- Changes to Supplies by Platforms: Effective January 1, 2027, electronic platforms facilitating intra-community supplies will be deemed to purchase and supply goods not only to non-taxable persons but also to taxable persons and non-taxable legal entities whose acquisitions are exempt from VAT.
- Phasing Out of Call-Off Stock Regime: The current VAT rules for call-off stock will gradually be phased out from January 1, 2027, to June 30, 2029, only applying to stock in place before June 30, 2028.
- Modifications to OSS Schemes and VAT Refunds: Starting January 1, 2027, taxable persons registering under the OSS Union Scheme will lose the option to tax distance sales at their business location, will not be able to apply cash accounting, and Member States can require tax representatives for VAT refunds under the 13th Directive. Additionally, certain supplies of energy will be treated as intra-community distance sales, and the Import OSS Scheme will not apply to entities benefiting from tax exemptions.
Source Joseph Sammut
See also
- ViDA – Changes to the EU VAT Directive 2006/112 – Old vs. New articles – VATupdate
- ViDA Directive – Updated Draft Council Directive 2006/112/EC & Updated with ViDA amendements
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