Netherlands enacts ViDA single VAT registration rules

A staged implementation

The Act implements the special-scheme provisions of Directive (EU) 2025/516. Most provisions commence on 1 January 2027, but major registration-saving measures are deferred. A transitional rule treats specified cross-border supplies of gas, electricity, heat and cooling as intra-EU distance sales from 1 January 2027 through 30 June 2028.^[1]

Reverse charge from July 2028

From 1 July 2028, new VAT Act article 12(4) shifts liability to a Dutch VAT-identified customer for qualifying supplies made by a supplier that is neither established nor fixed in the Netherlands and has no Dutch VAT identification number. The rule excludes supplies covered by the separately identified zero-rate table entry and services already within article 12(2). Groups should therefore test supplier establishment, fixed-establishment involvement, customer identification and the precise supply category before treating local registration as unnecessary.^[1]

Union OSS becomes broader

The Union scheme is expanded from 1 July 2028 to cover more domestic supplies by businesses not established in the member state of taxation. The amendments include supplies without transport, supplies whose transport begins and ends in the same member state and certain energy supplies governed by VAT Directive articles 36, 37 or 39. They also coordinate the identification member state with the new own-goods-transfer scheme and require additional reporting where goods move from a member state other than the member state of identification.^[1]

New own-goods-transfer scheme

New articles 28to–28tx create an optional scheme for transfers of a business’s own goods to another member state where the destination gives full input-tax recovery. The choice covers all qualifying own-goods transfers. Businesses must register electronically, file a monthly VAT statement even for a nil month and report values by destination and, where relevant, departure state. Corrections after the due date go into a later statement within three years. The corresponding intra-EU acquisition is exempt, while input tax is generally recovered through the refund directives unless the business is registered locally for other activities.^[1]

Final 2029 clean-up

From 1 July 2029, the Act repeals the existing call-off-stock rule in article 3b and related record and recapitulative-statement provisions. The practical result is not one commencement date but a three-stage systems programme: energy-supply transition in 2027, reverse-charge and expanded special schemes in 2028, then removal of the legacy call-off-stock machinery in 2029.^[1]