The Dutch government has issued its first roadmap for implementing the EU’s VAT in the Digital Age (VIDA) package. The announcement provides key dates and decisions around platform economy rules, VAT registration, and e-Invoicing. While the timeline is clear, some parts of the national implementation remain undecided.
Staged implementation through 2028
The roadmap breaks down the main elements of the VIDA package into separate timelines.
Platform economy and deemed supplier rules: A draft bill is expected by autumn 2025 for internet consultation. These rules will impact how VAT is applied in platform-based transactions.
Expansion of the One Stop Shop (OSS): The draft legislation to streamline VAT registration across the EU is planned for Q3 2026. This will support businesses in managing cross-border VAT more efficiently.
e-Invoicing and digital reporting: The Dutch government aims to present a draft law at least two years before the EU’s implementation deadline. This puts the target around mid-2028.
Still deciding on scope and infrastructure
One area still under discussion is how broad the e-Invoicing and digital reporting obligations should be. It’s unclear if they’ll apply only to cross-border transactions or expand to domestic ones. The government is also considering which IT infrastructure will best support this rollout.
What companies need to prepare for
While there’s still time before mandatory changes, businesses operating in or with the Netherlands should start preparing:
- Monitor consultations starting in 2025 for platform rules
- Plan ahead for OSS updates by 2026
- Budget time and resources for future e-Invoicing obligations
- Stay informed on Dutch decisions about domestic transaction scope
For those affected, this staged rollout provides breathing room—but also signals a need for early preparation.
