The Netherlands Outlines Four-Phase ViDA Compliance Strategy

The Dutch Ministry of Finance has released a letter outlining its strategic roadmap for implementing electronic invoicing and digital reporting obligations in alignment with the European Commission’s VAT in the Digital Age (ViDA) proposal. The government has expressed its intention to finalize legislation and complete the necessary parliamentary procedures by 2028, two years ahead of the proposed EU-wide start date of July 1, 2030.

Four Phases of Implementation

The implementation strategy is structured into four distinct phases: policy research, legislative process, technical design, and operational rollout.

The initial research phase will address several key issues, including:

• The introduction of a mandatory e-invoicing regime for domestic B2B transactions;
• The adoption of compulsory digital reporting for those same transactions;
• The identification of the most appropriate technical infrastructure to support e-invoicing and real-time data reporting to the Dutch Tax Administration.

Consultation and Stakeholder Engagement

To ensure a balanced and efficient rollout - particularly mindful of the administrative impact on smaller enterprises - the Dutch government intends to conduct public consultations with affected stakeholders, including businesses and service providers, before advancing to the legislative phase.

There’s more you should know about e-invoicing in Netherlands – learn more about the new and upcoming regulations.