The Dutch Ministry of Finance has unveiled a structured four-phase plan to implement the EU’s ViDA package, including the upcoming cross-border B2B e-invoicing and digital reporting requirements. In a parliamentary letter dated in June 2025, the ministry confirmed that the strategy will guide the country’s transition through policy research, legislation, technical development, and full rollout, ensuring readiness for the EU’s 1 July 2030 deadline.
The first phase, running until 2028, will focus on policy research and stakeholder consultation to determine the scope and technical model for e-invoicing and reporting. The second phase, to be completed by 2028, will deliver the legislative framework. Technical development will take place between 2028 and 2030, allowing businesses and solution providers to prepare their systems. The final stage begins on 1 July 2030, when the ViDA requirements for intra-EU transactions will apply in full. By spreading the transition over several years, the Netherlands aims to give companies—especially SMEs— sufficient time to adapt, while aligning its national framework with EU standards and fostering a smooth shift toward real-time VAT reporting.
