VATLive > Blog > Netherlands > Netherlands risks missing 2021 VAT e-commerce package

Netherlands risks missing 2021 VAT e-commerce package

  • Mar 1, 2020 | Richard Asquith

The Netherlands has warned that it may not be ready for the 1st January 2021 introduction of the EU One-Stop-Ship single VAT return and marketplace VAT obligations reforms.

The two measures, along with the withdrawal of the low-value consignment stock import VAT relief are part of EU-wide reforms to simplify VAT compliance and reduce fraud.

The Dutch tax office has warned that due to IT issues, there is a risk of missing 1 January 2021 implementation date. The Tax and Customs Administration office is investigating, with the European Commission, and will confirm the status by May 2020.

Any one of the 27 EU member states missing the introduction would create serious consequences as they largely affect reporting of cross-border B2C transactions. The result would be conflicting reporting and potentially double taxation of affected e-commerce.


Need help with your Dutch VAT compliance?



Researching Dutch VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Dutch news


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
Inspire Virtual 2021

NOW AVAILABLE TO WATCH ON DEMAND