The Netherlands has enacted legislation implementing the first phase of the EU’s VAT in the Digital Age package. The reforms expand the One-Stop Shop scheme, introduce a transfer of own goods scheme and extend reverse charge rules, with key provisions taking effect from January 2027 and further changes scheduled for 2028 and 2029.
The Dutch parliament has passed the first implementing stage of the VAT Digital Age Implementation Act (ViDA). On 6 October 2026, the Dutch Senate passed the legislation without debate or voting as a hammer piece. King Willem-Alexander and State Secretary of Finance E. Eerenberg formally enacted the statute on 7 October 2026. The formal royal decree was subsequently published in the Official Gazette (Staatsblad 2026, 327) on 19 October 2026.
European Union directive alignment
This statutory act amends the Dutch Turnover Tax Act 1968 (Wet op de omzetbelasting 1968) to transpose the first phase of Council Directive (EU) 2025/516 of 11 March 2025. Directive (EU) 2025/516 amends Directive 2006/112/EC to modernise value-added tax rules across member states for the digital economy. The primary policy objective is to minimise cross-border administrative burdens and establish a functional Single VAT Registration framework throughout the European Union.
Single VAT registration & expanded OSS schemes
The legislation expands existing special VAT regimes, particularly the One-Stop Shop (OSS) Union scheme. Under these broader rules, enterprises can report a wider range of cross-border and domestic transactions via a single registration point rather than maintaining separate foreign tax registrations. Covered transactions extend to domestic sales of goods made without transport or originating and ending in the same member state, alongside specialised distance sales and digital platform transactions.
Transfer of own goods scheme
A key addition introduced by the Act is the dedicated transfer of own goods scheme under Chapter V, Section 7, Paragraph 5. This mechanism allows taxable businesses to move company assets between EU Member States without triggering mandatory local VAT registration in the destination country. Taxpayers using the scheme must submit a monthly electronic VAT return (btw-melding) to their Member State of identification by the end of the calendar month following each reporting period. In addition, businesses are legally required to maintain detailed transaction records for 10 years.
Extended reverse charge mechanism
To reduce compliance obligations for non-established suppliers, the legislation modifies Article 12 of the Turnover Tax Act 1968. The revised rule imposes a mandatory local reverse charge on taxable supplies executed by businesses not established or registered in the Netherlands, provided the customer holds a valid Dutch VAT identification number.
Staggered implementation roadmap
The Act establishes an incremental implementation timeline across three stages:
- 1 January 2027: The primary statute officially enters into force. A temporary transition rule running from 1 January 2027 through 30 June 2028 treats cross-border supplies of natural gas, electricity, and heating or cooling energy as intra-Community distance sales.
- 1 July 2028: Major procedural updates take effect, including the expanded OSS Union scheme, the transfer of own goods scheme, and new Article 12 reverse charge provisions.
- 1 July 2029: Simplified call-off stock arrangements under Article 3b (artikel 3b) are formally repealed as they are fully replaced by the permanent transfer of own goods framework.
Earlier, the Netherlands House of Representatives approved the bill implementing the first phase of the VAT in the Digital Age (ViDA) package on 17 September 2026.
