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

Last update: June 29, 2026

Briefing document & Podcast: ViDA’s Single EU VAT Registration – VATupdate

Status on the implementation of ViDA: Single EU VAT registration

Implementation in the EU Member States

ViDA – Single EU VAT Registration

Implementation Status Across All 27 EU Member States

As of June 15, 2026

Background: ViDA Single VAT Registration (Pillar 3)

The Single VAT Registration (SVR) is the third pillar of the EU’s VAT in the Digital Age (ViDA) package, adopted by the Council of the EU on 11 March 2025 via Council Directive (EU) 2025/516 and published in the Official Journal on 25 March 2025. The SVR aims to substantially reduce the need for multiple VAT registrations across EU Member States by extending the One Stop Shop (OSS), broadening the mandatory reverse charge mechanism, and introducing a new special scheme for the transfer of own goods (TOOG). All 27 Member States must transpose the ViDA Directive into national law by 31 December 2027.

Three Components of the Single VAT Registration

Extension of the OSS: Businesses file a single VAT return and make a single VAT payment for VAT due in all EU Member States. OSS extended to cover domestic supplies, installation/assembly, on-board supplies, energy (from Jan 2027), and TOOG.
Mandatory Reverse Charge: Extended to all B2B supplies where the supplier is not established and VAT-registered in the Member State where VAT is due and the recipient is identified for VAT.
Transfer of Own Goods (TOOG): New special scheme allowing monthly reporting of cross-border movements of own goods via OSS, eliminating the need for local VAT registration in the destination Member State.

Key SVR Implementation Dates

1 January 2027: OSS minor modifications – energy supplies via OSS; legislative clarifications for OSS/IOSS users.
1 July 2028: Main SVR reforms – extended OSS scope; mandatory reverse charge for non-established suppliers; TOOG scheme; call-off stock regime repealed.
1 July 2029: Call-off stock transitional period ends (some Member States).
31 December 2027: Transposition deadline – all Member States must have transposed ViDA into national law.

EU Legal Acts

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Member State Implementation Status

🇦🇹 Austria

No specific national SVR transposition bill has been published as of June 2026. Austria is bound by the ViDA Directive transposition deadline of 31 December 2027.
Austria already operates a well-established OSS scheme and has experience with the existing reverse charge mechanism. The extension of OSS and mandatory reverse charge under ViDA will build on this infrastructure.
Austria has not yet published draft legislation but is expected to address SVR transposition as part of a broader VAT amendment package in line with EU timelines.

Links: Council Directive (EU) 2025/516

🇧🇪 Belgium

Belgium is one of the first EU Member States to formally begin ViDA transposition. The Council of Ministers approved a preliminary draft law on 22 May 2026, covering Article 2 (OSS/platform rules, effective 1 January 2027) and Article 4 (repeal of call-off stock obligations, effective 1 July 2029).
The draft law has been referred to the Council of State for opinion. Belgium builds on its existing B2B e-invoicing mandate and Peppol infrastructure, positioning it as a leading template for ViDA implementation across the EU.
Belgium’s phased approach addresses Pillar 2 (Platform Economy) and Pillar 3 (SVR) first, with separate legislation expected for DRR ahead of the 2030 deadline.

Links: Belgian Council of Ministers – Draft Law (22 May 2026) | VATupdate: Belgium Pioneers ViDA Transposition | Sovos: Belgium Advances ViDA VAT Changes

🇧🇬 Bulgaria

No specific national SVR transposition bill has been published as of June 2026. Bulgaria must transpose the ViDA Directive by 31 December 2027.
Bulgaria has an existing domestic e-invoicing framework and participates in the EU OSS scheme. SVR transposition will require amendments to the Bulgarian VAT Act (ZDDS).
Bulgaria is among the 12 EU countries that have requested technical support under the EU’s Technical Support Instrument (TSI) to assist with ViDA implementation.

Links: Council Directive (EU) 2025/516

🇭🇷 Croatia

No specific national SVR transposition bill has been published as of June 2026. Croatia is bound by the 31 December 2027 transposition deadline.
Croatia already has a domestic fiscalization (fiskalizacija) system in place. SVR transposition will require amendments to the Croatian VAT Act to extend OSS, introduce TOOG, and broaden mandatory reverse charge.
Croatia is expected to integrate SVR changes into a broader ViDA transposition package. No draft legislation has been circulated publicly yet.

