Reduced administrative burdens for VAT taxable persons

20 May 2026

The Dutch government has recently submitted the legislative proposal ‘Act Implementing the VAT in the Digital Age Directive – Single VAT Registration’ to the Dutch House of Representatives. This proposal implements a part of the “ViDA” Directive (VAT in the Digital Age; see: Council members agree on ViDA directive implementation). The proposal aims to reduce administrative burdens for businesses.
In this tax alert we will outline the key elements of the legislative proposal.

More frequent use of the reverse‑charge mechanism

As of 1 July 2028, the reverse‑charge mechanism will also apply from 1 July 2028 to transactions between foreign parties where Dutch VAT is due. Under the current rules, a foreign supplier must still charge Dutch VAT and file a Dutch VAT return. The proposal introduces a reverse charge of VAT in this situation, provided that the customer holds a Dutch VAT registration. A VAT registration of the supplier is then no longer required.

Broader scope of the One Stop Shop (OSS)

The scope of the existing OSS scheme (allowing VAT due in other Member States to be declared via an OSS registration in a single Member State) will be expanded. As of 1 July 2028, VAT due on, for example, domestic supplies in another Member State, supplies with installation or assembly, or supplies made on board of ships, aircrafts, or trains can also be reported in the Member State of OSS-identification. VAT registration in the other Member States is then no longer necessary to pay VAT, but may still be required for VAT refunds.

Centralised reporting for transfers of own goods

The transfer of own goods to other Member States (e.g., the movement of stock) often triggers VAT registration obligations in those Member States. As of 1 July 2028, a new transfer of own goods regime will be introduced, allowing such movements to be reported in a single Member State. Registration obligations in other Member States would no longer be required.

The existing call‑off stock regime will cease to apply. It will remain applicable only for the transfer of own goods taking place up to 30 June 2028.

Extension of the Simplified triangulation scheme

The proposal also provides for a more flexible application of the simplified triangulation scheme. As of 1 July 2028, the application of this scheme to cross‑border chain transactions will no longer require the final customer (party C) to be established in the Netherlands; a single VAT registration will be sufficient. This extension will be a welcome improvement for businesses in practice.

Impacts for businesses

The proposed rules aim to reduce administrative burdens for businesses operating within the EU. Similar ViDA‑legislation will be implemented in all other EU Member States.