Insights

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.

Organisations that engage staff through foreign employment agencies or other foreign service providers face an increasing number of obligations. Read about these obligations in this article.

For years, digitalisation in the energy sector was primarily seen as a way to make processes more efficient. Today, that role has fundamentally changed. Data, analytics and artificial intelligence are increasingly becoming the foundation for investment decisions, operational performance and strategic growth.

How much money is in the bank today? For many companies, that’s an important question. However, for a life sciences company, it’s rarely the right one. What matters more is how much time is available to reach the next scientific or commercial milestone.

Much attention is focused on organisations that provide personnel. However, employers also play an important role. Under the WTTA, organisations may only collaborate with authorised labour providers. This brings new responsibilities and risks.

Innovation is driven by people. Yet, many technology companies continue to focus mainly on product development, investments and market growth. That is understandable, but at the same time another major challenge is emerging: finding, developing and retaining the right people.

Many organisations think that the Act on the Admission of the Provision of Workers (WTTA) is only relevant for employment agencies. That is a misconception. The law has a much broader scope and can also have implications for consultancy organisations, secondment companies, project organisations and businesses that occasionally assign staff to clients.

On Budget Day, the Dutch government presents its Tax Plan for the upcoming year. The 2027 Tax Plan contains important tax changes that may affect the tax position and business operations of international operating companies established or active in the Netherlands.

For many life sciences companies, financing is not a one-off event but a recurring part of their growth strategy. New investments are needed to reach the next development phase, and at the same time, that very progress determines investor confidence.

No reporting obligation does not mean that pay decisions are automatically easy to explain. For smaller employers in particular, this presents a practical challenge.

The energy transition is often discussed as a sustainability issue, as if the challenge mainly revolves around replacing fossil energy with renewable alternatives. In reality, the greatest challenge lies elsewhere: in financing, managing and prioritising the investments required to make this happen.

For many technology companies, growth has topped the agenda for years. New customers, additional functionalities, international expansion and ever-increasing revenues often serve as proof that the chosen strategy is working. Yet many successful scale-ups reach a tipping point.

The Dutch Tax Administration has adjusted the form ‘Model Opgaaf gegevens voor de loonheffingen’. This change has direct consequences for employees who apply the payroll tax credit and for employers who are responsible for accurate payroll administration.

The latest European Commission guidance confirms that companies must understand their role in the supply chain, maintain auditable due diligence records, manage information flows and establish clear governance across procurement, legal, sustainability, tax, compliance and operations.

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.