Dutch proposal to implement a single VAT registration in the EU
TaxThe Dutch government has published a proposal to implement the first phase of the EU’s VAT in the Digital Age package (ViDA).
By: Ygrain Post
12 Feb 20252 min read

Previously, it was sufficient to submit a VAT correction "as soon as possible" after discovery. From 2025, this period has been tightened: you must take action within eight weeks of discovering an error. If this period is exceeded, the Dutch Tax Authorities can impose a fine of up to 100% of the VAT amount.
You will have less time to correct VAT errors in your administration. This requires sharper control and a well-organized administration.
Exceeding the period can lead to high fines. Therefore, it is essential to detect and correct errors immediately.
To avoid tax interest, supplementary VAT Returns for 2024 must be submitted before April 1, 2025. You have to ensure that the annual accounts are completed on time.
We recommend regularly checking the administration to timely discover any VAT errors. We also recommend optimizing processes to respond quickly and avoid fines. Do you need support with this? Our VAT specialists are ready to set up an efficient VAT control and advise you on how to meet the new obligations.
Do you have questions about the new regulations regarding supplementary VAT Returns or other VAT-related questions? Feel free to contact us. Together we ensure that your company meets the tightened requirements, so you avoid unpleasant surprises.
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.