For a long time, October 2018 was considered the effective date. However, recent developments suggest that this date may no longer be applicable. This change can be inferred from the amendments to the Dutch Procurement Act 2012, which are expected to be addressed by the Lower House this autumn.
The period between October 2018 and April 2019 is not intended as a delay but rather reflects the established procedures. The entry date will be adjusted based on the publication date of the European (e-invoicing) Norm, which serves as the guiding point for timing.
According to European Directive 2014/55/EU, mandatory e-invoicing must be implemented no later than 18 months after the publication of the new European Norm on e-invoicing. Initially, it was anticipated that the official release would occur in May 2017. Given current circumstances, it is almost certain that the standard will be published in October 2017. Consequently, the final effective date is most likely to be April 2019.
