Denmark plans legislation from Nov 2026 implementing ViDA’s Single VAT Registration reforms, followed by platform economy VAT rules in Feb 2027
The Danish government’s legislative programme for 2026/27 includes two proposed VAT bills covering the Single VAT Registration and platform economy pillars of ViDA.
1. Single VAT Registration legislation planned for November 2026
The first proposal is scheduled for November 2026 and will implement EU VAT reforms intended to reduce the requirement for businesses trading across the EU to maintain multiple national VAT registrations.
This reflects ViDA’s Single VAT Registration reforms, which include an extension of the Union One Stop Shop (OSS) and a new special scheme for transfers of own goods between Member States.
The changes are due to apply across the EU from 1 July 2028. The November 2026 Danish date relates to the planned introduction of the national implementing legislation, rather than commencement of the new rules.
The proposal will also implement EU changes intended to improve VAT collection on distance sales of imported goods.
2. Platform economy VAT reforms follow in February 2027
A second bill, planned for February 2027, will implement ViDA’s new VAT rules for the platform economy.
These introduce a deemed supplier regime for digital platforms facilitating certain supplies of short-term accommodation and road passenger transport. Where the underlying supplier does not charge VAT, qualifying platforms may become responsible for collecting and remitting the tax.
The EU rules become mandatory from 1 January 2030, although Member States may introduce them voluntarily from 1 July 2028.
Denmark’s legislative programme therefore provides an early indication of how it intends to transpose two of ViDA’s major reforms into domestic VAT law.
The remaining major ViDA pillar is the EU’s new Digital Reporting Requirements and e-invoicing regime for intra-EU transactions, which becomes mandatory from 1 July 2030.
ViDA - Single VAT Registration challenges
| ViDA challenge | VATCalc response | |
| 1. One Stop-Shop extension | ||
| Businesses transferring their own stocks, including for e-commerce, can adopt the single EU OSS return to limit the number of foreign registrations they need. | VATCalc’s tax engine, Calculator, is unique in with calculating the correct invoice VAT, it also determines the correct VAT returns to post transactions. | |
| But as OSS does not allow for VAT deductibility, many businesses will continue with a mix of local and OSS returns | VATCalc also produces the accurate regular or OSS VAT returns for filing. | |
| This must be determined with the issuance of invoices, including the calculation of the VAT and invoice disclosures (‘mentioning’). No accounting, ERP or non-tax law based tax engine will be able to manage this – putting shipments and VAT obligations at risk. | No other VAT tech does this. | |
| 2. 27 variations in country returns and OSS | ||
| The EU member states have retained full scope to set their own standards and processes for collecting transaction details in regular and OSS returns. Which means businesses will have to monitor, build and support as many different returns. | VATCalc supports all VAT return and OSS formats across the EU. This includes local filings: SAF-T; ESL; Intrastat; Control Statements; Ledgers and more. | |
| This major miss on harmonisation represents a huge resource ask for taxpayers; potentially putting a question over business models and smaller jurisdictions. | ||
| 3. Partial reverse charge harmonisation | ||
| The scope of methodologies for member states to mandate the reverse charge is being partially harmonised. | VATCalc has already codified the existing hyper-complex reverse charge rules by country. | |
| But this still requires taxpayers to understand x27 national variations and comprehend the conditions for applying VAT between the seller and acquirer. | We will be updating them in our content model as countries select their post-July 2028 models. So there will be no requirement for you to track or understand the differences. | |
| Failure to get this right – even if you are the customer – means you are directly liable still for VAT. | With VATCalc, it is all taken care of for your invoices and returns. | |
| 4. 2030 e-invoicing and e-reporting | ||
| ViDA also brings July 2030 mandate on e-invoicing between businesses and e-reporting to governments on own stock movements. | VATCalc also includes within its single app the ability to calculate VAT on e-invoiced or validate it on purchase invoice in real-time to meet this ViDA obligation. | |
| The adds a further layer of invoice calculation and e-reporting obligations which must tie to regular and OSS returns to avoid triggering audits | And since the e-invoices are then used as the source data for returns and OSS, there are no lengthy manual reconciliations or discrepancies for the authorities. |
