- The bill implements the “single VAT registration” component of the EU VAT in the Digital Age Directive (VIDA).
- It expands and clarifies existing one-stop-shop VAT schemes.
- The current call-off stock arrangement will be gradually abolished.
- A new transfer arrangement within the one-stop-shop schemes will replace the old system.
Source: rijksoverheid.nl
Proposal of law: open.overheid.nl
Explanatory Memorandum: open.overheid.nl
Briefing document & Podcast: ViDA’s Single EU VAT Registration – VATupdate
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