ViDA’s Single VAT Registration: Simplifying EU Business Compliance with New Rules by 2028

• ViDA aims to limit VAT registrations to a business’s Member State of establishment in the EU.
• New rules start on 1 July 2028, but some businesses may still need multiple registrations.
• Single VAT registration includes three components:
• Extension of the One Stop Shop (OSS) regime.
• Extension of the mandatory reverse charge rule.
• Introduction of a special scheme for the transfer of own goods.
• OSS allows a single VAT return and payment for all EU Member States.
• OSS will cover more types of supplies, effective from 1 January 2027 for some.
• Reverse charge rule applies to B2B supplies where the supplier is not established in the Member State.
• Special scheme for transfer of own goods reduces the need for multiple VAT registrations.
• Transfers under the scheme require monthly VAT returns and are exempt from VAT in the arrival Member State.
• Call-of-stock arrangement will be abolished by 30 June 2028.

Source: bdo.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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