Dutch Parliament adopts the Single VAT Registration bill
Bill 36 920 was submitted to the House of Representatives in March 2026 and adopted on 17 September 2026. The Senate subsequently adopted the bill on 6 October 2026. With approval by both Houses of Parliament secured, the bill must now receive royal assent and be published in the Dutch Bulletin of Acts and Decrees before it enters into force.
The bill implements the Single VAT Registration pillar of ViDA. The measures focus on expanding the existing One Stop Shop (OSS) schemes, gradually abolishing the call-off stock simplification, introducing a new special scheme for transfers of own goods between Member States, and extending the mandatory reverse charge mechanism. The bill does not implement the e-invoicing, digital reporting, or platform economy pillars of ViDA, as these are being addressed through separate Dutch legislative processes.
Expansion of the EU’s One Stop Shop
The SVR measures are designed to reduce the number of Member States in which businesses need to register for VAT. They expand and refine the existing OSS schemes, phase out the call-off stock simplification, and introduce a new special scheme for transfers of own goods between EU Member States. Where the conditions are met, businesses will be able to report qualifying movements through the OSS instead of maintaining a VAT registration in every Member State to which their own goods are transferred.
OSS expanded to certain B2C energy supplies from 1 January 2027
The first expansion will apply from 1 January 2027.
From that date, businesses will be able to use the Union OSS to declare and pay VAT on certain supplies of gas, electricity, heating, and cooling to non-taxable persons, including private consumers. The supplier will report the VAT due in the Member State of consumption through a single OSS return submitted in its Member State of identification, applying the VAT rate of the Member State where the supply is taxable.
This change is expected to remove the need for separate VAT registrations in multiple Member States solely because of these qualifying supplies. Businesses operating in the energy sector should identify the affected customer flows, confirm the place of supply and applicable local VAT rates, complete necessary registrations or deregistrations, and ensure that billing and reporting systems are ready before 1 January 2027.
Supplies that do not meet the OSS conditions, or supplies for which businesses choose to maintain regular VAT registrations in various Member States, will continue to be treated under the ordinary VAT rules and may still require local VAT registrations.
Broader SVR measures apply from 1 July 2028
The broader SVR measures, including the new scheme for transfers of own goods, are scheduled to apply from 1 July 2028. Businesses should assess whether these changes could eliminate the need for existing foreign VAT registrations, while recognising that local registrations may still be required for transactions that remain outside the OSS.
Expansion of the OSS to all B2C supplies by non-established businesses
From 1 July 2028, the scope of the OSS will be expanded further to include all B2C services supplied in Member States where the supplier is not established.
In addition, the Union OSS scheme will be extended to cover domestic B2C supplies of goods made by businesses that are not established for VAT purposes in the Member State of consumption. The OSS will also cover specific supplies of goods, including installation and assembly supplies, as well as supplies made on board ships, aircraft, and trains.
Expansion of the OSS to certain B2B supplies
The OSS will also apply to certain business-to-business (B2B) supplies facilitated by electronic interfaces, where a platform enables a non-EU seller to supply goods to taxable persons established in the EU.
Local VAT registrations may still be required
The expanded OSS will not cover every transaction. Most B2B supplies, as well as B2C supplies subject to special schemes, including the margin scheme and the travel agents’ scheme, and certain import transactions, may remain outside its scope. As a result, businesses should carry out a transaction-by-transaction assessment before deregistering for VAT in another Member State.
The OSS operates on an all-or-nothing basis. Once a business opts to use a particular OSS scheme, it must report all supplies falling within that scheme through the OSS and cannot choose to report only selected transactions.
In addition, input VAT cannot be recovered through an OSS return. Businesses using the OSS must recover VAT incurred in another Member State either through the applicable EU VAT refund procedure or, where the conditions are not met, through a local VAT return.
In practice, a local VAT registration may still need to be retained if a business incurs significant input VAT in a Member State and also carries out transactions there that require local reporting. Before cancelling an existing registration, businesses should therefore assess not only whether their output transactions can be reported through the OSS, but also how input VAT will be recovered, whether refund claims could create timing or cash-flow disadvantages, and whether any transactions continue to require a VAT registration.
Extension of the mandatory reverse charge mechanism
ViDA also extends the mandatory reverse charge mechanism. In specific situations, a supplier that is not established and VAT-registered in the Member State where VAT is due will no longer account for that VAT. Instead, the VAT liability will shift to a customer that is identified for VAT purposes in that Member State. This measure is intended to complement the OSS expansion and further reduce the need for foreign VAT registrations.
The Dutch implementation proposal provides for these rules to take effect on 1 July 2028.
During the legislative process, particular attention was given to the interaction between the new mandatory rule and the existing Dutch reverse charge provisions. The adopted law provides additional clarification on this interaction.
Businesses should carefully assess which rule applies in practice, particularly where a non-established supplier makes supplies to a customer with a Dutch VAT identification number.
For many internationally operating businesses, the combined effect of the OSS expansion and the extended reverse charge mechanism is expected to reduce the number of situations in which a local VAT registration must be obtained or maintained. The actual benefit will depend on each organisation’s transaction flows, VAT recovery position, and use of special VAT schemes.
E-invoicing and digital reporting are covered separately
The adopted bill does not include mandatory e-invoicing or digital transaction reporting requirements. These measures are being prepared through separate legislation.
On 11 September 2026, the Dutch government announced its intention to introduce e-invoicing and digital reporting obligations for both cross-border and domestic B2B transactions. Mandatory e-invoicing and cross-border digital reporting are planned from 1 July 2030, while domestic digital reporting is planned from 1 July 2031.
What should businesses be doing now?
Businesses should now assess the impact of the adopted bill.
The first changes are scheduled to apply from 1 January 2027, followed by the broader OSS measures, the new own-goods transfer scheme, and the mandatory reverse charge provisions from 1 July 2028. The remaining ViDA pillars will follow through separate legislation, including the planned e-invoicing and digital reporting obligations from 2030 and 2031.
For internationally operating businesses, the immediate priority is to carry out a focused SVR impact assessment. Organisations should model the operational and cash-flow consequences of the adopted measures. The assessment should evaluate future use of the OSS, identify affected VAT registrations and supply chains, review call-off stock arrangements, and confirm how the revised reverse charge rules will operate in practice.
This means mapping foreign VAT registrations, transfers of own goods, call-off stock arrangements, cross-border B2C supplies, and transactions that may be affected by the extended reverse charge mechanism. The analysis should identify which registrations may become redundant from 2027 or 2028 and which registrations will need to be retained because the relevant transactions remain outside the scope of the expanded OSS and mandatory reverse charge rules.
E-invoicing, digital reporting, and platform economy measures remain separate workstreams because they are subject to different legislation and implementation timelines. However, preparations should already begin now, including assessing the impact of the wider ViDA changes on business processes, systems, and compliance obligations.
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