll für E-Rechnung und E-Berichterstattung, ein dezentraler Aufbau und bestehende Governance. Das bleibt eine Empfehlung. Die Contourenbrief hat Peppol nicht vorgeschrieben.",[1030,1153,1155],{"id":1154},"was-die-belastingdienst-verlangt","Was die Belastingdienst verlangt",[943,1157,1158],{},"Innergemeinschaftliche E-Meldungen gehen in das europäische VIES-System und werden von anderen Mitgliedstaaten genutzt. Die Belastingdienst will dafür ein qualifiziertes elektronisches Siegel. Ein Siegel gehört zur Organisation, nicht zu einer Person. Das passt zu Rechnungen und Meldungen, die Software automatisch versendet.",[943,1160,1161],{},"Erwartete Volumina: rund 150 Millionen innergemeinschaftliche und 1,5 Milliarden inländische E-Meldungen pro Jahr.",[943,1163,1164],{},"Die Belastingdienst sieht einen Wachstumspfad zur European Business Wallet. Weil diese zum Start von ViDA-DRR noch unzureichend im Einsatz sein wird, ist zuerst ein anderer Kanal nötig, der die eIDAS-Anforderungen so weit wie möglich erfüllt.",[1030,1166,1168],{"id":1167},"anforderungen-aus-der-empfehlung","Anforderungen aus der Empfehlung",[943,1170,1171],{},"Die Empfehlung nennt vierzehn Anforderungen. Sie betreffen die Identifikation von Absender und Empfänger, den Nachweis, wer versendet hat, die Befugnis im Namen der Organisation, die Integrität der Nachricht, den rechtlichen Beweiswert, den Audittrail, die Aufbewahrungspflicht, zuverlässige Zeitstempel, den Nachweis von Versand und Empfang, die Anbindung an eIDAS, die nationale Aufsicht über die Registrierung und unabhängige Governance.",[943,1173,1174],{},"Marktparteien fordern außerdem nationale Steuerung als Auffangnetz, Identifikation über eHerkenning bei der Registrierung eines niederländischen Unternehmens, die Entkopplung von Senden und Empfangen (kein Koppelverkauf dieser Rollen), ein nationales Akkreditierungsverfahren je Rolle und Aufmerksamkeit für Extra-Kosten beim KMU.",[943,1176,1177],{},"Die NPa rät, den Datensatz der E-Berichterstattung auf das Notwendige zu begrenzen. Eine Statusmeldung, die nur sagt, dass die Nachricht zugestellt wurde, ist etwas anderes als eine inhaltliche Rückmeldung der Belastingdienst. Für Letzteres braucht es eine Lösung, die Invoice Response ähnelt.",[943,1179,1180],{},"Wer ein anderes Netz für Rechnungen nutzt, muss die E-Berichterstattung laut der Empfehlung trotzdem über Peppol laufen lassen können. Als primären Identifier für niederländische Unternehmen nennt die Empfehlung die KvK-Nummer.",[960,1182,1184],{"id":1183},"ey-bericht","EY-Bericht",[943,1186,1187],{},"Der Bericht „ViDA e-facturatie en digitale rapportage\" (Januar 2026, 161 Seiten) bleibt die Marktanalyse. Das Kabinett hat ihn im Februar 2026 der Tweede Kamer vorgelegt. Die darin vorgeschlagenen Daten sind überholt. EY wollte auf ICV-Meldung verzichten; das Kabinett führt sie doch ein.",[943,1189,1190],{},"EY verglich drei Modelle. Peppol kam als empfohlene Infrastruktur heraus: dezentral, über zertifizierte Dienstleister, bereits im Einsatz bei der Reichsverwaltung. Ein französisches Modell mit zentralem Behördenportal hielt EY für zu komplex. Eine neue nationale Plattform für zu teuer und zu lang. Im Gesetzestext schlug EY „ein anerkanntes Netz, das bestimmte Anforderungen erfüllt\" vor, mit Peppol in der Begründung. Diese Formel passt zum noch offenen Infrastrukturentscheid.",[943,1192,1193],{},"Je gesendeter Rechnung rechnet EY im Durchschnitt € 5,28 Ersparnis, je empfangener Rechnung € 8,40. Bei 1,8 bis 2 Milliarden niederländischen Rechnungen pro Jahr ergibt das € 10 bis 12 Milliarden. Nur 33 bis 35% des KMU nutzt strukturiert Rechnungssoftware. 76 bis 78% kennt Peppol nicht. 