The Netherlands will implement parts of VAT in the Digital Age (ViDA) as of 1 January 2027, making it one of the first EU Member States to do so. This marks the beginning of the transition toward a VAT system in which more cross border obligations can be managed centrally through Single VAT Registration (SVR). For organisations, this means preparations must start earlier than expected.

What is ViDA – and why is it relevant now?

ViDA modernises the EU VAT system and consists of three pillars: digital reporting, the platform economy, and the expansion of the One Stop Shop (OSS) schemes. The Netherlands has chosen to begin in 2027 with the expansion of the OSS schemes. The core of this change is that more transactions can be handled through OSS, supported by new rules for the movement of own goods and a broader application of reverse charge mechanisms. As a result, local VAT registrations can be avoided in many situations.

What changes as of 1 January 2027?

The transition phase begins. The most significant changes follow in 2028, but the first adjustments already have direct impact on e commerce, platforms, and international trade.

  • The call off stock regime will be phased out toward 2028.
  • The platform fiction will be expanded, causing platforms to be treated as suppliers more often.
  • The €10,000 threshold will be clarified: dispatches from other Member States will no longer count toward it.
  • The non Union scheme will be broadened, reducing the need for local registrations for transactions with non EU customers.
  • VAT refund rules within OSS/IOSS will be harmonised; in some cases, a fiscal representative will be required.
  • Supplies of electricity to private individuals in other Member States will temporarily fall under OSS (until 30 June 2028).

From 1 July 2028 – the actual system change

  • A mandatory reverse charge mechanism for non established businesses will reduce the need for local registrations.
  • OSS will be expanded to installation supplies, on board supplies, energy, and certain domestic supplies within one Member State.
  • The new Transfer OSS scheme will allow movements of own goods to be reported centrally via OSS.
  • The ABC supply chain rules will be modernised; party C will no longer need to be established in the Netherlands. 

What does this mean for your organisation?

The impact is broad and affects both strategy and day to day operations. While fewer local registrations may seem like a simplification, in practice the complexity shifts toward OSS and the way transactions are structured. Processes, systems, and master data will need to be reviewed: ERP systems must support new transaction types and OSS categories, and the administration must align with the new reporting requirements.

Contractual and logistical arrangements will also change. As VAT responsibility shifts more frequently, e.g., to platforms or to the customer through reverse charge—pricing, invoicing, and liability may look different than today. At the same time, new compliance obligations arise, such as the Transfer OSS scheme, while other reporting requirements will disappear.

ViDA also requires strategic choices. For some activities, OSS will be the logical route, while in other cases a local registration may remain preferable,for example due to input VAT recovery or specific operational processes. Organisations that assess this early will avoid having to make rushed decisions in 2027 and 2028.

Conclusion

Single VAT Registration is not a technical optimisation but a fundamental shift in the European VAT landscape. Organisations that begin impact assessments and system adjustments now will be better positioned to manage the transition smoothly and without time pressure.

Questions or need support?

If you have any questions about the impact of ViDA on your organisation, or if you would like to discuss the preparations for 2027 and 2028, please feel free to contact us. We are happy to support you.

Do you have a question? We will get back to you as soon as possible.