The Dutch State Secretary's report finally landing is a meaningful step, the Netherlands has been notably quiet on ViDA implementation compared to Belgium, Germany and Poland. The recommendation to cover both domestic and intracommunity B2B is more aggressive than the minimum ViDA requires, but it makes sense, splitting the obligation between domestic and cross border creates double the work for businesses. Q4 2026 draft legislation gives the market a runway, but I would not expect actual mandatory go live before 2029 even on a fast track.