The Netherlands has announced its implementation strategy for the EU's VAT in the Digital Age (VIDA) initiative—and is now considering extending mandatory e-invoicing and digital reporting to all domestic B2B transactions. While EU rules require only cross-border B2B e-invoicing, the Dutch government may go further, signaling a major shift in domestic compliance requirements.
Timeline:
- Cross-border B2B e-invoicing becomes mandatory on July 1, 2030, in line with the EU’s VIDA framework.
- A decision on extending the obligation to domestic B2B transactions is still under consideration, with policy consultations underway.
- Legislation is expected to be submitted at least two years prior to go-live, allowing time for system readiness and stakeholder adaptation.
Impact:
The Dutch government’s strategy not only supports EU-wide harmonization of VAT reporting but also highlights its openness to broader national mandates.
- From July 1, 2030, companies must issue EU-compliant electronic invoices for all intra-EU B2B transactions.
- The government is actively evaluating:
- Whether to mandate e-invoicing for domestic B2B transactions.
- Whether to extend real-time digital reporting obligations to these transactions as well.
- Final decisions will be shaped by stakeholder input and consultations.
