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

Last update: September 19, 2026

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

Status on the implementation of ViDA: Single EU VAT registration

Background: Single VAT Registration (Pillar 3)

The Single VAT Registration (SVR) is the third pillar of the EU’s VAT in the Digital Age package, adopted by the Council 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 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).

Three components of the Single VAT Registration

Extension of the OSS — a single VAT return and single payment for VAT due across the EU. OSS extended to domestic supplies, installation/assembly, on-board supplies, energy (from January 2027) and TOOG.
Mandatory reverse charge — extended to all B2B supplies where the supplier is not established and not VAT-registered in the Member State where VAT is due and the recipient is identified for VAT there.
Transfer of Own Goods (TOOG) — new special scheme allowing monthly reporting of cross-border movements of own goods via OSS, removing the need for local registration in the destination Member State.

Key implementation and transposition dates

Date	What happens
30 December 2026	Transposition deadline for Article 2 of Directive (EU) 2025/516
1 January 2027	OSS modifications apply — energy supplies via OSS, €10,000 threshold narrowing, automatic OSS election, deemed-supplier clarifications
30 June 2028	Transposition deadline for Article 3
1 July 2028	Main SVR reforms — extended OSS scope, mandatory reverse charge for non-established suppliers, TOOG scheme, call-off stock closed to new arrangements
30 June 2029	Transposition deadline for Article 4; call-off stock transitional run-off ends
30 June 2030 / 1 July 2030	Transposition deadline for Article 5; cross-border DRR and structured e-invoicing apply
1 January 2035	Pre-2024 national real-time reporting systems (IT, FR, ES SII) must converge with the EU model [eu-einvoicing.com]

Correction to the previous version. The earlier overview cited a single transposition deadline of 31 December 2027. Article 6 of the Directive in fact staggers transposition per article, and the binding near-term date is 30 December 2026 for the Article 2 package applying from 1 January 2027. This is what drove the wave of national bills over summer 2026, and it materially shortens the planning runway. [vatupdate.com]

EU legal acts

Council Directive (EU) 2025/516
Council Regulation (EU) 2025/517
Council Implementing Regulation (EU) 2025/518
Commission Implementing Regulation (EU) 2026/1869 — new, July 2026 [eur-lex.europa.eu]

➕ New: Commission Implementing Regulation (EU) 2026/1869 (July 2026)

Adopted 27 July 2026 and published in the OJ on 28 July 2026, it amends Implementing Regulation (EU) 2020/194 and supplies the technical machinery for SVR. [eur-lex.europa.eu]

Introduces the TOOG scheme alongside the Non-Union, Union and Import schemes, and revises definitions for the expanded Union OSS. [vatupdate.com], [taxspoc.com]
New registration and reporting data fields: VAT group status, electronic interface (platform) indicator, additional VAT identification references, TOOG identification details, enhanced fixed-establishment and intermediary data. Annexes fully replaced with new standardised electronic message formats. [taxspoc.com]
Two-stage application: registration-data amendments from 1 January 2027; main scheme and reporting changes from 1 July 2028. [vat-one-st….europa.eu]

VATupdate: Implementing Regulation (EU) 2026/1869 – New Technical Rules for OSS, IOSS and the ViDA TOOG Scheme [vatupdate.com]

Summary: Transposition Status Overview

Adopted / passed a parliamentary chamber 🇨🇿 Czech Republic · 🇱🇹 Lithuania

Bill formally before Parliament / approved by Council of Ministers 🇧🇪 Belgium · 🇮🇹 Italy · 🇱🇺 Luxembourg · 🇳🇱 Netherlands · 🇵🇱 Poland · 🇪🇸 Spain

