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Nederland, handelsland!
According to Statistics Netherlands (CBS), the Netherlands is the third-largest exporter of goods and services in the EU, after Germany and France. It’s no surprise that many Dutch companies are internationally oriented. Perhaps your finance team has already voiced concerns about the complexity of VAT filings across different tax regimes. Well, with the introduction of ViDA, things are about to get even more complex.
What are the three pillars of ViDA?
ViDA is a package of measures aimed at modernizing the EU’s VAT system, making it more resilient to fraud and better suited to the digital economy. The approach: further digitalization.
ViDA applies to all businesses selling goods or services within the EU—regardless of whether they are based in an EU member state or outside the Union. On March 11, 2025, all EU member states gave their unanimous approval. ViDA is built on three key pillars:
1. Real-time VAT reporting via e-invoicing
As of January 1, 2028, e-invoicing will be the EU standard. Paper invoices will only be allowed in exceptional cases. Businesses will be allowed to use a uniform e-invoicing standard without needing prior consent from customers or tax authorities.
Real-time reporting will replace the EU’s existing recapitulative statement. From now on, transactions must be digitally reported within two business days of invoicing. This also applies to B2B services under the reverse charge mechanism. Additionally, invoices must be issued within two days of the taxable event.
2. New VAT rules for the platform economy
Digital platforms such as Airbnb, Uber, Amazon, and eBay will play a greater role in VAT collection. The EU will introduce a so-called “deemed supplier regime,” meaning platforms will be responsible for collecting and remitting VAT if their users (e.g., small businesses or private individuals) don’t. This particularly impacts short-term accommodation rentals and passenger transport services.
3. A single VAT registration across the EU
The current One Stop Shop (OSS) regulation will be expanded, allowing businesses to operate in multiple EU countries without needing a local VAT registration in each. As part of this reform, ViDA will introduce a mandatory reverse charge mechanism for B2B transactions from third countries. This will help to reduce the number of VAT registrations.
The ViDA timeline
ViDA will be gradually implemented over a period of 10 years, starting in 2025. While the EU has laid out a general roadmap, member states have some flexibility, especially when it comes to domestic transactions. Below is a general overview of the rollout:
Upon implementation: Member States can introduce mandatory e-invoicing for domestic transactions without prior approval from the European Commission.
January 1, 2027: Minor legal adjustments affecting OSS users take effect.
July 1, 2028: Platforms for short-term accommodation and passenger transport must comply with the new “deemed supplier” rules. VAT reforms are rolled out across the EU.
July 1, 2030: Digital reporting becomes mandatory for cross-border B2B transactions. [Note: some member states have already introduced this requirement for domestic transactions, or plan to do so before 2028. It’s critical that organizations stay informed and prepare accordingly.]
January 1, 2035: Member States with domestic real-time reporting obligations must align their systems with EU standards, marking full ViDA harmonization.
What will happen now?
ViDA promises to ultimately help finance departments work more efficiently—think less manual input, real-time VAT insights, and reduced long-term administrative burden. But before they can reap those benefits, they will need to prepare properly. That means investing in:
- New software and systems that comply with real-time reporting requirements;
- Internal processes adapted to e-invoicing and immediate VAT notifications;
- Knowledge and training, since rules will vary per country and be introduced in stages.
Even though key deadlines are spread between now and 2028, it’s wise to start preparing now. That way, you’ll avoid last-minute stress and reduce the risk of penalties or costly errors.
We’re happy to help you prepare and will keep you updated on the latest developments. Keep an eye on this website and our social channels. Alternatively, contact our director, Arno Jellema, for an in-person update.
