The Netherlands has published the Law of 7 October 2026 in the Official Gazette on amendments to the Turnover Tax Act to implement the first phase of the VAT in the Digital Age (ViDA) package as per Council Directive (EU) 2025/516. This includes:
- Expanding the Union One Stop Shop (OSS) scheme to cover additional business-to-consumer (B2C) supplies, including supplies with installation or assembly, specific domestic supplies, and supplies on board ships, aircraft, or trains, as well as supp…