Electronic invoicing guide
Netherlands

The Netherlands put in place a new tax portal named Mijn Belastingdienst Zakelijk portal. Taxpayers are now required to file Value Added Tax (VAT) returns using compatible software, through a tax services provider, or through the new portal. VAT-registered taxpayers must authenticate their identity using the eHerkenning system. However, some traders are exempt from this identity requirement and may continue to use DigiD. The Mijn Belastingdienst Zakelijk portal allows to submit VAT declaration, view current year VAT return, correct a VAT return, file an objection, etc. 

In February 2023, the Dutch Ministry of Finance published a sheet of the working group Assessment (BNC) of the new EU Commission Proposals (VAT in the Digital Age proposal), where a detailed assessment of the proposed VAT regulations was conducted. The government endorses a digital reporting system for intra-community transactions, provided that it eases the administrative burden for entrepreneurs and effectively combats VAT fraud. Moreover, the government favours the suggested framework for voluntary reporting methods for domestic transactions because it enables each Member State to adopt a system that aligns with their objectives.