The Netherlands Charts Its Digital VAT Future: ViDA Implementation Plan Unveiled

The Dutch Ministry of Finance has released a formal letter to Parliament, revealing its strategic roadmap for implementing the VAT in the Digital Age (ViDA) initiative focusing specifically on mandatory e-invoicing and digital reporting. Issued on behalf of the State Secretary of Finance, in collaboration with the Ministries of Economic Affairs and Interior Affairs, the letter follows the EU’s official adoption of the ViDA package on March 11, 2025.

Starting July 1, 2030, businesses in the Netherlands will be required to digitally report cross-border B2B transactions on a per-invoice basis. These reports must be based on electronic invoices that meet EU standards, marking a major shift in VAT compliance.

While acknowledging the scale of this transition, the government emphasizes the potential for greater operational efficiency and reduced administrative burdens through digitalization.

A Four-Phase Implementation Strategy:

1. Policy research, decision-making, and preparation

2. Legislative process

3. Technical development

4. Roll-out and implementation

The aim is to finalize the legislative process by 2028, giving businesses and service providers ample time to adapt.

The letter also outlines key decisions still under review—such as whether to expand these obligations to domestic B2B transactions and what kind of technical infrastructure will best support the system. To guide these decisions, the government plans to engage in extensive policy research and industry consultation.