- Legislative Adoption: On 6 October 2026, the Dutch Senate passed Bill 36920 without debate (as a “hammer piece” / hamerstuk), officially adopting the Single VAT Registration Implementation Act.
- Implementation of EU ViDA: The act implements the “Single VAT Registration” pillar of the EU VAT in the Digital Age (ViDA) Directive (EU 2025/516), broadening and clarifying the existing One-Stop Shop (OSS) arrangements to reduce cross-border VAT compliance burdens.
- Phasing Out Call-Off Stock: The legislation phases out the current call-off stock simplification regime and replaces it with a new transfer regime that is directly integrated into the expanded OSS system.
Source Taxlive
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