From Bricks to Bytes: ViDA and the future of VAT in the Dutch real estate sector

What set the event apart was its multidisciplinary approach to VAT and data: by combining tax, technology and reporting expertise in one room, we were able to showcase our innovative approach and thought leadership on the questions that will define real estate VAT in the years ahead. 

The session brought together Redmar Wolf (Partner, Indirect Tax and Real Estate Transfer Tax; Professor at the University of Groningen and Deputy Justice at the Arnhem-Leeuwarden Court of Appeal), Pim Ploos van Amstel (Senior Manager, Digital Transformation & IT Consulting) and Jurre Werther (VAT Manager, Global Compliance & Reporting), who shared their expertise on what these developments mean in practice and how organizations can prepare. 

ViDA marks a fundamental shift in how VAT is reported, documented and managed across Europe, moving organizations from periodic returns towards near real-time, transaction-level reporting. The mechanics of the package are set out in detail here ViDA: e-invoicing regulations hub - Forvis Mazars. Here we focus on what it means specifically for real estate, and on the in-house data and technology capabilities we demonstrated in Rotterdam. 

Data quality as the critical factor of success 

For real estate, the real challenge is not e-invoicing itself but the data behind it. Transactions often involve multiple parties, jurisdictions and VAT treatments, and the relevant information sits in separate, independent systems operated by different people. Tax is typically brought in at the end of the process, to verify, correct errors and reconstruct decisions that were taken much earlier. 

Important is that key tax decisions are often not captured explicitly in ERP systems. As a result, the information needed to apply real estate specific rules, such as pro rata input VAT recovery and revision calculations, can therefore be hard to retrieve. Too often, these calculations live on Excel-islands, with the knowledge concentrated in the minds of one or two individuals. In a near real-time environment, where invoices are validated almost on issuance and there is little room to correct afterwards, that approach becomes a genuine risk. 

Bringing data and tax together: Forvis Mazars multidisciplinary approach 

This is precisely where our combined VAT and data expertise comes in. During the event we demonstrated a platform built using Microsoft applications that most companies already have access to, used to connect the different systems and people involved and to document, explicitly, the tax information and positions that ERP systems leave out. It is a practical way to embed VAT considerations earlier in the process: decisions taken upfront, recorded once, and consistently reflected in the underlying systems. 

We were equally clear that technology alone is not a one-size-fits-all solution. A thorough review of existing workflows, together with deliberate choices on how to implement e-invoicing and digital reporting, whether through external platforms or directly within the ERP, determines whether data, processes and governance genuinely come together. Without that alignment, a new tool will not resolve the underlying challenges. 

Key takeaways 

Based on the input from presenters and the animated discussion with the participants, ViDA is not merely a future compliance matter. The key points for real estate businesses to consider are: 

• The sector does not yet fully understand the impact. With 1 July 2030 still some years away and the Dutch implementation uncertain, many companies are waiting for clarity, but waiting imposes a risk. Now is the time to contact your ERP provider to see if ViDA is on their radar and to get a clear picture of the capabilities of your current ERP-system;  
• ViDA already affects decisions today. The new short-stay lease definition, that may be capped at a maximum of 30 nights, can influence the intended VAT treatment of lease in the future. This will impact the financial projections of projects still in the design or budgeting phase, specifically for the hospitality sector; 
• The transformation should not be underestimated either. Reviewing VAT codes, improving master data, aligning decision making process and strengthening internal controls takes significant time.  Especially for complex, cross-border real estate structures; and  
• Other EU countries are already applying ViDA. Real estate companies with international activities may therefore face e-invoicing obligations well before the Dutch rules take effect.  

From compliance burden to strategic opportunity 

Finally, ViDA is more than a compliance exercise. Organizations that embed e-invoicing into their processes and systems early can use it as a catalyst for: broader transformation, improvement of data quality, strengthening of control over VAT positions and enhancement of operational efficiency. With the right combination of tax and data expertise, a regulatory obligation becomes a genuine strategic advantage. 

Interested in attending future real estate events? Please let us know by emailing vastgoedevent.nl@forvismazars.com. We would be delighted to add you to our mailing list for future events and knowledge-sharing sessions.