Dutch House of Representatives approves bill implementing first phase of ViDA package
The Dutch House of Representatives approved a bill for the first phase of the EU VAT in the Digital Age package. It expands One Stop Shop schemes and changes cross-border VAT rules, starting 1 January 2027.
The Netherlands House of Representatives has approved a bill implementing the first phase of the EU VAT in the Digital Age (ViDA) package. The bill expands One Stop Shop schemes, introduces a new regime for transfers of own goods, and phases out call-off stock arrangements. The first changes take effect from 1 January 2027.
The Netherlands House of Representatives approved legislation implementing the first phase of the VAT in the Digital Age (ViDA) package on 17 September 2026. The plenary report shows the House adopted bill 36920 without debate and without a vote. The bill implements Council Directive (EU) 2025/516. It aims to reduce the need for businesses to register for VAT in several EU Member States.
One Stop Shop expansion
The law expands the Union One Stop Shop (OSS) to cover additional business-to-consumer supplies. These include installation and assembly services, certain domestic sales, supplies made on passenger transport, and gas, electricity, heating, and cooling supplied through distribution networks.
The Non-Union OSS will also be extended to cover all B2C services supplied in the EU by businesses established outside the EU. The changes remove the previous requirement that non-taxable customers be EU residents or established in the EU.
New rules for own goods and cross-border transfers
A new OSS scheme will allow businesses to centrally report cross-border transfers of their own goods between EU Member States. This reduces the need for local VAT registrations when businesses move inventory across borders.
The existing call-off stock simplification will be phased out and replaced by the OSS transfer-of-own-goods scheme. No new call-off stock arrangements may begin after 30 June 2028, with the existing regime fully repealed from 1 July 2029.
Additional compliance changes
A mandatory cross-border reverse charge will apply to certain B2B supplies. It applies where the supplier is neither established nor VAT-registered in the Member State of taxation. The customer must be VAT-identified there.
The rules for calculating the EUR 10,000 threshold for intra-Community distance sales will be clarified. Only distance sales dispatched directly from the supplier’s Member State of establishment will count towards the threshold. Goods dispatched from warehouses in other Member States are excluded.
The legislation clarifies deemed supplier rules for digital platforms facilitating intra-EU distance sales by non-EU sellers. In specified transactions, platforms will be treated as having received and supplied the goods themselves.
Some non-resident businesses use OSS schemes and are not VAT-registered in the Netherlands. They will generally recover Dutch input VAT through VAT refund procedures, not through domestic VAT returns.
Implementation timeline
- 1 January 2027: Initial transposition measures and changes to the Non-Union OSS enter into force
- 1 July 2028: Main OSS expansions and the OSS transfer-of-own-goods scheme take effect; no new call-off stock arrangements may begin
- 1 July 2029: The existing call-off stock simplification regime is fully repealed
The approval in the Netherlands follows the broader EU rollout of ViDA. The package aims to harmonise cross-border e-commerce rules and streamline VAT compliance across Member States.