The Netherlands House of Representatives has approved legislation implementing the first phase of the EU VAT in the Digital Age package, expanding One Stop Shop schemes, introducing a new regime for transfers of own goods, and phasing out call-off stock as simplifications.
The Netherlands House of Representatives approved the bill implementing the first phase of the VAT in the Digital Age (ViDA) package under Council Directive (EU) 2025/516, according to a plenary report on 17 September 2026.
The primary objective of this first phase is to minimise the necessity for multiple local VAT registrations across EU Member States, harmonise cross-border e-commerce rules, and streamline compliance via expanded Single Point of Contact (One Stop Shop) frameworks.
This includes:
Union OSS expansion: The Union One Stop Shop (OSS) will be expanded to cover additional B2C supplies, including installation and assembly services, certain domestic sales, supplies made on passenger transport, and gas, electricity, heating, and cooling supplied through distribution networks. This will reduce the need for businesses to register for VAT separately in multiple Member States.
Non-Union OSS extension: The Non-Union OSS will cover all B2C services supplied in the EU by businesses established outside the EU. The changes remove the previous requirement concerning the EU residence or establishment of non-taxable customers.
OSS scheme for own goods: A new OSS scheme will allow businesses to centrally report cross-border transfers of their own goods between EU Member States. The measure is intended to reduce the need for local VAT registrations when businesses transfer inventory between Member States.
Call-off stock rules: The existing call-off stock simplification will be phased out and replaced by the OSS transfer-of-own-goods scheme. No new call-off stock arrangements may be initiated after 30 June 2028, with the existing regime fully repealed from 1 July 2029.
B2B reverse charge: A mandatory cross-border reverse charge will apply to B2B supplies where the supplier is neither established nor VAT-registered in the Member State where the transaction is taxable, provided the customer is VAT-identified there.
EUR 10,000 distance sales threshold: The rules for calculating the EUR 10,000 threshold for intra-Community distance sales will be clarified. Only distance sales dispatched directly from the supplier’s Member State of establishment will count towards the threshold, excluding goods dispatched from warehouses in other Member States.
Electronic interface rules: The legislation will clarify the deemed supplier rules for digital platforms facilitating intra-EU distance sales by non-EU sellers. In specified transactions, platforms will be treated as having received and supplied the goods themselves.
Input VAT refunds for OSS users: Non-resident businesses using OSS schemes that are not locally VAT-registered will generally recover Dutch input VAT through the applicable VAT refund procedures rather than deducting it through domestic VAT returns.
Implementation timeline
- 1 January 2027: Initial transposition measures and changes to the Non-Union OSS enter into force.
- 1 July 2028: Main OSS expansions and the OSS transfer-of-own-goods scheme take effect; no new call-off stock arrangements may begin.
- 1 July 2029: The existing call-off stock simplification regime is fully repealed.
