Nederland

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 408 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

21 taxes at rates of 0, 6, 9, 21

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• NL-OB-AANGIFTE — 21 boxes, filed month or quarter or year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 no date of obligation

Aanbestedingsbesluit, art. 6, lid 1, ingevoegd bij Stb. 2018, 321 en in werking op 18 april 2019 — aanbestedende diensten en speciale-sectorbedrijven ontvangen en verwerken elektronische facturen die voldoen aan de Europese norm EN 16931 (richtlijn 2014/55/EU). Dat is een plicht om te ONTVANGEN; Nederland legt geen plicht op om elektronisch te factureren, noch aan de overheid (B2G) noch tussen ondernemingen (B2B): Wet op de omzetbelasting 1968, art. 35b, lid 1 — elektronische facturering wordt toegepast behoudens aanvaarding door de afnemer. Er is daarom geen mandatory_from. Het profiel is Peppol BIS Billing 3.0, dat de Nederlandse regels bevat; het partijschema is het KVK-nummer (EAS 0106), het btw-schema het Nederlandse btw-nummer (EAS 9944). Een overheidsorganisatie wordt op Peppol ook vaak met haar OIN (EAS 0190) geadresseerd

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable BSchBepBtw
• receivable BVorVbkTvo

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• mt940 no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001, pain.008

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• NL-BMJ-C — 22 lines
• NL-BMJ-E — 22 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

38 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-21

nl, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from