Progress on 27 EU Member States implementing ViDA into national laws
Member States are progressively transposing VAT in the Digital Age on the ammending Directive (EU) 2025/516 into their national VAT legislation, starting with changes applying from 1 January 2027 to final measures in January 2035.
ViDA implementation timetable
Jan 2027 – Initial OSS, IOSS, e-commerce and related technical changes.
Jul 2028 – Major Single VAT Registration reforms, including the Transfer of Own Goods OSS, withdrawal of the call-off stock simplification and mandatory reverse charge, plus the
Jul 2028 – Jan 2030 – Platform Economy, deemed supplier gig & sharing
1 Jul 2030 – Cross-border e-invoicing Digital Reporting Requirements (completing 2035)
EU member states ViDA implementation tracker
| Country (click for details) | Status | Latest | |
| 1 | Austria | ⚪ Awaiting legislation | - |
| 2 | Belgium | 🟠 Bill presented | OSS, distance sales, electronic interfaces and related changes |
| 3 | Bulgaria | ⚪ Awaiting legislation | - |
| 4 | Croatia | 🟠 Draft / consultation | Draft partial transposition for January 2027 |
| 5 | Cyprus | ⚪ Awaiting legislation | - |
| 6 | Czechia | 🟠 Bill in Parliament | OSS changes from January 2027 |
| 7 | Denmark | ⚪ Legislative timetable set | - |
| 8 | Estonia | 🟠 Bill before Parliament | Bill 992 SE: OSS and related changes from January 2027 |
| 9 | Finland | ⚪ Awaiting legislation | National implementation needs confirmation |
| 10 | France | ⚪ Awaiting legislation | ViDA measures notified, but first-stage position needs separating from domestic e-invoicing reforms |
| 11 | Germany | ⚪ Awaiting / monitor | - |
| 12 | Greece | ⚪ Awaiting legislation | - |
| 13 | Hungary | ⚪ Awaiting legislation | - |
| 14 | Ireland | ⚪ Awaiting legislation | - |
| 15 | Italy | 🟠 Draft legislation | Draft legislative decree – parliamentary scrutiny completed |
| 16 | Latvia | ⚪ Awaiting legislation | - |
| 17 | Lithuania | 🟢 Adopted | Law XV-1036 implements initial ViDA changes from January 2027 |
| 18 | Luxembourg | 🟠 Bill before Parliament | Bill 8812 transposes Article 2 from January 2027 |
| 19 | Malta | 🟢 Adopted | Act III of 2026 implements Article 2 from January 2027 |
| 20 | Netherlands | 🟢 Adopted | Implementation Act published October 2026; January 2027 commencement |
| 21 | Poland | 🟠 Parliamentary legislation | Bill 3074 passed Sejm; January 2027 provisions |
| 22 | Portugal | ⚪ Awaiting legislation | - |
| 23 | Romania | ⚪ Awaiting legislation | - |
| 24 | Slovakia | 🟠 Draft legislation | ViDA transposition combined with January 2027 domestic e-invoicing reforms |
| 25 | Slovenia | ⚪ Awaiting legislation | - |
| 26 | Spain | 🟠 Government legislation | Partial ViDA transposition underway in Parliament |
| 27 | Sweden | ⚪ Awaiting legislation | - |