Links: Council Directive (EU) 2025/516

🇨🇾 Cyprus

No specific national SVR transposition bill has been published as of June 2026. Cyprus must transpose the ViDA Directive by 31 December 2027.
Cyprus participates in the existing EU OSS/IOSS schemes. SVR transposition will require amendments to the Cyprus VAT Law (N.95(I)/2000) to implement extended OSS, mandatory reverse charge, and TOOG.
As a smaller Member State, Cyprus may benefit from the Technical Support Instrument to align its systems with ViDA requirements.

Links: Council Directive (EU) 2025/516

🇨🇿 Czech Republic

The Czech Ministry of Finance submitted Bill No. 318/26 for interministerial consultation to transpose ViDA rules. OSS-related changes apply from 1 January 2027; call-off stock regime repeal planned for 1 July 2028 with transitional use until 30 June 2029.
Key proposed changes: expansion of deemed supplier regime, clarification of OSS place-of-supply rules, cross-border energy supplies via OSS, harmonisation of date-of-supply for OSS, and new regime for movement of own goods.
The Czech Republic is not currently planning mandatory domestic e-invoicing. ViDA transposition focuses on SVR and platform economy measures, with DRR following for cross-border obligations from 2030.

Links: VATupdate: Czech Republic ViDA Transposition | Global VAT Compliance: Czech ViDA Bill

🇩🇰 Denmark

No specific national SVR transposition bill has been published as of June 2026. Denmark must transpose the ViDA Directive by 31 December 2027.
Denmark has a well-established digital tax administration (Skattestyrelsen) and supports OSS/IOSS. SVR extension and mandatory reverse charge will require amendments to the Danish VAT Act (momsloven).
Denmark is expected to introduce ViDA transposition legislation as part of its regular tax law amendment cycle, likely in late 2026 or early 2027.

Links: Council Directive (EU) 2025/516

🇪🇪 Estonia

No specific national SVR transposition bill has been published as of June 2026. Estonia must transpose the ViDA Directive by 31 December 2027.
Estonia was the last Member State to agree to the ViDA package (November 2024), having raised concerns about the deemed supplier regime. The SVR pillar was less contentious.
Estonia’s advanced digital infrastructure (e-Residency, X-Road) positions it well for ViDA implementation, though specific legislative steps for SVR have not yet been announced.

Links: Council Directive (EU) 2025/516

🇫🇮 Finland

No specific national SVR transposition bill has been published as of June 2026. Finland must transpose the ViDA Directive by 31 December 2027.
Finland has robust digital tax reporting infrastructure (Vero) and supports OSS/IOSS. SVR transposition will require amendments to the Finnish VAT Act (arvonlisäverolaki).
Finland is expected to address SVR transposition alongside other ViDA measures. No public consultation or draft legislation has been announced yet.

Links: Council Directive (EU) 2025/516

🇫🇷 France

France has not yet published a specific SVR transposition bill but is focused on its domestic e-invoicing reform (Factur-X/PPF), with mandatory e-invoice reception from 1 September 2026. ViDA SVR transposition must be completed by 31 December 2027.
France’s Factur-X infrastructure is confirmed as fully compatible with ViDA (per TAXUD guidance). The domestic reform and ViDA operate in parallel: national mandate covers domestic transactions, ViDA adds the cross-border layer.
SVR measures (OSS extension, mandatory reverse charge, TOOG) will require amendments to the Code général des impôts (CGI). A dedicated transposition law is expected in 2027.

Links: Council Directive (EU) 2025/516 | Hayot Expertise: ViDA Directive 2026 (France)

🇩🇪 Germany

Germany has not yet published a specific SVR transposition bill as of June 2026. Germany is focused on its domestic e-invoicing mandate (XRechnung), with mandatory e-invoice reception in effect and phased sending obligations from 2027.
Germany’s XRechnung/ZUGFeRD infrastructure is confirmed as ViDA-compatible (per TAXUD guidance). SVR transposition will require amendments to the Umsatzsteuergesetz (UStG) for extended OSS, mandatory reverse charge, and TOOG.
Germany is expected to introduce SVR transposition via the annual Jahressteuergesetz in late 2026 or 2027.

Links: Council Directive (EU) 2025/516 | ClearTax: ViDA 2030 in Germany

🇬🇷 Greece

No specific national SVR transposition bill has been published as of June 2026. Greece must transpose the ViDA Directive by 31 December 2027.
Greece operates myDATA, a domestic real-time digital reporting system. While myDATA focuses on domestic transactions, SVR transposition (OSS extension, reverse charge, TOOG) is a separate legislative exercise.
SVR transposition will require amendments to the Greek VAT Code (Law 2859/2000). No draft legislation has been publicly circulated yet.

