The Dutch Ministry of Finance has issued a letter to Parliament outlining the implementation approach for the VAT in the Digital Age (VIDA) package, specifically focusing on electronic invoicing and digital reporting requirements. The letter, sent on behalf of the State Secretary of Finance and in cooperation with the Ministries of Economic Affairs and Interior Affairs, follows the official adoption of the VIDA package by the EU on 11 March 2025.
According to the letter and in line with ViDA, from 1 July 2030, businesses will be required to digitally report cross-border B2B transactions on a per-transaction basis, based on the issuance of electronic invoices that comply with EU standards. The letter acknowledges that while these changes represent significant adjustments for businesses, e-invoicing also offers opportunities for operational efficiency improvements.
To ensure a structured and thorough implementation of these significant changes, the Dutch government has outlined a four-phase implementation process:
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Policy research, decision-making, and preparation
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Legislation
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Technical elaboration
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Implementation
The government aims to complete the parliamentary process at least two years before the 1 July 2030 implementation date to ensure adequate preparation time for all stakeholders.
The letter also identifies several important policy decisions that need to be addressed, including whether to extend e-invoicing and digital reporting requirements to domestic B2B transactions, selecting the most appropriate technical infrastructure, among others. The government plans to conduct policy research and consult with businesses and service providers to inform these decisions.
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