Public consultation / inter-ministerial draft stage 🇭🇷 Croatia · 🇸🇰 Slovakia

No specific SVR transposition bill published yet 🇦🇹 Austria · 🇧🇬 Bulgaria · 🇨🇾 Cyprus · 🇩🇰 Denmark · 🇪🇪 Estonia · 🇫🇮 Finland · 🇫🇷 France · 🇩🇪 Germany · 🇬🇷 Greece · 🇭🇺 Hungary · 🇮🇪 Ireland · 🇱🇻 Latvia · 🇲🇹 Malta · 🇵🇹 Portugal · 🇷🇴 Romania · 🇸🇮 Slovenia · 🇸🇪 Sweden

Movement since 15 June 2026: Belgium, Croatia, Czech Republic, Italy, Lithuania, Luxembourg, Poland, Slovakia and Spain have all advanced a stage. 12 EU countries have requested support under the Technical Support Instrument, and the Commission is running transposition checks for the elements entering into force on 1 January 2027. [vatupdate.com]

VATupdate master trackers: ViDA: Implementation “Single EU VAT Registration” in the Member States | ViDA: Implementation “Platform Economy” in the Member States | Briefing & Podcast: ViDA’s Single EU VAT Registration [vatupdate.com] [vatupdate.com] [vatupdate.com]

Member State Implementation Status

🇦🇹 Austria

No specific national SVR transposition bill published. Austria must adopt the Article 2 measures by 30 December 2026.
Existing OSS infrastructure and reverse charge experience will carry the extended OSS and mandatory reverse charge.
Expected to be addressed within a broader VAT amendment package; no draft text circulated.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇧🇪 Belgium — status upgraded

Draft legislation partially transposing ViDA into the Belgian VAT Code has advanced, covering the platform-economy and Single VAT Registration pillars. [vatupdate.com]
The proposal phases out the call-off-stock simplification: no new arrangements after 30 June 2028, with formal repeal of the relevant provisions from 1 July 2029. [vatupdate.com]
The partial transposition does not implement the DRR pillar — a further legislative wave will be required. Belgium builds on its existing B2B e-invoicing mandate and Peppol infrastructure. [vatupdate.com]

VATupdate: Belgium Advances Draft Legislation Implementing the First ViDA Measures (13 Sep 2026) | Belgium Pioneers ViDA Transposition, Setting EU Template [vatupdate.com] [vatupdate.com]

🇧🇬 Bulgaria

No transposition bill published; amendments to the Bulgarian VAT Act (ZDDS) still required.
Among the 12 Member States that requested Technical Support Instrument assistance. [vatupdate.com]

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇭🇷 Croatia — new activity

Public consultation on draft VAT Act amendments transposing part of Directive (EU) 2025/516 ran via the e-Savjetovanja portal, closing 30 August 2026. [vatupdate.com]
Content: €10,000 threshold limited to dispatches from the State of establishment, non-Union OSS extended to all B2C services by non-EU providers, wider deemed-supplier role for platforms, SME-scheme users excluded from IOSS. [vatupdate.com]
From 1 July 2028 transfers of own goods become reportable via an adapted OSS; call-off stock started by 30 June 2028 runs off to 30 June 2029. Runs alongside Fiscalization 2.0. [vatupdate.com]

VATupdate: Croatia Consults on Initial ViDA-Related Amendments to its VAT Act (26 Aug 2026) [vatupdate.com]

🇨🇾 Cyprus

No transposition bill published; amendments to VAT Law N.95(I)/2000 required for extended OSS, mandatory reverse charge and TOOG.
As a smaller Member State, may draw on the Technical Support Instrument.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇨🇿 Czech Republic — status upgraded

The Chamber of Deputies approved the first ViDA implementation bill on 10 September 2026; it now moves to the Senate. [vatupdate.com]
Most measures apply from 1 January 2027: revised OSS rules, harmonised tax-point provisions, expanded deemed-supplier scope for electronic interfaces, cross-border energy via OSS. [vatupdate.com]
From 1 July 2028 the call-off stock simplification is replaced by TOOG, with transitional protection to 30 June 2029. Platform-economy and DRR measures require further legislation; the Czech Republic is not planning a mandatory domestic e-invoicing regime. [vatupdate.com]