66 bis 72% ist nicht über ViDA informiert. Nur 38,6% der Rechnungen an Großunternehmen werden pünktlich bezahlt.",[943,1195,1196],{},"EY wollte breitere Ausnahmen (KOR, mehr als 90% B2C, bestimmte befreite Leistungen) und statt ICV-Meldung die Verkürzung des Umsatzsteuerzeitraums auf einen Monat. Das Kabinett bleibt bei der bestehenden KOR-Schwelle und wählt doch ICV-Meldung zum 1. Juli 2030. Technisch schloss EY an das an, was das Kabinett später übernahm: EN 16931 als einzige Norm, UBL und CII beide zulässig, kein Zustimmungserfordernis des Empfängers, keine Extra-Felder über ViDA hinaus.",[943,1198,1199],{},"Der belgische Start zum 1. Januar 2026 zeigt, dass Engpässe vor allem bei unerfahrenen neuen Dienstleistern lagen, nicht bei Peppol selbst. Die Zahl der Peppol-Dienstleister wuchs dort auf rund 300.",[968,1201,1202,1215],{},[971,1203,1204],{},[974,1205,1206,1209,1212],{},[977,1207,1208],{},"Thema",[977,1210,1211],{},"EY (Januar 2026)",[977,1213,1214],{},"Contourenbrief (September 2026)",[984,1216,1217,1227,1236,1247],{},[974,1218,1219,1222,1225],{},[989,1220,1221],{},"Inländische B2B-E-Rechnung",[989,1223,1224],{},"1. Januar 2030",[989,1226,1130],{},[974,1228,1229,1231,1234],{},[989,1230,1135],{},[989,1232,1233],{},"1. Januar 2032 bis 1. Oktober 2032",[989,1235,1138],{},[974,1237,1238,1241,1244],{},[989,1239,1240],{},"ICV-Meldung",[989,1242,1243],{},"Nicht einführen",[989,1245,1246],{},"Doch, zum 1. Juli 2030",[974,1248,1249,1252,1254],{},[989,1250,1251],{},"Peppol vorschreiben",[989,1253,749],{},[989,1255,1256],{},"Noch keine Entscheidung",[960,1258,1260],{"id":1259},"was-bedeutet-das-für-sie","Was bedeutet das für Sie?",[943,1262,1263],{},"Die Richtung steht fest: strukturierte E-Rechnungen werden der Standard für B2B in den Niederlanden. Das Datum ist der 1. Juli 2030, nicht der 1. Januar 2030. Wer bereits über Peppol fakturiert, arbeitet schon mit EN 16931, der einzigen inländischen Norm, die das Kabinett zulässt. Die Wahl des Netzes folgt später im Jahr 2026. Die Internetkonsultation ist der Moment, auf den Gesetzentwurf zu reagieren.",[943,1265,1266],{},"eConnect verfolgt die Konsultation und den Infrastrukturentscheid und informiert Kunden, sobald sich daran etwas ändert.",[960,1268,1270],{"id":1269},"häufig-gestellte-fragen","Häufig gestellte Fragen",[1272,1273,1274,1282,1289,1296,1303],"e-accordion",{},[1275,1276,1279],"e-accordion-item",{"header":1277,"value":1278},"Wann wird E-Rechnung in den Niederlanden verpflichtend?","item-1",[943,1280,1281],{},"Das Kabinett hat am 11. September 2026 verpflichtende elektronische Rechnungsstellung bei inländischen B2B-Transaktionen zum 1. Juli 2030 gewählt. Digitale Berichterstattung über diese inländischen Rechnungen beginnt ein Jahr später, zum 1. Juli 2031. Die Meldung innergemeinschaftlicher Erwerbe startet gleichzeitig mit der EU-Pflicht, am 1. Juli 2030. Das ist Kabinettspolitik, noch kein Gesetz. Die Internetkonsultation folgt im Herbst 2026. Der Gesetzentwurf muss vor der Sommerpause 2027 bei der Tweede Kamer liegen, die parlamentarische Behandlung vor dem 1. Juli 2028.",[1275,1283,1286],{"header":1284,"value":1285},"Ist Peppol bereits die verpflichtende Infrastruktur?","item-2",[943,1287,1288],{},"Nein. Die Arbeitsgruppe eDelivery und EY empfehlen Peppol als Grundlage, weil das Netz in den Niederlanden bereits für die Rechnungsstellung an die Reichsverwaltung läuft. Das Kabinett hat Peppol nicht vorgeschrieben. Bis Oktober 2026 untersucht es die Infrastruktur weiter und wägt die European Business Wallet mit ein. Ohne Wahl besteht das Risiko, dass E-Rechnungen zwischen verschiedenen Buchhaltungssystemen nicht austauschbar sind.",[1275,1290,1293],{"header":1291,"value":1292},"Gilt die Pflicht auch für KOR-Unternehmer?","item-3",[943,1294,1295],{},"Für KOR-Unternehmer gilt