TITLE: Netherlands Confirms ViDA E-Invoicing Rollout as EU Handling Fee Nears
Deadlines and changes to track
- 18 September 2026: CBP began enforcing importer-of-record accuracy on Form 5106. Incorrect information can result in an IOR number being voided.
- 20 September 2026: The new Union Customs Code entered into force.
- 1 October 2026: UK Vaping Products Duty begins at £2.20 per 10ml. Vaping duty stamp requirements also begin.
- October 2026: Belgium’s BE SAF-T submission channel is expected to open through MyMinfin.
- 28 October 2026: UK Autumn Budget.
- By November 2026: The EU’s €2 Union handling fee per item is expected to apply to qualifying distance-sale imports.
- 30 December 2026: EU Member States must transpose the first phase of ViDA measures.
- 1 January 2027: First-phase ViDA measures apply, including changes affecting OSS and IOSS users.
- 1 April 2027: All UK vaping products outside duty suspension must carry a valid duty stamp.
- April 2027: HMRC VAT Assist pre-submission checks are expected through compatible Making Tax Digital software. VAT late-payment penalty percentage rates are also expected to increase.
- 21 September 2027: The importer-for-distance-sales concept applies generally under the new Union Customs Code.
- 1 July 2028: Core Single VAT Registration reforms begin. The EU Customs Data Hub becomes mandatory for e-commerce consignments.
- 1 July 2030: The Netherlands plans mandatory domestic and intra-EU B2B e-invoicing and digital reporting of intra-EU transactions.
Digital VAT implementation is becoming an operational project, not a future policy issue. This week, the Netherlands confirmed a broad e-invoicing and digital reporting rollout under ViDA. The EU also moved closer to introducing its new handling fee for imported e-commerce goods.
In the UK, businesses are preparing for the Autumn Budget and the launch of Vaping Products Duty. In the USA, CBP has started enforcing importer-of-record data accuracy more aggressively.
The message is clear: your accounting data, invoice data and customs records must be accurate before new systems go live.
1. Netherlands ViDA rollout goes beyond the EU minimum
The Netherlands has confirmed an ambitious approach to ViDA implementation.
In a policy letter published on 11 September 2026, the Dutch State Secretary for Finance confirmed plans for mandatory structured e-invoicing covering:
- Domestic B2B transactions.
- Intra-EU B2B transactions.
- Digital reporting of intra-EU supplies.
- Digital reporting of intra-Community acquisitions.
These measures are planned from 1 July 2030. Digital reporting of domestic B2B transactions is planned to follow from 1 July 2031.
Invoices will generally need to be issued within 10 days of the supply. The retention period will increase to 10 years. The Netherlands also intends to use only the European EN 16931 standard, without introducing an additional Dutch standard.
There will be no separate exemption for small businesses under the current proposal. The infrastructure decision between Peppol and the European Business Wallet remains open.
The practical step is to assess your systems now. Review whether your ERP, accounting software and invoicing tools can create, receive, validate and retain EN 16931 structured invoices. Check your procurement, accounts payable and accounts receivable workflows too.
Do not wait for the final Dutch legislation. A late system change can delay invoices, disrupt VAT records and create reconciliation problems.
2. ViDA transposition creates a near-term data deadline
The European Commission describes ViDA as a progressive reform package covering OSS, IOSS, platform rules, Single VAT Registration and digital reporting. The first phase must be transposed by 30 December 2026, with measures applying from 1 January 2027.
The first phase includes changes involving:
- Expanded OSS arrangements.
- Deemed-supplier rules.
- VAT groups.
- The €10,000 threshold.
- Improvements to OSS and IOSS controls and corrections.
Core Single VAT Registration reforms follow from 1 July 2028. Digital Reporting Requirements for cross-border B2B transactions follow from 1 July 2030.
The EU’s OSS and IOSS schemes have reportedly collected more than €125 billion since July 2021, with more than 193,000 businesses registered. This scale explains why transaction-level data quality is becoming increasingly important.
The revised EN 16931 standard expands the structured VAT information available in invoices. Your ERP mappings, VAT codes and validation rules may need updating. Belgium has already tabled its initial ViDA transposition bill covering OSS, platforms and call-off stock. It has also postponed the temporary own-goods rule for cross-border inventory movements to July 2028.
Treat ViDA as a data-readiness project. Test tax code mapping, rejected invoices, corrected invoices and invoice-to-VAT-return reconciliation before the legal deadlines arrive.
3. E-invoicing is spreading across Europe and beyond
The Netherlands is not an isolated development. Several jurisdictions are moving towards structured e-invoicing and real-time or near-real-time reporting.
Current developments include:
- Slovakia: domestic structured e-invoicing from January 2027 through certified Peppol providers using EN 16931 XML.
- San Marino: domestic B2B e-invoicing from January 2027, with voluntary use during October to December 2026.
- Germany: B2B e-invoicing requirements from 1 January 2027 for issuers with prior-year turnover above €800,000.
- Denmark: implementation activity shifted to March 2027, with a unified Peppol format planned by 2029.
- Norway: a mandatory B2B e-invoicing framework begins in 2027, with full digital accounting planned by 2030.
- Poland: KSeF penalties are being deferred to the end of 2027, alongside further clarification of KSeF IDs in payment references.
- Bulgaria: a proposed 2028 domestic e-invoicing and real-time reporting reform.
- Croatia: testing of its free MIKROeRAČUN tool from October 2026.
- UAE: preparation for structured e-invoices to replace PDF-only processes in 2027.
- Philippines: BIR e-invoicing deadline confirmed as December 2026.
Your implementation plan should cover the whole transaction chain. Map tax codes, validate invoice formats, monitor rejections, manage corrections and reconcile invoices to VAT returns.
4. EU handling fee makes customs data more important
The new Union Customs Code under Regulation (EU) 2026/2108 entered into force on 20 September 2026. It establishes the EU Customs Authority and the EU Customs Data Hub.
A delegated act sets the Union handling fee at €2 per item, expected to apply from November 2026. This is in addition to the temporary €3 customs duty on qualifying low-value consignments, which has applied since 1 July 2026.
Keep these amounts separate in your systems:
- The €2 Union handling fee.
- The €3 customs duty, where applicable.
- Import VAT.
The Customs Data Hub becomes mandatory for e-commerce consignments from 1 July 2028 and extends to other trade by 2
