Implementation of VAT Directive in the Digital Age: Progress and Changes for Entrepreneurs

• The ECOFIN Council adopted the VAT in the Digital Age package on November 5, 2024.
• The package includes rules for mandatory electronic invoicing and digital reporting.
• The letter informs the parliament about progress and changes affecting entrepreneurs.
• The package was officially accepted by ECOFIN on March 11, 2025, and published on March 25, 2025.
• The package consists of electronic invoicing and digital reporting, platform economy, and one-stop-shop extensions.
• Electronic invoicing and digital reporting must be implemented by July 1, 2030.
• Platform economy legislation must be implemented by June 30, 2028, with possible extension to January 1, 2030.
• The platform economy includes a new platform fiction for short-term accommodation and road transport services.
• The one-stop-shop legislation is expected to be sent to parliament in the third quarter of 2026.
• The platform economy proposal is planned for public consultation in fall 2025.

Source: rijksoverheid.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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