Draft ViDA legislation updates platform and OSS rules, prepares for Single VAT Registration end of call-off stock simplification
Austria’s Ministry of Finance has published its draft Tax Amendment Act 2026, including initial measures to implement the EU’s VAT in the Digital Age (ViDA) reforms. Public consultation closes on 3 November 2026, with the principal VAT changes proposed for 1 January 2027, subject to adoption
ViDA Single VAT Registration changes from January 2027
The draft proposes four changes affecting platforms and businesses using the One Stop Shop schemes:
- Wider platform deemed-supplier rules. Platforms facilitating goods sales within the EU by sellers without an EU establishment would face a broader customer definition. This would bring certain exempt businesses and other qualifying purchasers within the rule’s scope.
- Small-business exclusion from IOSS. Businesses using Austria’s domestic small-business VAT exemption would be excluded from the Import One Stop Shop (IOSS).
- Automatic waiver of the distance-sales threshold exception. Using the EU OSS would automatically waive the €10,000 cross-border small-supplier threshold exception, bringing the relevant distance sales into destination taxation.
- EU OSS access for energy supplies. Qualifying supplies of gas, electricity, heating and cooling to eligible customers could be reported through EU OSS where the supplier has neither its business establishment nor a fixed establishment in the Member State of supply. This temporary measure would precede the wider OSS expansion in July 2028.
Call-off stock changes from July 2028
The draft would also end the existing call-off stock simplification for new stock movements after 30 June 2028, reflecting the ViDA transition. Businesses using overseas call-off stock arrangements should factor this change into their VAT planning – and keep an eye on the replacement Transfer of Own Goods scheme.
The draft does not introduce a B2B e-invoicing or digital reporting mandate. Its focus is on the early ViDA changes and selected domestic VAT amendments. Businesses should review customer classification and OSS eligibility
See more in our Austria VAT Country guide.
EU member states ViDA implementation tracker
| Country (click for details) | Status | Latest | |
| 1 | Austria | 🟠 Draft legislation | Public consultation underway |
| 2 | Belgium | 🟠 Bill approved by Parliament | 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 | - |