keine inländische E-Rechnungspflicht. Das Kabinett führt keine extra Schwelle für Kleinstunternehmer neben der bestehenden Schwelle für Kleinunternehmer ein. Bestehende Ausnahmen rund um die Rechnungsstellung bleiben soweit möglich erhalten. Ob KOR-Unternehmer bei innergemeinschaftlichen Erwerben doch melden müssen, ist in der Contourenbrief noch nicht ausgearbeitet.",[1275,1297,1300],{"header":1298,"value":1299},"Was ist der Unterschied zwischen E-Rechnung und digitaler Berichterstattung?","item-4",[943,1301,1302],{},"E-Rechnung ist das Versenden einer strukturierten Rechnung (EN 16931) zwischen Unternehmern. Digitale Berichterstattung ist die Weitergabe einer begrenzten Datenmenge aus dieser Rechnung an die Belastingdienst, je Rechnung und nahezu in Echtzeit. In den Niederlanden starten diese Spuren nicht am selben Tag: E-Rechnung zum 1. Juli 2030, inländische Meldung zum 1. Juli 2031. Für grenzüberschreitende Transaktionen fallen beide unter die EU-Pflicht zum 1. Juli 2030.",[1275,1304,1307],{"header":1305,"value":1306},"Was steht in der eDelivery-Empfehlung der Belastingdienst?","item-5",[943,1308,1309],{},"Die Arbeitsgruppe (Belastingdienst, NPa, RDI und Marktparteien) urteilt, dass Peppol eine gute Grundlage für die E-Berichterstattung ist, sofern zusätzliche Bedingungen erfüllt sind. Für Meldungen, die nach VIES gehen, will die Belastingdienst ein qualifiziertes Siegel der Organisation, nicht einer Person. Die Empfehlung bleibt Input für die Infrastrukturuntersuchung bis Oktober 2026. Das Kabinett hat darin noch keine Wahl getroffen.",[1311,1312],"hr",{},[943,1314,1315,1316,1323],{},"Möchten Sie sich auf verpflichtende E-Rechnung vorbereiten? ",[1317,1318,1322],"a",{"href":1319,"rel":1320},"https://econnect.eu/de/starten",[1321],"nofollow","Starten Sie heute mit dem kostenlosen Invoice Portal"," und erleben Sie, wie E-Rechnung über Peppol funktioniert.",[1325,1326,1333],"e-button",{"color":1327,"target":1328,"to":1329,"variant":1330,"className":1331},"accent","_blank","https://platform.econnect.eu","solid",[1332],"mt-4",[943,1334,1335],{},"Kostenlos starten",[1325,1337,1341],{"color":1338,"target":1328,"to":1339,"variant":1340},"primary","/start/subscribe","outline",[943,1342,1343],{},"Für Updates anmelden",[1345,1346,1348,1353,1356,1360,1364,1368],"docs-related",{"title":1347},"Verwandt",[1349,1350],"docs-related-link",{"title":1351,"to":1352},"E-Rechnung in den Niederlanden: Was ist Pflicht?","/de/docs/wissen/vorschriften/europa/niederlande/ueberblick",[1349,1354],{"title":88,"to":1355},"/de/docs/wissen/vorschriften/europa/vida/was-ist-vida",[1349,1357],{"title":1358,"to":1359},"E-Rechnung und Digital Reporting Requirements","/de/docs/wissen/vorschriften/europa/vida/e-rechnung-und-drr",[1349,1361],{"title":1362,"to":1363},"ViDA-Zeitplan und Länderüberblick","/de/docs/wissen/vorschriften/europa/vida/zeitplan",[1349,1365],{"title":1366,"to":1367},"E-Rechnung in Belgien","/de/docs/wissen/vorschriften/europa/belgien/ueberblick",[1349,1369],{"title":1370,"to":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":759,"searchDepth":760,"depth":760,"links":1372},[1373,1381,1385,1386,1387],{"id":962,"depth":760,"text":963,"children":1374},[1375,1377,1378,1379,1380],{"id":1032,"depth":1376,"text":1033},3,{"id":1039,"depth":1376,"text":1040},{"id":1052,"depth":1376,"text":1053},{"id":1065,"depth":1376,"text":1066},{"id":1075,"depth":1376,"text":1076},{"id":1144,"depth":760,"text":1145,"children":1382},[1383,1384],{"id":1154,"depth":1376,"text":1155},{"id":1167,"depth":1376,"text":1168},{"id":1183,"depth":760,"text":1184},{"id":1259,"depth":760,"text":1260},{"id":1269,"depth":760,"text":1270},"Die Contourenbrief vom 11. 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