This article outlines the key fiscal changes of the tax plan 2026, focusing on corporate income tax, dividend tax, and withholding tax.
ViDA in short
On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.
- E-invoicing and real-time reporting
Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030. Furthermore, businesses will need to report their intra-EU transactions in real time to the authorities. - Extension of OSS – towards a single EU VAT registration
The extension of the One-Stop-Shop (OSS) aims reducing of the VAT registration obligations for businesses in various EU countries and possibility to report movement of goods within the EU via a single VAT registration. - Extended obligations for certain platforms
EU countries must start applying the platform fiction or so-called ‘deemed supplier rule’ to sales of non-VAT-registered sellers of short-term accommodation and road transport via platforms from 1 January 2030.
Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? On this page you will find our latest articles about ViDA.
Budget day 2025
Tax Plan 2026: Important measures for international companies
ViDA
ViDA Package adopted: how can you prepare?
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.
TAX
Why should you trade via the Netherlands?
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.
VAT
New VAT supplementary term: what does this mean for your business?
From January 1, 2025, the regulations regarding correcting VAT returns will change. Have you declared too little VAT (or too much)? Then you are required to correct this within eight weeks of discovery with a supplementary VAT Return.
VAT
Major VAT changes for holding companies!
The Dutch Ministry of Finance published on 10 December 2024 two policy decisions nr. 2024-13975 and nr. 2024-13987 about holding companies' deduction rights and the inclusion of holding companies in the VAT group.
VAT
Update on the EU’s VAT proposal for Digital Age (ViDA)
The ViDA package has been formally approved by the EU's ECOFIN!
