Insights

For many businesses, e-invoicing and digital reporting are often viewed as IT implementation projects: adapt the invoicing system, connect to a reporting platform and meet the relevant deadline. However, their impact on VAT extends far beyond technology.

For many businesses, VAT has traditionally been treated as a reporting exercise: transactions take place, invoices are issued and the tax team reviews the information afterwards when preparing the VAT return.

The Netherlands has reached an important milestone in implementing the European Union’s VAT in the Digital Age (ViDA) package. Following adoption by the House of Representatives on 17 September 2026 and by the Senate on 6 October 2026, Bill 36 920 has now been approved by both Houses of Parliament. The bill implements the first stage of ViDA in the Netherlands: the Single VAT Registration (SVR) measures.

The Netherlands has opted for a broad implementation of ViDA (VAT in the Digital Age) by introducing mandatory e-invoicing and digital VAT reporting not only for cross-border transactions, but also for domestic B2B transactions.

The Netherlands continues to make progress with the implementation of the European Union’s VAT in the Digital Age (ViDA) package. The Dutch government intends to introduce the various ViDA measures in phases, with the Single VAT Registration (SVR) measures taking priority. Legislation relating to electronic invoicing and digital reporting requirements will follow at a later stage.

The digitalisation of VAT compliance is accelerating across Europe. Since the EU's VAT in the Digital Age (ViDA) package entered into force in April 2025, businesses have entered a transition period that will ultimately lead to mandatory cross-border e-invoicing and digital VAT reporting across the European Union.

In its judgment in the Stellantis case (C603/24), the Court of Justice of the European Union (CJEU) determined that transfer pricing (TP) adjustments do not constitute payment for repair services due to the absence of a legal relationship and a direct link between the repair services and the TP adjustments.

The Dutch government has published a proposal to implement the first phase of the EU’s VAT in the Digital Age package (ViDA).

On 26 January 2026, the Dutch Ministry of Finance published a report on the introduction of e-invoicing in the Neth-erlands. The report recommends that the Netherlands introduces e-invoicing not only for EU cross-border transac-tions, but also for domestic transactions.

Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.

On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.

On 15 May 2025, the European Court of Justice (ECJ) issued its landmark decision in Case C-782/23 (Tauritus) on the customs valuation and retroactive price adjustments. The ECJ clarified the approach to customs valuation when the final price of imported goods is determined after their entry into the EU.

The EU has adopted the ViDA package in March 2025. The ViDA marks an important step to more digitized VAT system in the EU. We can assist your business to understand how ViDA impacts you and to prepare for changes.

The Netherlands has several practical solutions to minimise your compliance burden and optimise your VAT cash flow. If you import via the Netherlands, you can take advantage of the import VAT deferment scheme.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms,

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.