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E-billing compliance Netherlands

Note: For the most current status, consult the European Commission website .

On February 3, 2023, the Ministry of Finance published an information sheet of the Assessment Working Group (BNC) of the European Commission's new proposals (ViDA proposals). In this sheet, a thorough assessment of the VAT regulations for the digital age was carried out.

The Dutch position on the digital reporting obligation and e-invoicing proposal.

According to the assessment sheet, the government favors a digital reporting system for intra-European transactions, provided that such a system structurally eases the administrative burden for entrepreneurs and efficiently contributes to the fight against VAT fraud. Moreover, since more source data will be exchanged and submitted to tax authorities and the Central VIES system at the European level, the Dutch government considers data security a fundamental aspect that must be guaranteed throughout the transaction. In addition, the government supports the proposed framework for optional reporting mechanisms for domestic transactions, as it will allow each member state to choose a system that suits its social and economic objectives.

The paper also emphasized that both entrepreneurs and tax authorities should be given sufficient time to prepare for the new developments and that the workability and use of the B2G standard (EN 16931) in the B2B sector should first be clarified.