Finland has adopted its first legislation implementing the EU VAT in the Digital Age (ViDA) reforms, with the changes taking effect from 1 January 2027
Finland adopted Law 597/2026 amending the VAT Act on 26 June 2026. The legislation implements the first tranche of changes required under Directive (EU) 2025/516 and will enter into force on 1 January 2027.
The legislation follows government proposal HE 78/2026, which expressly states that its purpose is to implement the part of ViDA requiring changes from January 2027.
What changes in 2027? Single VAT Registration preparations
One of the principal changes is an extension of the Union One Stop Shop (OSS). It will become possible to use the scheme to declare and pay VAT on supplies of electricity, gas supplied through a network, and heating and cooling supplied to consumers in other Member States.
The legislation also makes related changes to the rules for electronic interfaces and deemed suppliers, place of supply and the operation of the special VAT schemes. Corresponding amendments cover transactions involving Ã…land.
Only the first stage of Finnish ViDA implementation
Law 597/2026 does not represent Finland’s complete implementation of ViDA. It deals with the measures that Member States must bring into force from January 2027.
Further legislation will be required for the later ViDA reforms, including the wider July 2028 Single VAT Registration changes, 2028-30 platform economy rules and the July 2030 Digital Reporting Requirements (DRR) for intra-EU transactions.
Finland has therefore completed its first ViDA legislative step. The much larger implementation stages are still to come.
See more in our Finland VAT 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 | 🟢 Adopted | |
| 10 | France | ⚪ Awaiting legislation | ViDA measures notified, but first-stage position needs separating from domestic e-invoicing reforms |
| 11 | Germany | 🟠 Bill before Parliament | - |
| 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 | - |
