Home Insights ViDA: what changes in VAT, 2027 to 2031
ViDA: what changes in VAT, 2027 to 2031
With ViDA (VAT in the Digital Age), VAT changes in three steps: one VAT registration for more cross-border sales, VAT charged by platforms for short-term rentals and ride services, and mandatory e-invoices with digital reporting. Here is what starts when, and what it means for you.
What does ViDA mean for your business?
We set your sales routes against the new rules and tell you what to arrange, and when.
The timeline
- 1 January 2027: cross-border supplies of gas, electricity, heating and cooling to consumers can go through the OSS
- 1 July 2028: the OSS is extended to include supplies with installation and certain domestic supplies to consumers, a transfer scheme for your own stock is introduced, and the reverse charge to business customers becomes mandatory across the EU
- 1 July 2028: platforms for short-term accommodation and passenger transport by road charge the VAT, unless the provider does so itself. That is the Dutch draft; EU countries may wait until 1 January 2030 at the latest
- 1 July 2028: call-off stock can no longer be used for goods transported after that date; running arrangements end by 1 July 2029 at the latest
- 1 July 2030: e-invoices and digital reporting for business transactions between EU countries
- 1 July 2030 and 1 July 2031: in the Netherlands, domestic e-invoicing and then digital reporting, according to the government's plan
Where things stand
The EU directive (EU) 2025/516 was adopted on 11 March 2025. The Dutch act for the single VAT registration was published in the Official Gazette on 19 October 2026 (Stb. 2026, 327), after the Senate passed it on 6 October 2026. The act takes effect on 1 January 2027. The extended OSS, the transfer scheme and the mandatory reverse charge apply from 1 July 2028. The European Commission set out the technical rules for the OSS and the transfer scheme in Implementing Regulation (EU) 2026/1869.
The other parts are not law yet. The Dutch bill for the platform rules was in public consultation at the end of 2025 and is expected to go to the House of Representatives at the end of 2026. For domestic e-invoicing, the government opted for a mandate on 11 September 2026. The draft goes to public consultation this autumn, and the government wants to submit the bill to the House of Representatives before summer 2027.
One VAT registration: fewer foreign VAT numbers
From 1 July 2028 you can declare more sales to consumers in other EU countries through the OSS of your own country, including supplies with installation and sales from stock in the customer's country. With the new transfer scheme, you report your own stock moved to another EU country, for example to an Amazon warehouse, in one monthly report, without registering in that country. See Amazon Pan-EU and the transfer scheme.
VAT on costs in other countries cannot be deducted through the OSS. For that you still need a refund request or a normal registration.
Mandatory reverse charge between businesses
If you supply a business in another EU country where you are not registered for VAT, and your customer is, the VAT is reverse-charged to the customer in every EU country from 1 July 2028. The Netherlands already did this in most of these cases. What is new is that you report these reverse-charged supplies in your EC Sales List.
Platforms and short-term rentals
Where a platform facilitates short-term accommodation or passenger transport by road, the platform charges the VAT from 1 July 2028, unless the provider gives its VAT number and declares that it will account for the VAT itself. For hosts, that is a real choice. See short-term rentals through a platform.
E-invoices and digital reporting
From 1 July 2030 an invoice for business transactions between EU countries is a structured electronic file, not a PDF, and the data is reported digitally per transaction. The Netherlands plans domestic e-invoicing from 1 July 2030 and digital reporting from 1 July 2031; according to the announcement, businesses using the Dutch small business scheme (KOR), with turnover of up to € 20,000 a year, remain exempt. See ready for e-invoicing.
What it means for you
- Webshop with stock in other EU countries: foreign VAT numbers can often be closed from mid-2028
- Call-off stock: switch to the transfer scheme in time
- Installation or assembly for private customers in other EU countries: through the OSS from 1 July 2028
- Short-term rentals through Airbnb or Booking: choose between the platform rules and accounting for VAT yourself
- Business customers in other EU countries: your invoicing ready for e-invoices before 2030
Frequently asked questions
When does ViDA take effect?
In steps: 1 January 2027, 1 July 2028 and 1 July 2030. In the Netherlands, domestic e-invoicing and digital reporting follow on 1 July 2030 and 1 July 2031, according to the government's plan.
Will I still need foreign VAT numbers after ViDA?
Less often. Sales to consumers and transfers of your own stock can largely go through the OSS from 1 July 2028. To reclaim VAT on costs in another country, you still need a refund request or a registration.
Is a PDF invoice still valid after 2030?
Not for business transactions between EU countries: from 1 July 2030 a structured e-invoice is mandatory. For domestic invoices between businesses in the Netherlands the same date has been announced.
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