Mandatory e-invoicing for Freelancers from July 2030
Mandatory e-invoicing forms part of the European Union’s wider reform of VAT administration. The European rules cover relevant cross-border B2B transactions, while Member States may extend the system to domestic transactions. The Netherlands intends to do so from July 2030, although the necessary national legislation and technical requirements have not yet been finalised.
An e-invoice can improve the accuracy and efficiency of invoice processing, but it does not help determine whether someone is a genuine Freelancer. Zooly already supports electronic invoicing by accompanying each invoice with an e-invoice.
Why is e-invoicing becoming mandatory?
In March 2025, the EU adopted its VAT in the Digital Age package. The package includes Directive (EU) 2025/516, which introduces harmonised digital VAT reporting for relevant transactions between businesses in different EU Member States.
Electronic invoices are necessary to support this system because they contain structured, machine-readable data. This allows accounting and tax systems to process invoice information automatically. A conventional PDF sent by email may be digital in appearance, but it is not necessarily an e-invoice because its information is not always provided in a standardised data format.
The Directive must be implemented through national legislation. Member States may also choose to apply electronic invoicing and digital reporting to transactions taking place entirely within their own territory.
Will e-invoicing also apply to domestic transactions?
The Dutch government has announced that it intends to make electronic invoicing mandatory for domestic B2B transactions from 1 July 2030.
A draft bill is expected to enter public consultation in autumn 2026, and the government aims to submit the legislation to Parliament before summer 2027. Important details, including the technical standards and arrangements for secure data exchange, still need to be developed.
The Netherlands is not the only country moving in this direction. Belgium, France, Germany, Italy and Poland are also developing or implementing domestic e-invoicing systems. However, their rules, implementation schedules and exemptions may differ. Businesses operating internationally will therefore need to consider both the EU framework and the national requirements applicable in each jurisdiction.
Would every Freelancer have to issue an e-invoice?
The proposed Dutch obligation would not necessarily apply to every Freelancer. According to the government’s announcement, businesses participating in the small businesses scheme, known as the kleineondernemersregeling or KOR, would be exempt from the domestic e-invoicing requirement.
The KOR currently applies to eligible businesses with annual turnover of no more than €20,000. However, low turnover alone does not establish that the exemption applies. The relevant question is whether the Freelancer actually participates in the scheme and satisfies its conditions.
The applicable invoicing requirements may also depend on where the Freelancer and client are established, whether the transaction is domestic or cross-border and how the transaction is treated for VAT purposes.
Does an e-invoice help someone qualify as a genuine Freelancer?
No. E-invoicing is separate from worker classification. A correctly formatted invoice does not establish that a Freelancer is genuinely self-employed; that question still depends on the facts of the working relationship.
How does Zooly support e-invoicing?
Zooly already supports electronic invoicing: each invoice is accompanied by an e-invoice. Zooly also supports transaction-based VAT reporting, which will be explored in a separate article.
What happens next?
The European framework has been adopted, but Member States must implement the Directive through national laws. The Dutch proposal to extend the obligation to domestic B2B transactions must also complete the legislative process.
Disclaimer
The information provided in this article is for general informational and educational purposes only and does not constitute legal, tax, or employment advice. Labor and classification regulations (such as the Dutch Wet DBA and EU directives) are highly complex, fact-specific, and subject to frequent changes and changing administrative policies. Reading this content does not create an attorney-client or advisory relationship with Zooly. Before making any decisions regarding contractor engagement, compliance frameworks, or classification policies, you should always consult a qualified local employment lawyer or tax professional. Zooly accepts no liability for any actions taken or decisions made based on the information provided on our website.
Editorial Note & AI Disclosure
In compliance with Article 50 of the EU AI Act, we disclose that artificial intelligence (AI) tools were utilized to assist in compiling, legal screening, and drafting this content. However, to ensure absolute legal precision and contextual accuracy regarding compliance topics, the final text has undergone full human editorial review and rigorous manual verification by the Zooly compliance team before publication.
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