Updated VAT E-Commerce Guidelines Reflect ViDA Changes from 2027

• The 24 July 2026 updated VAT e-commerce notes and OSS guidelines reflect the ViDA package changes taking effect from 1 January 2027.
• New rules expand the “deemed supplier” concept to electronic interfaces facilitating EU goods sales by non-established sellers, even when the buyer is a “group of four” taxable person, not only private consumers.
• The EUR 10,000 threshold is clarified: only intra-EU distance sales dispatched from the seller’s Member State count; sales from stock held in another Member State do not.
• Registration in the EU OSS is treated as an election to tax supplies in the destination Member State, waiving the 10,000-euro simplification, and OSS returns must follow the normal VAT chargeability rules.
• The OSS scope also expands from 2027, including more B2C services and certain gas/electricity/heating/cooling supplies under specific conditions.

Source: eutekne.info

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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