On October 3, 2025 The Dutch Government opened a public consultation on the proposal for a Bill implementing the deemed supplier measures of the VAT in the Digital Age (ViDA) package. The bill implements Paragraphs 1, 2, 3, 4, 6, 10, and 14 of Article 3 of the ViDA Directive (Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age). The Consultation period runs from October 3, 2025 up to and including November 3, 2025.
Under the proposal digital platforms that facilitate the short-term rental of accommodations and/or passenger transport will become liable for Dutch VAT on the services offered through their platform as of July 1, 2028. As a result, these platforms will be required to remit VAT to the Dutch tax authorities and to maintain proper administrative records.
According to the Dutch Government the aim of the measures is to address the distortion of competition that currently arises between small providers who do not charge VAT and larger providers who do.
The measure is part of a European package that is modernising the VAT system (the so-called ViDA package). This package will also be implemented in the Netherlands. This is necessary because new markets and business models have emerged as a result of digitalisation. The new European rules will apply to platforms that facilitate short-term accommodation rentals and/or road passenger transport.
At the moment individuals and small entrepreneurs who offer their services through these platforms do not always charge VAT, which allows them to offer their services at lower prices. This includes, for example, private individuals who occasionally offer a service and do not realize that they have VAT obligations, or small entrepreneurs who are exempt from VAT under the small business scheme (kleineondernemersregeling (KOR), which applies to entrepreneurs with an annual revenue that doesn’t exceed 20,000 EUR). Partly due to the large reach of the platforms, this results in a competitive advantage over larger providers that do charge VAT. According tho the Dutch Government in the Netherlands this mainly occurs in the area of short-term accommodation rentals.
With the introduction of the new rules, starting from July 1, 2028, these platforms will be required to pay the VAT over the services that are offered through them, unless the provider using the platform remits the VAT himself. This addresses the distortion of competition between small and large providers of similar services.
Exception for road passenger transport
According to the Dutch Government platforms for road passenger transport do not cause a distortion of competition in the Netherlands. The reason here for is that most providers using these platforms are already entrepreneurs and therefore already remit VAT. As a result, these platforms will, in principle, only have an administrative obligation. This means that the platform must demonstrate that the provider is an entrepreneur who already remits VAT or that the provider is an entrepreneur covered by the small business scheme (KOR) which is therefore not required to charge and remit VAT. If the platform cannot demonstrate that the provider is an entrepreneur to which the small business scheme applies, the platform will still be liable for VAT on the services offered by that provider.
More information on the consultation as well as links to the relevant documents regarding which the Dutch Government requests input can be found here on the official consultation website of the Dutch Government. Unfortunately the relevant documents are only available in the Dutch language.
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