Links: Council Directive (EU) 2025/516

🇭🇺 Hungary

No specific national SVR transposition bill has been published as of June 2026. Hungary must transpose the ViDA Directive by 31 December 2027.
Hungary operates the RTIR (Real-Time Invoice Reporting) system for domestic transactions. SVR transposition will require amendments to the Hungarian VAT Act (2007. évi CXXVII. törvény).
Hungary held the EU Council Presidency during the final ViDA negotiations (H2 2024) and played a key role in brokering the agreement. Transposition is expected in due course.

Links: Council Directive (EU) 2025/516

🇮🇪 Ireland

No specific national SVR transposition bill has been published as of June 2026. Ireland must transpose the ViDA Directive by 31 December 2027.
Ireland participates in OSS/IOSS and has a well-functioning VAT system (Revenue). SVR transposition will require amendments to the Value-Added Tax Consolidation Act 2010 (VATCA 2010).
Ireland does not currently have a domestic e-invoicing mandate, so ViDA SVR measures are the primary near-term focus. Legislation expected in 2027.

Links: Council Directive (EU) 2025/516

🇮🇹 Italy

The Italian Ministry of Economy and Finance (MEF) opened a public consultation on 22 June 2026 on a draft legislative decree transposing the ViDA Directive (EU) 2025/516 into Italian law. [vatupdate.com]
The draft mainly addresses the 1 January 2027 rules — OSS, IOSS and the first phase of Single VAT Registration, including refinements to thresholds and OSS scope. [vatupdate.com]
Stakeholders (trade associations, businesses, professionals, academia and citizens) are invited to submit comments by 6 July 2026, after which the decree will be finalised. [vatupdate.com]

External links:

- VATupdate – Italy Implements VIDA Directive on Digital VAT Reform [vatupdate.com]

🇱🇻 Latvia

No specific national SVR transposition bill has been published as of June 2026. Latvia must transpose the ViDA Directive by 31 December 2027.
Latvia participates in OSS/IOSS and administers VAT through the State Revenue Service (VID). SVR transposition will require amendments to the Latvian VAT Law.
Latvia is expected to address SVR transposition as part of a broader ViDA package. No public consultation or draft legislation has been announced yet.

Links: Council Directive (EU) 2025/516

🇱🇹 Lithuania

Lithuania is listed on VATupdate’s tracker as a country that has begun addressing ViDA implementation, though specific details of its SVR transposition bill are not yet publicly available.
Lithuania has existing e-invoicing infrastructure (i.SAF reporting) and participates in OSS/IOSS. SVR transposition will require amendments to the Lithuanian VAT Law (PVM įstatymas).
Lithuania must transpose the ViDA Directive by 31 December 2027. Legislative developments are expected in H2 2026.

Links: VATupdate: ViDA Implementation in EU MS | Council Directive (EU) 2025/516

🇱🇺 Luxembourg

No specific national SVR transposition bill has been published as of June 2026. Luxembourg must transpose the ViDA Directive by 31 December 2027.
Luxembourg does not currently have a domestic e-invoicing mandate. SVR transposition will require amendments to the Luxembourg VAT Law (loi modifiée du 12 février 1979).
Luxembourg is expected to introduce transposition legislation in 2027, potentially as part of a broader VAT reform package.

Links: Council Directive (EU) 2025/516

🇲🇹 Malta

Malta is listed on VATupdate’s tracker as a country addressing ViDA implementation. PwC Malta has published a comprehensive overview of ViDA implications, though specific national legislation has not yet been published.
Malta participates in OSS/IOSS and will need to amend the Maltese VAT Act (Chapter 406) to implement SVR components: extended OSS, mandatory reverse charge, and TOOG.
Malta must transpose the ViDA Directive by 31 December 2027. As a smaller Member State, Malta may benefit from the EU Technical Support Instrument.

Links: PwC Malta: ViDA Adoption at a Glance | VATupdate: ViDA Implementation in EU MS

🇳🇱 Netherlands

The Netherlands is among the most advanced in SVR transposition. The State Secretary for Finance submitted a legislative proposal to the House of Representatives at end of March 2026, with changes effective 1 January 2027 and 1 July 2028.
Key features: mandatory reverse charge as a separate scheme alongside existing rules (dual structure), OSS extension to domestic B2C by non-established businesses, installation/assembly, on-board, energy, and TOOG. Call-off stock regime repealed.
BDO Netherlands notes the dual reverse charge structure may create complexity. Businesses must assess which scheme applies and which reporting obligations follow. The ABC supply chain rules will also be modernised.

