Two updates from the Dutch State Secretary for Finance in 2026 show how far VAT compliance depends on the systems of the tax authority.
E-commerce: the fallback stays
In a progress letter on the tax authority, reported on 13 March 2026, the State Secretary said that the emergency track remains the system through which the Netherlands carries out the EU rules on VAT and e-commerce. The planned main track will not be introduced. From July 2028, the e-commerce scheme will be built into the new VAT system.
Refunds: later than planned
On 12 June 2026, it was reported that the State Secretary wants the tax authority to become a frontrunner in digital autonomy. In the modernisation of the VAT system, the tax authority will host and maintain the infrastructure itself, instead of the supplier.
That change has a direct effect. The new system for VAT refunds will not be feasible on 1 July 2026. Businesses can keep filing in the current way until the new system is in place. For the time being, there is no effect on the planned start of the new system for domestic VAT in July 2027.
What to check
- If you use the Dutch VAT refund route, keep your current process and wait for a confirmed date.
- If you file One Stop Shop returns in the Netherlands, keep an eye on the move to the new system in July 2028.
- Plan with a margin. Dates that depend on large IT projects can move, as this one did.
mr. J. el Khalfioui LL.M.