- The Dutch House of Representatives adopted the VAT “single VAT registration” bill implementing the relevant part of the 2025/516 ViDA Directive.
- The bill expands the EU OSS/one-stop-shop VAT regimes, including clarifications and extensions to existing schemes.
- It phases out the current call-off stock arrangement and replaces it with a new intra-EU transfer scheme integrated into the OSS regime.
- The changes aim to reduce VAT registration and filing obligations for businesses selling goods or providing services to private customers in other EU Member States.
- Planned effective date: 1 January 2027.
Source: nlfiscaal.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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