ViDA: Implementation ”Single EU VAT Registration” in the Member States

Implementation in the EU Member States

Belgium
- Belgium has become one of the first EU member states to formally begin transposing the ViDA (VAT in the Digital Age) Directive (EU) 2025/516, with its Council of Ministers approving a preliminary draft law on May 22, 2026.
- This initial legislative step focuses on two key articles: Article 2, effective January 1, 2027, which tightens OSS and platform/deemed supplier rules for e-commerce, and Article 4, effective July 1, 2029, which eliminates call-off stock scheme obligations.
- Belgium is positioned as a leading template for ViDA implementation, building on its existing B2B e-invoicing and Peppol infrastructure, suggesting that operating models developed there could be applied across other EU entities as they adopt ViDA.
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