- EU Member States are progressively transposing VAT in the Digital Age (ViDA) under amending Directive (EU) 2025/516 into national law, with measures rolling out from 1 January 2027 through January 2035.
- Initial changes from January 2027 cover OSS, IOSS, e-commerce, and related technical VAT updates.
- From July 2028, major Single VAT Registration reforms apply, including the Transfer of Own Goods OSS, removal of the call-off stock simplification, and mandatory reverse charge rules.
- From July 2028 to January 2030, ViDA introduces platform economy deemed supplier rules for gig and sharing economy platforms.
- From 1 July 2030, cross-border e-invoicing and digital reporting requirements begin, with full implementation completed by 2035.
Source: vatcalc.com
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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