EU VAT in the Digital Age: Single VAT Registration Timetable

The Commission’s ViDA work programme confirms ongoing legislative, technical, and operational work, with first Explanatory Notes due by early 2027.
Key near-term changes start on 1 January 2027, including minor OSS/IOSS updates and legal clarifications, plus measures to reduce IOSS fraud.
In 2026, the Commission plans amendments to implement the first SVR phase and later revised technical specifications for the larger 1 July 2028 package.
Major 1 July 2028 reforms will expand OSS, add transfer of own goods reporting, and remove call-off stock simplification and triangulation reporting requirements.
The reforms aim to simplify VAT registration and reporting across the EU while reducing fraud and operational complexity.

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.