Links: BDO NL: Legislative Proposal SVR | Grant Thornton: Dutch Proposal SVR | RSM: NL First Step Toward SVR 2027

🇵🇱 Poland

Poland published a draft act (status 30 April 2026 – opinion stage) transposing Articles 2 and 4 of Directive (EU) 2025/516. Most changes target 1 January 2027; call-off stock repeal from 1 July 2028 (transitional use until 30 June 2029).
Key changes: deemed supplier expansion, €10,000 threshold revision (excluding dispatches from other MS), automatic OSS election, EU OSS extended to B2C energy, website requirement abolished for non-EU OSS/IOSS, new TOOG regime.
Poland’s KSeF (Krajowy System e-Faktur) is confirmed ViDA-compatible. SVR transposition proceeds separately from KSeF implementation.

Links: VATupdate: Poland Aligns with ViDA | Council Directive (EU) 2025/516

🇵🇹 Portugal

No specific national SVR transposition bill has been published as of June 2026. Portugal must transpose the ViDA Directive by 31 December 2027.
Portugal has a domestic e-invoicing system (SAF-T PT reporting to the Autoridade Tributária). SVR transposition will require amendments to the Portuguese VAT Code (CIVA).
Portugal is expected to address SVR transposition through amendments to CIVA, likely in late 2026 or early 2027.

Links: Council Directive (EU) 2025/516

🇷🇴 Romania

No specific national SVR transposition bill has been published as of June 2026. Romania must transpose the ViDA Directive by 31 December 2027.
Romania operates the RO e-Factura/e-Transport domestic e-invoicing systems. SVR transposition will require amendments to the Romanian Fiscal Code (Codul fiscal).
Romania’s existing digital infrastructure (e-Factura, SAF-T) provides a foundation for ViDA compliance. SVR legislative changes expected in 2027.

Links: Council Directive (EU) 2025/516

🇸🇰 Slovakia

No specific national SVR transposition bill has been published as of June 2026. Slovakia must transpose the ViDA Directive by 31 December 2027.
Slovakia recently approved mandatory e-invoicing and digital bookkeeping legislation. SVR transposition will require separate amendments to the Slovak VAT Act (Zákon č. 222/2004 Z.z.).
Slovakia is actively working on ViDA-related reforms. SVR-specific legislation is expected in 2027.

Links: Council Directive (EU) 2025/516

🇸🇮 Slovenia

No specific national SVR transposition bill has been published as of June 2026. Slovenia must transpose the ViDA Directive by 31 December 2027.
Slovenia participates in OSS/IOSS via FURS (Financial Administration of the Republic of Slovenia). SVR transposition will require amendments to the Slovenian VAT Act (ZDDV-1).
Slovenia is expected to introduce SVR transposition as part of a broader ViDA package in 2027.

Links: Council Directive (EU) 2025/516

🇪🇸 Spain

Spain is preparing a bill to update its VAT rules for e-commerce and cross-border transactions in line with Directive (EU) 2025/516 (ViDA), expanding and clarifying the OSS framework. [vatupdate.com]
The draft refines the €10,000 intra-EU distance sales threshold, confirming that only sales originating from the Member State of establishment count toward it. [vatupdate.com]
It also broadens the special VAT regime for non-EU businesses, bringing additional services into scope to simplify cross-border VAT compliance. [vatupdate.com]

External links:

VATupdate – Spain Advances VAT Reform Under EU ViDA Initiative (23 June 2026) [vatupdate.com]

🇸🇪 Sweden

No specific national SVR transposition bill has been published as of June 2026. Sweden must transpose the ViDA Directive by 31 December 2027.
Sweden has a well-established digital tax infrastructure (Skatteverket) and participates in OSS/IOSS. SVR transposition will require amendments to the Swedish VAT Act (mervärdesskattelagen 2023:200).
Sweden already supports Peppol for B2G e-invoicing, facilitating alignment with ViDA’s broader e-invoicing requirements. SVR legislation expected in 2027.

Links: Council Directive (EU) 2025/516

Summary: Transposition Status Overview

Draft legislation published / formally in progress
Belgium, Czech Republic, Netherlands, Poland

Implementation activity reported (no public bill yet)
Italy, Lithuania, Malta, Spain

No specific SVR transposition bill published yet
Austria, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Latvia, Luxembourg, Portugal, Romania, Slovakia, Slovenia, Sweden

Note: All 27 EU Member States are bound by the ViDA Directive (EU) 2025/516 and must transpose it into national law by 31 December 2027. The status above reflects publicly available information as of 15 June 2026. 12 EU countries have requested technical support under the EU Technical Support Instrument (TSI). The European Commission is conducting ongoing transposition checks for elements entering into force on 1 January 2027.

Key Sources