The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.
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Key Takeaways
The Single VAT Registration framework becomes effective on 1 January 2027.
OSS minor modifications will be introduced, including distance‑sales reporting for natural gas, heating and cooling energy, clarification of the €10,000 intra‑community distance‑sales threshold, and harmonisation of timing of chargeable events.
The €10,000 threshold applies to intra‑community distance sales of goods and TBE services, but only for supplies from the supplier’s country of establishment.
The IOSS security initiative will be fully implemented by 1 July 2028, following a secure IOSS pilot and real‑time verification of IOSS numbers.
Key technical requirements include new functional and technical specifications for the SVR package, a single VAT registration data exchange layer, enhanced identification logic for non‑established traders, and streamlined lifecycle management for OSS/SVR accounts.
Primary source
Read the full article at VATCalcThis summary was published on VATfaqs.com on 1 July 2026. It relates to VAT developments in European Union. The original source is VATCalc.
