- The Netherlands plans mandatory e-invoicing and phased digital reporting for B2B transactions starting July 1, 2030, aligned with EU ViDA requirements for intra-EU B2B transactions.
- The Dutch rules would go beyond ViDA by also making e-invoicing mandatory for domestic B2B transactions from July 1, 2030.
- From July 1, 2030, suppliers and customers would have transaction-level digital reporting duties for intra-EU B2B transactions, with data submitted almost immediately after invoice issuance; this would replace certain periodic/aggregated cross-border VAT reporting.
- From July 1, 2031, suppliers would have to digitally report domestic B2B invoice data to the Dutch Tax Administration.
- The system is expected to use the EU e-invoicing standard EN16931, with broad scope and limited exceptions; KOR businesses (turnover up to €20,000) would be outside the domestic e-invoicing requirement.
Source: kpmg.com
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.
Latest Posts in "Netherlands"
- Residential use prevents VAT-taxed rental of office
- Netherlands: Privacy Justifies Secrecy of Third-Party Data in VAT Refund Case
- Netherlands Court Upholds Zero-Rated VAT on Delayed Horse Export
- Netherlands: VAT Directive Implementation Law on Digital Age and One-Stop Shop Expansion
- Netherlands Implements ViDA VAT Single Registration Rules
