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

The Netherlands has strengthened its anti-money-laundering framework through the Anti-Money Laundering Action Plan, published in June 2019 and later incorporated into the Prevention of Money Laundering Act. Main measure of this reform is the ban on cash payments of EUR 3,000 or more for traders, designed to reduce the risks associated with anonymous cash transactions and close gaps under the previ... Read more

The planned VAT increase from 9% to 21% for accommodation, culture, media, and sports has been partially reversed. From 1 January 2026, the 9% VAT rate will remain for culture, media, and sports, while accommodation will move to the 21% standard rate. This change protects cultural and sports sectors from higher costs, while the accommodation sector is expected to face increased prices. However, in... Read more

The VAT Decree has been updated with new guidance on self-billing, where customers issue invoices instead of suppliers. While common in sectors like waste management and municipalities, the supplier remains fully liable for accuracy and compliance. Main rules require prior agreement, timely objections if invoices are rejected, and full legal compliance. In municipal practice, self-billing affects VAT reporting and must be recorded correctly to avoid costly errors. Joint invoices, such as in vehicle trade-ins, also carry specific VAT obligations, regardless of dealer practices. Organizations must stay current with updates, ensure invoices meet all requirements, and clarify whether they act as VAT-registered businesses or government bodies, as this directly impacts pricing, VAT treatment, and compliance. Read more