Learn how ViDA expands the EU OSS scheme, simplifies VAT for cross-border trade, and introduces new reverse charge and stock transfer rules.
The EU’s VAT in the Digital Age (ViDA) package, formally adopted on 11 March 2025, represents a major shift towards a more uniform and digitised VAT system. Key changes include the introduction of e-invoicing as the default for intra-EU transactions from 2030, and the expansion of the One-Stop-Shop (OSS) to reduce the need for multiple VAT registrations. From 2028, businesses will also be able to report the movement of goods within the EU under a single VAT registration.
ViDA focuses on three core areas:
- Digital reporting and e-invoicing
- VAT changes for platforms and online services
- Single VAT registration and OSS
Key changes under ViDA
Digital reporting and e-invoicing
- From April 2025, Member States can mandate domestic e-invoicing without EU Commission approval (for established taxpayers only)
- Domestic e-invoices must follow EN 16931, the European standard
- From 1 July 2030, structured e-invoices will be mandatory for intra-EU B2B transactions
- Requirements for intra-EU e-invoices:
- Issued within 10 days of the chargeable event
- Transmitted to national tax authorities in real time
- Reported by both supplier and buyer (within 5 days)
- Must include payment and correction references
- Summary invoices allowed if issued within 10 days of month-end
Digital transaction-based reporting (DTBR)
- Replaces the European Sales List (ESL)
- Applies to the same intra-Community transactions (excluding call-off stocks)
- Requires real-time reporting of each transaction
- Acquirers must report purchases within 5 days
- Enables real-time cross-checking via the new Central VIES, which will:
- Store and cross-check VAT data across all Member States
- Aggregate registration and transaction data
- Integrate with CESOP and customs databases
Expanding the One-Stop Shop (OSS)
- Reduces the need for multiple VAT registrations
- From 1 January 2027:
- OSS extended to B2C supplies of electricity, gas and heat
- From 1 July 2028:
- OSS expanded to cover all B2C supplies of goods and services
- Non-Union OSS to cover B2C services (supplied within the EU) to non-EU customers
- Union OSS to apply to domestic B2C sales by non-established sellers
- From 1 July 2028:
- Intra-EU stock transfers can be reported via OSS, replacing the call-off stock simplification
Reverse charge changes
- From 1 July 2028:
- Mandatory domestic reverse charge for all B2B supplies by non-established suppliers
- Buyers must be VAT-registered in the Member State
- Transactions reported in the ESL (from July 2028) and under DRRs (from July 2030)
- Acquirers must also report these transactions
Platform economy reforms
- From 1 January 2030 (or optionally from 1 July 2028):
- Deemed supplier rule for platforms facilitating short-term accommodation or passenger transport
- Platforms must collect and remit VAT when suppliers are not VAT-registered (e.g. private individuals or small businesses)
- This will increase compliance obligations for platforms and potentially for small suppliers
Key ViDA dates
| Date | Change |
|---|---|
| Early 2025 | MSs can mandate domestic e-invoicing without Commission approval |
| 1 January 2027 | OSS extended to electricity, gas and heat supplies |
| 1 July 2028 | OSS covers all B2C supplies; deemed supplier rule optionally begins |
| 1 January 2030 | Mandatory VAT obligations for platforms begin |
| 1 July 2030 | Intra-EU e-invoicing and DRR become mandatory |
| 1 January 2035 | Existing domestic e-invoicing systems must align with EU standard |
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Get tailored support with ViDA VAT reform
The VAT in the Digital Age (ViDA) changes will reshape how businesses handle VAT compliance across the EU. If you need guidance on how the reforms affect your operations — from e-invoicing requirements to OSS expansion — our indirect tax specialists are here to help.
