Dutch Parliament adopts the ViDA single VAT registration bill 36 920: Eerste Kamer disposed of it on 6 October 2026

What changed in detail

Both chambers of the Dutch Parliament have now dealt with bill 36 920, the Wet implementatie Richtlijn btw in het digitale tijdperk - enkele btw-registratie. The Eerste Kamer disposed of it as a hamerstuk (a formality item adopted without debate) on 6 October 2026, after the Tweede Kamer did the same on 17 September 2026. This moves the position recorded in nl-vida-bill-36920-tweede-kamer-passed, where only the lower house had acted.

The bill implements the single VAT registration part of Directive (EU) 2025/516 (ViDA), extending the existing one-stop-shop schemes and gradually abolishing the call-off stock arrangement and replacing it with a new transfer-of-goods scheme.

Entry into force is 1 January 2027. If the law is published in the Staatsblad later, it enters into force the day after publication, with retroactive effect to 1 January 2027. No Staatsblad publication had been found by 12 October 2026, so the law is adopted but not yet promulgated.

What it means

With both chambers done, the remaining step is publication, so 1 January 2027 is now the working date. The retroactive clause means a late publication does not move the date for businesses.

Companies using the Union OSS or holding call-off stock should treat the changes as in force from 1 January 2027 and prepare transfer-of-goods and OSS reporting adjustments. Confirm the final text once it appears in the Staatsblad.