- The Netherlands will require electronic invoicing for domestic B2B transactions from 1 July 2030.
- From 1 July 2031, a digital VAT reporting obligation to the tax authorities will apply for domestic transactions; for intra-EU transactions, reporting starts already on 1 July 2030.
- The EU ViDA rules will require cross-border B2B transactions to be reported per transaction using EU-standard e-invoices, replacing periodic aggregated reporting.
- For cross-border supplies/services, invoices must be issued within 10 days after the supply or service, and invoice data must be reported digitally to the tax authorities nearly in real time.
- The Netherlands will apply the new system broadly to domestic transactions, without a special threshold for micro-businesses; KOR taxpayers remain exempt from the domestic e-invoicing duty.
Source: fiscaalvanmorgen.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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