Netherlands indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Netherlands, newest first. Each one carries its official source and the date it takes effect.
- 1 Jan 2027 Netherlands publishes its ViDA single VAT registration law (Stb. 2026, 327), in force from 1 January 2027
- 1 Jan 2027 Dutch Parliament adopts the ViDA single VAT registration bill 36 920: Eerste Kamer disposed of it on 6 October 2026
- 1 Jan 2027 Dutch bill 36 920 on single VAT registration passes the Tweede Kamer and goes to the Eerste Kamer
- 1 Jan 2028 Dutch 2027 Tax Plan proposes ending the reduced VAT rate for flowers and hot-air balloon rides — not yet law
- 1 Jul 2030 Dutch cabinet decides on mandatory B2B e-invoicing from 1 July 2030 and reporting from 1 July 2031
The record 10 changes
- Date TBC Netherlands drops the plan to end the 9% VAT rate for flowers and plants from the Belastingplan 2027; balloon rides still face 21%
- 1 Jan 2027 Netherlands publishes its ViDA single VAT registration law (Stb. 2026, 327), in force from 1 January 2027
- 1 Jan 2027 Dutch Parliament adopts the ViDA single VAT registration bill 36 920: Eerste Kamer disposed of it on 6 October 2026
- 1 Jan 2027 Dutch bill 36 920 on single VAT registration passes the Tweede Kamer and goes to the Eerste Kamer
- 1 Jan 2028 Dutch 2027 Tax Plan proposes ending the reduced VAT rate for flowers and hot-air balloon rides — not yet law
- 1 Jul 2030 Dutch cabinet decides on mandatory B2B e-invoicing from 1 July 2030 and reporting from 1 July 2031
- 1 Jan 2026 Netherlands keeps 9% VAT on culture, media, sport and books, cancelling the 2026 increase (Stb. 2025, 339)
- 1 Jan 2025 Netherlands opens its small-business VAT exemption (KOR) to EU businesses from 1 January 2025
- 1 Jan 2026 Netherlands raises VAT on accommodation (logies) from 9% to 21% from 1 January 2026
- 1 Jan 2026 Netherlands enacts a move of culture, sport, media, books and accommodation from 9% to 21% VAT from 2026 (Belastingplan 2025)
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