VATupdate: Czech Republic Approves First ViDA Implementation Legislation (16 Sep 2026) | Ministry of Finance Submits Draft VAT Act Amendment to Transpose ViDA Rules [vatupdate.com]

🇩🇰 Denmark

No transposition bill published; amendments to momsloven expected in the regular tax law amendment cycle ahead of the 30 December 2026 deadline.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇪🇪 Estonia

No national SVR bill; Estonia’s position is set out at guidance level: 1 January 2027 OSS/IOSS updates, 1 July 2028 own-goods transfers, reverse charge and platform rules, 1 July 2030 structured e-invoicing and cross-border DRR. [vatupdate.com]
ViDA creates no immediate domestic B2B e-invoicing mandate in Estonia; a general national mandate remains a Ministry of Finance plan, not enacted law. [vatupdate.com]
Estonia was the last Member State to agree the ViDA package in November 2024, having raised concerns about the deemed supplier regime; the SVR pillar was less contentious.

VATupdate: Estonia’s ViDA VAT Changes: Key Deadlines for Businesses (2 Sep 2026) [vatupdate.com]

🇫🇮 Finland

No transposition bill or consultation announced; amendments to arvonlisäverolaki still required.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇫🇷 France

No dedicated Article 2 / SVR transposition bill published. National focus remains the domestic e-invoicing and e-reporting reform, with the first e-reporting obligations now live.
Factur-X remains unchanged by ViDA; the national mandate covers domestic transactions while ViDA adds the cross-border DRR layer from 1 July 2030. [eu-einvoicing.com]
France is one of the Member States with pre-2024 domestic real-time reporting that must converge with the EU model by 1 January 2035. SVR measures will require CGI amendments. [eu-einvoicing.com]

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇩🇪 Germany

No specific SVR transposition bill identified. The Jahressteuergesetz 2026 is in the parliamentary process, but published summaries focus on VAT Organschaft and other measures rather than ViDA Article 2. [kpmg.com], [bundesfina…sterium.de]
Domestic mandate unchanged: the obligation to receive e-invoices is in effect, with phased sending obligations from 2027; XRechnung/ZUGFeRD are ViDA-compatible. [gerlach-customs.com]
SVR transposition will require UStG amendments for extended OSS, mandatory reverse charge and TOOG.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇬🇷 Greece

No transposition bill published; amendments to the Greek VAT Code (Law 2859/2000) still required.
myDATA covers domestic real-time reporting and remains a separate exercise from SVR transposition.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇭🇺 Hungary

No transposition bill published; amendments to Act CXXVII of 2007 still required. RTIR remains a domestic system.
Hungary held the Council Presidency during the final ViDA negotiations and brokered the agreement.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇮🇪 Ireland

No transposition bill published; amendments to VATCA 2010 expected, most plausibly via the annual Finance Bill cycle.
AmCham EU has formally urged the Irish Council Presidency to prioritise harmonised ViDA implementation, single VAT registration improvements and simplified alternatives to call-off stock after its phase-out. [vatupdate.com]

VATupdate: ViDA-Related News Items — Week 26, 2026 [vatupdate.com]

🇮🇹 Italy — status upgraded

The Council of Ministers gave first-reading approval on 4 August 2026 to the legislative decree transposing Article 2 of Directive (EU) 2025/516, applying from 1 January 2027. [vatupdate.com]
This follows the MEF public consultation that ran from 22 June to 6 July 2026 on the same draft decree.
With SdI in place since 2019, DRR is a smaller change for Italy; Article 2 requires substantive amendment of distance sales, platform liability and special regime rules, and SdI must align with the EU model by 1 January 2035. [eu-einvoicing.com]

VATupdate: Italy’s Council of Ministers Green-Lights ViDA Platform Rules (6 Aug 2026) | Italy Implements ViDA Directive on Digital VAT Reform [vatupdate.com]

🇱🇻 Latvia

No transposition bill published; amendments to the Latvian VAT Law still required.
Domestic e-invoicing runs on a separate track (B2G from January 2026, B2B from January 2028).

