Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA

The Dutch Ministry of Finance has released a detailed roadmap outlining the implementation of the EU’s “VAT in the Digital Age” (ViDA) initiative. The plan, outlined in a parliamentary letter from June 2025, establishes a four-phase approach designed to prepare the Netherlands for the new cross-border B2B e-invoicing and digital reporting obligations that will take effect across the EU on July 1, 2030.

Four Phases of Implementation

• Phase 1 (up to 2028): The initial phase will concentrate on policy research and consultations with stakeholders to define the scope and the preferred technical model for e-invoicing and digital reporting.
• Phase 2 (by the end of 2028): The government intends to establish the legislative framework necessary for compliance.
• Phase 3 (2028–2030): Technical development is scheduled between 2028 and 2030 to enable businesses and solution providers to prepare and adapt their systems.
• Phase 4 (from 1 July 2030): The official entry into force of ViDA obligations for intra-EU B2B transactions.

By dividing the transition into progressive stages, the Netherlands aims to give companies – especially small and medium-sized enterprises (SMEs) – sufficient time to adapt. The approach is also intended to align national implementation with EU standards, facilitating a smooth transition to near real-time VAT reporting.

There’s more you should know about e-invoicing in Netherlands – learn more about the new and upcoming regulations.