From 1 July 2030, the European ViDA (VAT in the Digital Age) rules will require businesses to digitally report cross-border B2B transactions within the EU on a transaction-by-transaction basis.

This requires the use of electronic invoices that comply with a uniform European standard. Based on the ViDA rules, EU Member States have the option to also introduce eInvoicing and eReporting for domestic transactions.

The current periodic and aggregated reporting will therefore be replaced by invoice-level reporting.

The Dutch Secretary for Finance has recently provided more details for the proposed domestic B2B eInvoicing in the Netherlands. The Netherlands intends to implement mandatory eInvoicing for businesses for both domestic and international transactions as from 1 July 2030. Subsequently, eReporting for domestic transactions will follow from 1 July 2031.

Scope: Domestic and cross-border B2B transactions

EU Member States have the choice to also introduce eInvoicing for domestic transactions. This is what the Netherlands intends to do as from 1 July 2030 and 1 July 2031. Small businesses (KOR in Dutch) with a turnover of maximum €20,000 per calendar year will be exempt from these obligations.

The draft law is being worked on and will most likely be proposed in the summer of 2027. This gives organizations time to prepare their invoicing infrastructure and processes before the implementation deadline.

Security of commercially sensitive data

The government considers it essential that the receipt and processing of commercially sensitive data take place in a secure and responsible manner and that this can be guaranteed. It will be a strict requirement for the implementation of the proposal.

Not just anyone can access the data submitted by a business owner. Systems involving authorization and role-based access are used, meaning Tax and Customs Administration employees have access only to the data necessary to perform their duties (the "need-to-know" principle). Furthermore, access to and use of data are logged, recording who accessed or processed the data, when, and for what purpose. The government also wants to apply a limited retention period of ten years.

Would you like to discuss how these new e-invoicing and e-reporting requirements will affect your organization's VAT compliance and invoicing processes? Our VAT specialists are available for an initial, no-obligation meeting, during which they can also show you our NORA solution.

Arrange a quick call with one of our specialists.

16 Sep 2026 at 9:55 am

3 min