- Germany’s 2026 Annual Tax Act begins transposing the EU ViDA VAT reforms into national law, with the first measures intended to apply from 1 January 2027.
- The current bill mainly implements limited first-stage ViDA changes, including amendments linked to Article 2 of the ViDA Directive.
- One key VAT change is an adjustment to the EU call-off stock simplification, as this regime is phased out under ViDA in favor of broader Single VAT Registration and One Stop Shop mechanisms.
- Germany’s domestic B2B e-invoicing rollout is already underway, but further legislation will still be needed for later ViDA measures, including Single VAT Registration, platform economy rules, and intra-EU digital reporting requirements from 1 July 2030.
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.
