NEXERA Coree-CMR and e-invoicing
The consignment note and the invoice are going digital. Your data is ready.
From July 2027, public authorities in the EU must accept digital freight information. From July 2030, the e-invoice becomes mandatory for supplies between businesses in the EU, and the Netherlands wants the same domestically. Belgium and Germany have already started. This is what it means, and what NEXERA Core already does today.
- 2026
- Belgium: e-invoice between businesses mandatory
- 2027
- public authorities accept digital freight information
- 2030
- e-invoice mandatory within the EU
- EN 16931
- the European standard for the e-invoice
Timeline
What comes into force when.
The dates that matter for businesses supplying in the Netherlands, Belgium, Germany and the rest of the EU.
Status as of October 2026. The Dutch plan is not yet law; we will update this page when that changes.
Receiving becomes mandatory
Every German business must be able to receive e-invoices from other businesses.
ViDA in force
Member States may make domestic e-invoicing mandatory without permission from Brussels.
E-invoice mandatory
Invoices between Belgian businesses are sent as e-invoices through Peppol.
Sending mandatory, part 1
For businesses with more than €800,000 turnover in the previous year.
eFTI takes effect
Public authorities must accept digital freight information through certified platforms. For businesses it remains voluntary.
Sending mandatory, for everyone
All German businesses send e-invoices to other businesses.
Intention: domestic as well
The Dutch government wants to make e-invoicing between businesses mandatory from 2030. The bill is still to follow.
ProposalE-invoice and digital reporting
Supplies between businesses in the EU with an e-invoice and reporting per invoice. The intra-community supplies return (ICP) ends for these supplies.
Two documents. Two different sets of rules.
For businesses, the e-CMR remains a choice. The e-invoice becomes an obligation. In both cases it runs through a certified platform.
The consignment note goes digital. Paper remains valid.
- An e-CMR is the CMR in digital form, signed by shipper, carrier and consignee
- Signing takes place through a certified platform, with an advanced electronic signature
- From 9 July 2027, public authorities in the EU must accept digital freight information
- For businesses it remains voluntary: the paper CMR remains valid
The invoice becomes data. A PDF then no longer counts.
- An e-invoice is a structured file in line with the European standard EN 16931
- Sent through a network such as Peppol, which Belgium and the Dutch government already use
- From 1 July 2030, reporting per invoice replaces the ICP return for supplies within the EU
- Customers in Belgium are already asking for it; in Germany that follows from 2027
The data is already in the right place. That is most of the work.
An e-CMR and an e-invoice require data that is correct and complete. That data is in the core, not in a separate folder.
The shipment holds what an e-CMR requires
Sender, carrier, consignee, place of loading and unloading, number of packages, net and gross weight and Incoterm are on the shipment. The CMR is produced from it today.
Invoices that are already right
Consecutive numbers per legal entity, VAT codes per line, VAT numbers checked in the EU VAT number check (VIES) and the ICP return from the core. The basis of an e-invoice.
We already receive e-invoices
Purchase invoices in UBL, the format behind Peppol, are already read into the document inbox.
Integrating with certified platforms. Not certifying ourselves.
An e-CMR and an e-invoice are only valid through a certified platform. That is why we build integrations, not our own network. The data stays in NEXERA Core; the platform handles sending and signing.
Sending Peppol e-invoices
Sales invoices as an EN 16931 e-invoice through a certified Peppol access point, per legal entity.
Receiving Peppol e-invoices
Incoming e-invoices through the access point or document processing, straight into the document inbox.
e-CMR through an eFTI platform
The shipment goes to a certified platform; the signed consignment note and the proof of delivery come back to the shipment.
Digital reporting
Reporting per invoice to the Dutch Tax and Customs Administration (Belastingdienst), once the technical specifications are settled.
Not for the e-CMR: paper remains valid. For e-invoicing, it depends on your customers. If you invoice Belgian businesses, you are already being asked for an e-invoice, and in Germany that follows from 2027.
Yes. The eFTI Regulation obliges public authorities to accept digital freight information, not businesses to use it.
Not yet. We already read in incoming e-invoices in UBL; sending through a certified Peppol access point is on the roadmap. We will mark it as live when it is running at a customer, not before.
The Dutch government intends to make it mandatory from 2030, for supplies within the Netherlands and within the EU. The bill has yet to go to the House of Representatives (Tweede Kamer). For supplies to businesses in other EU countries, 1 July 2030 applies under the European rules.
For supplies within the EU, it ends from 1 July 2030. It is replaced by reporting per invoice, based on the e-invoice.
What this page is based on
Primary sources from the EU, the UN and the Belgian government. The Dutch plan is set out in the government's outline letter on e-invoicing (contourenbrief e-facturatie, September 2026); a bill will follow. This is general information, not tax advice.
NEXERA Core
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