NLCIUS & Dutch E-Invoicing
The Netherlands leads in e-invoicing adoption with NLCIUS - the Dutch implementation of the European EN 16931 standard. B2G invoicing is mandatory, B2B widely adopted via PEPPOL.
Last updated: December 2025
What is NLCIUS?
NLCIUS (Netherlands Country Implementation Use Specification) is the Dutch implementation of the European EN 16931 e-invoicing standard. It defines how UBL 2.1 invoices should be structured for use in the Netherlands:
- EN 16931 compliant - Follows the European semantic data model for e-invoices
- UBL 2.1 syntax - Uses Universal Business Language XML format
- Dutch business rules - Additional BR-NL validations for Netherlands-specific requirements
- PEPPOL compatible - Fully integrated with the PEPPOL network (PEPPOL BIS Billing 3.0)
- SI-UBL aligned - Compatible with Simpler Invoicing specifications
- Government accepted - Required format for all B2G invoices via PEPPOL or Digipoort
B2G E-Invoicing Mandatory Since 2017
All invoices to Dutch central government entities must be sent electronically. This includes Rijksoverheid (central government), provinces, municipalities, and other public bodies. Use PEPPOL or Digipoort to submit NLCIUS/SI-UBL formatted invoices.
KvK Number
Kamer van Koophandel - the 8-digit Dutch Chamber of Commerce number. Required for all registered businesses. PEPPOL scheme 0106. Example: 12345678
BTW Number
Dutch VAT number in format NL + 9 digits + B + 2 digits. PEPPOL scheme 9944. Example: NL123456789B01
OIN Identifier
Organisatie Identificatie Nummer - 20-digit identifier for Dutch government organizations. PEPPOL scheme 0190. Used for B2G invoicing.
Dutch Identifier Types
The Netherlands uses several identifier types in e-invoicing and PEPPOL:
| Identifier | Format | PEPPOL Scheme | Usage |
|---|---|---|---|
| KvK | 8 digits | 0106 | All Dutch businesses |
| BTW | NL + 9 digits + B + 2 | 9944 | VAT-registered businesses |
| OIN | 20 digits | 0190 | Government organizations |
| OINO | 20 digits | 0215 | Government sub-entities |
| GLN | 13 digits | 0088 | International (GS1) |
Tip: Use KvK for most business lookups. BTW numbers are useful when you only have the VAT registration. OIN is specifically for government entities.
E-Invoice Channels in Netherlands
There are two main channels for sending e-invoices in the Netherlands:
PEPPOL Network
- Decentralized network - Connect via any certified PEPPOL Access Point
- B2B and B2G - Works for both business and government invoices
- International reach - Send invoices across Europe and beyond
- Format: PEPPOL BIS Billing 3.0 (compatible with NLCIUS)
Digipoort
- Government gateway - Direct connection to Dutch government systems
- Managed by Logius - Official Dutch government IT organization
- B2G only - Specifically for government invoices
- Format: SI-UBL 2.0 / NLCIUS
Most businesses use PEPPOL as it covers both B2B and B2G scenarios with a single connection.
NLCIUS vs PEPPOL BIS
Understanding the relationship between Dutch and European standards:
| Aspect | NLCIUS | PEPPOL BIS 3.0 |
|---|---|---|
| Scope | Netherlands-specific rules | Pan-European standard |
| Base Standard | EN 16931 + Dutch extensions | EN 16931 |
| Format | UBL 2.1 | UBL 2.1 |
| Business Rules | BR-NL-* (Dutch specific) | PEPPOL-EN16931-R* |
| Identifiers | KvK, BTW, OIN preferred | Any PEPPOL scheme |
| Compatibility | Subset of PEPPOL BIS | Accepts NLCIUS invoices |
In practice, a valid NLCIUS invoice is also a valid PEPPOL BIS 3.0 invoice. NLCIUS adds Dutch-specific requirements on top of the European standard.
Key NLCIUS Fields
Important UBL elements for Dutch e-invoices:
| Business Term | UBL Element | Description |
|---|---|---|
| BT-1 | cbc:ID | Invoice number |
| BT-2 | cbc:IssueDate | Invoice issue date |
| BT-27 | cac:AccountingSupplierParty/cac:Party/cac:PartyName/cbc:Name | Seller name |
| BT-30 | cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID | Seller KvK number |
| BT-31 | cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID | Seller BTW number |
| BT-44 | cac:AccountingCustomerParty/cac:Party/cac:PartyName/cbc:Name | Buyer name |
| BT-47 | cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID | Buyer KvK number |
| BT-48 | cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID | Buyer BTW number |
| BT-112 | cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount | Invoice total with VAT |
| BT-115 | cac:LegalMonetaryTotal/cbc:PayableAmount | Amount due for payment |
How to Validate NLCIUS Invoices
Our validator supports full NLCIUS/SI-UBL validation:
- Go to the PEPPOL Validator
- Upload your UBL XML file or paste the XML content
- The validator auto-detects NLCIUS/SI-UBL format
- Review validation results including EN 16931 and BR-NL rules
- Fix any issues before sending via PEPPOL or Digipoort
Common validation checks include KvK/BTW format, required fields, tax calculations, and Dutch-specific business rules.
Finding Dutch Companies in PEPPOL
Search for Dutch businesses registered on the PEPPOL network:
- Go to the PEPPOL Directory
- Enter the company's KvK (8-digit) or BTW number
- For government entities, use the OIN (20-digit)
- View registration details, supported documents, and access point
The Netherlands has one of the highest PEPPOL adoption rates in Europe - most large businesses and all government entities are registered.
B2G Invoicing Requirements
Requirements for invoicing Dutch government entities:
- Electronic format required - Paper invoices are not accepted by central government
- NLCIUS/SI-UBL format - Must comply with Dutch e-invoice specifications
- Correct OIN - Use the recipient's OIN identifier (find via PEPPOL Directory)
- Purchase order reference - Include the order number (bestelopdrachtcode) when provided
- Contract reference - Reference relevant contract numbers if applicable
Government E-Invoice Portal
Small suppliers without PEPPOL connectivity can use e-Factuurportaal (e-invoiceportal.nl) to manually create and submit invoices to government entities. This web portal is maintained by Logius.
Common NLCIUS Validation Errors
Frequently encountered validation issues and how to fix them:
| Error | Cause | Solution |
|---|---|---|
| BR-NL-1 | Invalid KvK format | Use exactly 8 digits, no dashes |
| BR-NL-2 | Invalid BTW format | Format: NL + 9 digits + B + 2 digits |
| BR-CO-10 | Sum of line amounts incorrect | Verify line totals sum correctly |
| BR-CO-15 | Tax calculation mismatch | Check VAT amounts per category |
| PEPPOL-EN16931-R003 | Missing required profile | Add CustomizationID with correct profile |