Netherlands publishes its ViDA single VAT registration law (Stb. 2026, 327), in force from 1 January 2027

What changed in detail

The Wet van 7 oktober 2026 amending the Wet op de omzetbelasting 1968 (Wet implementatie Richtlijn btw in het digitale tijdperk – enkele btw-registratie, bill 36 920) was published in the Staatsblad on 19 October 2026 as Stb. 2026, 327. It enters into force on 1 January 2027.

From 1 January 2027 to 30 June 2028, supplies of gas through a natural gas system, of electricity, and of heating or cooling through networks, made to non-business or non-taxable customers by a business not established in the Member State where the supply is taxed, are treated as intra-Community distance sales of goods.

From 1 July 2028 a new article 12(4) of the Wet OB 1968 shifts the VAT to the customer where the supplier does not live in, is not established in and has no fixed establishment in the Netherlands, has no Dutch VAT identification number, and the customer has a Dutch VAT number.

From 1 July 2029 the call-off stock rules, including article 3b, lapse.

What it means

This is now law, so the dates are fixed. Energy suppliers selling cross-border to Dutch consumers can use the OSS from 1 January 2027. The bigger change is the 1 July 2028 domestic reverse charge for foreign suppliers without a Dutch VAT number, which may remove the need to register in the Netherlands for supplies to Dutch-registered customers, so invoicing and VAT determination logic need a dated rule for it. Call-off stock arrangements should be wound down or restructured before 1 July 2029.