Briefing document & Podcast: ViDA’s Single EU VAT Registration – VATupdate
Implementation in the EU Member States
- Czech Republic
- Italy
- Lithuania
- Malta
- Netherlands
- Poland
- Poland has published a draft act to implement the EU’s ViDA package, with most changes effective from January 1, 2027, focusing on refining e-commerce OSS rules and expanding its scope.
- Key proposed changes include clarifying and extending the “deemed supplier” regime, revising the €10,000 threshold calculation for intra-Community distance sales, and making EU OSS registration an automatic election for consumption-country taxation.
- The draft act also aims to abolish the website requirement for non-EU OSS/IOSS registration, extend EU OSS to B2C energy supplies, exclude small exempt taxpayers from IOSS, and repeal the call-off stock regime in stages.
- Spain
Latest Posts in "European Union"
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Digital Reporting Requirements
- VAT and Transfer Pricing: Lessons for Multinationals (ECJ Cases: Weatherford, Arcomet, Högkullen, Stellantis)
- Transfer Pricing, VAT and Transactions Between Related Entities: Key Principles from CJEU Case Law (Stellantis Portugal, C‑603/24)
- EU ViDA Implementation Strategy: Six Implementing Acts Shaping DRR, VIES and OSS Roll-Out (2027–2030)
- Comments on ECJ C-603/24 (Stellantis Portugal) – Transfer pricing and VAT: Court confirms in Stellantis that not every true-up constitutes a service
