The Dutch Ministry of Finance presented a non-binding report on ViDA-based e-invoicing and digital reporting. It supports a decentralized Peppol model with near real-time reporting for intra-EU and possibly domestic B2B transactions. Domestic e-invoicing could start around early 2030, with EU ViDA compliance from July 1, 2030. Under ViDA, EU Member States must introduce mandatory e-invoicing and n... Read more

From Q2 2026, non-EU entrepreneurs must submit Dutch VAT refund claims digitally through Mijn Belastingdienst Zakelijk, as paper applications will no longer be accepted. Businesses should arrange eHerkenning access early to meet the 30 June deadline, while the main refund conditions and supporting document requirements remain unchanged. The Dutch VAT refund process for non-EU entrepreneurs will be... Read more

From 1 January 2026, the Netherlands mandates a fully digital VAT refund system for non-EU customers, replacing paper invoices and customs stamps. This is according to the regulation issued by the Ministry of Finance on March 14, 2025, amending the Turnover Tax Implementing Decree. Retailers must register transactions digitally, while customers submit refund requests via the NL Customs VAT app, wi... Read more

The Netherlands is assessing implementation of the EU ViDA reforms, moving from limited B2G e-invoicing toward structured e-invoicing and digital reporting. Two options are considered: cross-border only or a broader model with mandatory domestic B2B e-invoicing. With legislation expected by 2028 and rollout around 2030, businesses should prepare for new reporting obligations EU Framework and Curre... Read more

From April 1, 2026, the Netherlands will require non-EU businesses to file VAT refund claims exclusively through an online portal, replacing paper submissions. Access requires DigiD or eHerkenning, which may be challenging for nonresident businesses and increase reliance on local agents. The change supports digitalization but adds administrative complexity for foreign taxpayers. Access to the port... Read more

The Netherlands is expected to introduce a mandatory domestic B2B e-invoicing regime in July 2030, aligned with the EU’s VAT in the Digital Age (ViDA) reforms. While domestic e-reporting is not initially planned, ViDA cross-border e-invoicing and Digital Reporting Requirements (DDR) will apply from the same date. The model will likely follow EN 16931 structured formats using a Peppol-based 4-corne... Read more