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On 11 September 2026, the Dutch government published the first outline of the Dutch implementation of e-invoicing and digital reporting under VAT in the Digital Age (ViDA). The announcement follows the European ViDA Directive, which requires e-invoicing and digital reporting for certain intra-EU B2B transactions from 1 July 2030.
The Netherlands intends to implement the system more broadly by extending the obligations to domestic B2B transactions. Domestic e-invoicing is expected to become mandatory from 1 July 2030, followed by digital reporting from 1 July 2031. The new rules will therefore affect almost every business carrying out B2B transactions in the Netherlands, unless it applies the Dutch small businesses scheme, the KOR.
Proposed timeline
Based on ViDA and the first Dutch outline, the following timeline is envisaged:
- From 1 July 2030: e-invoicing and digital reporting for certain intra-EU B2B transactions;
- From 1 July 2030: e-invoicing for domestic B2B transactions;
- From 1 July 2031: digital reporting for domestic B2B transactions.
Businesses applying the KOR and having an annual turnover of no more than EUR 20,000 are expected to be excluded. No general exemption based on business size has been announced for other businesses.
Significant impact on businesses
The obligations will affect more than invoicing software. Customer and supplier data, VAT codes, invoice corrections, system interfaces and the reconciliation with VAT returns will also need to be reviewed.
The Dutch Tax Administration will gain faster access to detailed invoice data. Errors in VAT codes, invoices and VAT returns may therefore be identified sooner. Accurate data, correct VAT configuration and effective internal controls will become increasingly important.
First outline, but preparations can already start
The technical infrastructure and detailed reporting requirements still need to be developed. The draft legislation is expected to be published for public consultation in the autumn of 2026 and submitted to the Dutch Parliament before the summer of 2027.
Businesses can already:
- map their domestic and intra-EU invoicing flows;
- assess whether their systems can issue, receive and process structured e-invoices;
- review the quality of their invoice and VAT data;
- verify whether the correct VAT treatment is embedded in their systems;
- align preparations with planned ERP, finance or digitalisation projects.
How can RSM support?
RSM can assist with an impact assessment, mapping invoicing flows, reviewing VAT processes and data quality, and providing tax support during system changes and implementation projects.
Would you like to understand what the broad Dutch implementation of ViDA means for your organisation? Please contact us.