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇱🇹 Lithuania — status upgraded

The State Tax Inspectorate (VMI) issued guidance dated 11 August 2026 on Lithuanian VAT Law amendments implementing ViDA elements — indicating provisions are in place rather than merely proposed. [vatupdate.com]
Coverage: extended deemed-supplier rules for electronic interfaces, broader OSS scope, phase-out of call-off stock, and the €10,000 intra-EU distance sales threshold. [vatupdate.com]
Staged application: most provisions from 1 January 2027, with further changes from 1 July 2029. [vatupdate.com]

VATupdate: Lithuania Issues Guidance on ViDA Changes Taking Effect from 2027 (13 Aug 2026) [vatupdate.com]

🇱🇺 Luxembourg — status upgraded

Draft Law No. 8812 submitted to Parliament on 30 July 2026, transposing Article 2 of Directive (EU) 2025/516, with all measures entering into force 1 January 2027. [ey.com]
Content: expanded OSS (non-EU suppliers; electricity, gas, heating and cooling), €10,000 threshold clarification, harmonised OSS chargeability rules, broadened deemed-supplier rule, targeted IOSS and cross-border SME exemption changes. [vatupdate.com]
Call-off stock closed to new transfers after 30 June 2028, ceasing to apply from 1 July 2029. Luxembourg has expressly opted for phased implementation, with later ViDA pillars in separate legislation; it has adopted Peppol for B2B e-invoicing. [vatupdate.com], [p2pnetwork.org]

VATupdate: Luxembourg Submits First-Stage ViDA VAT Bill Covering Platforms, OSS and Call-Off Stock (20 Aug 2026) [vatupdate.com]

🇲🇹 Malta

No national transposition legislation published; amendments to the VAT Act (Chapter 406) required for extended OSS, mandatory reverse charge and TOOG.
Listed on VATupdate’s tracker as addressing ViDA implementation; may draw on the Technical Support Instrument.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇳🇱 Netherlands

The SVR bill submitted to the House of Representatives at end-March 2026 remains under parliamentary consideration; the Netherlands is phasing ViDA with SVR first and e-invoicing/DRR legislation to follow. [grantthornton.nl]
Union OSS extended to gas, electricity, heating and cooling from 1 January 2027; wider B2C scope and the new transfer-of-own-goods regime from 1 July 2028, replacing call-off stock. [grantthornton.nl]
The mandatory reverse charge is introduced as a separate scheme alongside existing rules; BDO flags that some supplies could fall under both, with only extended-mandatory-reverse-charge supplies reportable on the ESL. ABC chain rules are also modernised. [bdo.nl]

VATupdate: ViDA’s Single VAT Registration Set to Replace Call-Off Stock and Transform EU Goods Movements (10 Aug 2026) | BDO NL | Grant Thornton NL [vatupdate.com] [bdo.nl] [grantthornton.nl]

🇵🇱 Poland — status upgraded

The Council of Ministers adopted the draft VAT Act amendment on 2 September 2026, moving it to the parliamentary phase; adoption is required before the 30 December 2026 deadline. [regfollower.com], [vatupdate.com]
Effective 1 January 2027: clarified deemed-supplier scope (extended to B2B supplies via platforms where the buyer’s ICA is exempt), PLN 42,000/€10,000 threshold counting only dispatches from the State of establishment, automatic OSS election, harmonised tax-point rules, abolition of the website requirement for non-Union OSS/IOSS, exclusion of exempt small taxpayers from IOSS, OSS settlement for electricity, heat, cooling and natural gas to consumers. [vatupdate.com], [regfollower.com]
From 1 July 2028 the call-off stock procedure is retired and replaced by TOOG within OSS. KSeF proceeds separately, with penalties deferred to 2028. [regfollower.com], [vatcalc.com]

VATupdate: Draft Act Amending the VAT Act to Implement EU Digital VAT Directive 2025/516 | Poland Aligns VAT Rules with ViDA Directive 2025/516 [vatupdate.com]

🇵🇹 Portugal

No transposition bill published; amendments to the Portuguese VAT Code (CIVA) still required.
SAF-T PT reporting to the Autoridade Tributária remains a domestic system.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇷🇴 Romania

No transposition bill published; amendments to the Codul fiscal still required.
RO e-Factura, e-Transport and SAF-T provide a domestic foundation but are separate from SVR transposition.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇸🇰 Slovakia — status upgraded

Ministry of Finance draft VAT Act amendment submitted for consultation on 27 May 2026, transposing Articles 2 to 4 of Directive (EU) 2025/516 plus Directive (EU) 2025/1539 on import VAT liability for IOSS distance sales. [kpmg.com]
Phased entry: on publication (turnover clarification), 1 January 2027 (technical OSS/IOSS and marketplace amendments, with a transitional legal fiction to 30 June 2028), and 1 July 2028 (platform economy and single VAT registration extension). [danovky.sk]
E-invoicing interaction: draft LP/2026/282 keeps the 1 January 2027 launch of mandatory structured B2B/B2G e-invoicing but defers buyer-side reporting to 1 July 2030, with a penalty-free grace period from 1 January to 31 March 2027. [vatupdate.com]

VATupdate: Slovakia Refines Mandatory E-Invoicing Reform – Draft LP/2026/282 (23 Jun 2026) [vatupdate.com]

🇸🇮 Slovenia

No transposition bill published; amendments to the Slovenian VAT Act (ZDDV-1) still required.
Slovenia participates in OSS/IOSS via FURS; SVR expected within a broader ViDA package.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

🇪🇸 Spain — status upgraded

The Council of Ministers approved the bill in second reading on 16 June 2026, following public hearing and the Council of State opinion; now before the Congreso de los Diputados. [hacienda.gob.es]
Scope is limited to the 1 January 2027 provisions: tighter €10,000 threshold (only sales originating from the Member State of establishment count), extension of the non-Union OSS to services supplied to consumers not established in the EU, a representative requirement for non-EU taxable persons under the special schemes, and technical adjustments. [globalindi…gement.com]
Structural 2028 and 2030 changes — single VAT registration proper, platform deemed supplier, DRR and SII alignment by 2035 — are not in this bill. [peppol.nu]

VATupdate: Spain Advances VAT Reform Under EU ViDA Initiative (23 Jun 2026)

🇸🇪 Sweden

No transposition bill published; amendments to mervärdesskattelagen (2023:200) still required.
Peppol already supports B2G e-invoicing, easing later alignment with ViDA’s e-invoicing requirements.

VATupdate: ViDA: Implementation “Single EU VAT Registration” in the Member States [vatupdate.com]

Planning takeaways

The clock is shorter than previously assumed. Article 2 must be transposed by 30 December 2026, not end-2027. Seventeen Member States have no visible draft text, so expect a concentrated legislative wave in Q4 2026 and a real risk of late or incomplete transposition.
Call-off stock run-off drafting diverges. Belgium, Croatia, Czech Republic, Luxembourg, Netherlands and Poland all use a 30 June 2028 cut-off for new arrangements with a run-off into mid-2029, but the exact repeal dates and transitional wording differ — stock arrangements need country-by-country review, not a single EU assumption.
Two-speed national bills are the norm. Belgium, Italy, Luxembourg and Spain have deliberately scoped their first bills to the 2027 measures only, deferring the 2028 SVR core and the 2030 DRR pillar to later legislation. Expect a second transposition round in each of these countries.
System readiness is driven by Regulation 2026/1869, not only the Directive — the new registration data fields apply from 1 January 2027 and the TOOG message formats from 1 July 2028. [vat-one-st….europa.eu]

Key Sources