EU ViDA implementation latest
Digital Reporting Requirements, Platform Economy and Single VAT Registration
The European Commission is working on the implementation phase of the VAT in the Digital Age (ViDA) package, outlining the preparatory work underway across all 3 legislative pillars.
1. Digital Reporting Requirements (Jul 2030): first draft Explanatory Notes raise key technical questions
The most technically demanding pillar of ViDA—the move to near-real-time Digital Reporting Requirements (DRR)—continues first draft of the Explanatory Notes. Many areas remain open to dialogue:
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Work is required to define “issuance” and “transmission” of an e-invoice, and to clarify the acceptance process.
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The Notes should articulate what constitutes a “real-time” reporting system.
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Definitions and terminology will need alignment with the upcoming European e-invoicing standard.
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Further guidance on handling corrections, rejections and invoice reversals—particularly when negative amounts are prohibited by business rules.
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The scope of hybrid invoices and compatibility with the EU standard require explicit treatment.
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Further details on technical validations, accreditation procedures and the different types of reverse charge mechanisms.
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Security and data protection concerns around the proposed EU’s central systems
2. Platform Economy (Jul 2028) technical work post Madrid workshop
Following the 17 Sept 2025 Fiscalis meeting, debate continues on the contentious issues of
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The extent to which the deemed-supplier regime remains “optional” for certain transactions.
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Boundaries between the platform rules, the travel agent margin scheme and Article 28.
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The treatment of complex multi-party transactions.
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How the new rules interact with existing e-commerce guidance.
Standalone Platform Economy Explanatory Notes will be issued for the platform economy, with the e-commerce Notes updated where necessary to reflect the new legislation.
3. Single VAT Registration and Secure IOSS (Jul 2028) implementation work underway
3.1 SVR extending the One Stop Shop return use
Substantial progress was also achieved on the Single VAT Registration (SVR) and Secure IOSS strands.
Following the 2024 Helsinki consultation, the first draft revision of CIR 194/2020—which underpins the operation of OSS and, in future, SVR—is now under discussion in SCAC. The revision integrates simplifications developed by Fiscalis Group FPG/046. Adoption is planned for Q1 2026, alongside updated Explanatory Notes and OSS guidance. A further Fiscalis workshop will take place in Q2 2026.
The first legislative improvements to SVR will apply from 1 January 2027, though these carry minimal IT impact. The major operational and IT changes are scheduled for delivery on 1 July 2028, when the full SVR model begins to function.
3.2 Securing IOSS to tackle fraud
Parallel work continues on securing the IOSS to combat VAT fraud on low-value imports. Workshops in Helsinki and online have refined two potential solutions:
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verifiable digital credentials for secure transmission of IOSS numbers; and
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a pre-submission model linking consignments to pre-lodged customs data using tokens.
The timeline for completing this work is:
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19–20 Nov 2025 – Paris in-person workshop to refine technical architecture and implementation plan.
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Remainder of 2025 – Analysis and design of the Secure IOSS pilot.
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Early 2026 – Implementation phase begins, including IT development.
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Rest of 2026 – Live operation of the Secure IOSS pilot.
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End Q1 2027 – Adoption of the related Commission Implementing Regulation in SCAC.
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Q2 2027 – Q2 2028 – Full implementation: specifications, development, integration and testing.
EU VAT in the Digital Age reforms
| EU VAT in the Digital Age | |
| 3 pillars to improve efficiency of VAT for all and reduce fraud | |
| 1. Digital Reporting Requirements; e-invoicing | Jul 2030-35: Mandatory digital reporting of intra-community transactions; obligation to be able to issue and receive intra-community e-invoices; member states free to impose own e-invoicing or real-time reporting but most conform to EU e-invoice standard EN 16931 |
| Read more about EU Digital Reporting Requirements (DRR) | |
| Structured e-invoices mandated for intra-community supplies | |
| EC Sales lists replaced by Digital Reporting Requirements | |
| 10-day e-invoicing deadline for intra-community sales | |
| 5-day e-reporting time limit intra-community purchases | |
| Withdrawal of EU permission requirements for e-invoicing | |
| Central VIES database launch | |
| 2 Platform economy | Jul 2028 / Jan 2030: Travel & accommodation sharing platforms to become deemed supplier / liable to users' VAT. New definitions of the roles of providers, users and platforms to avoid double and no-taxation (voluntary Jul 2028) |
| Read more - Travel & accommodation platforms deemed suppliers for EU VAT | |
| 3 Single VAT Registration; extension of OSS | July 2028: Following the 1 July 2021 introduction of the One Stop-Shop (OSS), extended to cover movement of own stocks prior to cross-border B2C to reduce the foreign, non-resident VAT registrations & returns. Plus to movements of own stock with ending of 'call-off' stock burden |
| January 2027 initial changes | |
| Transfer of own goods OSS extension | |
| Call-off stock VAT simplification ends | |
| Harmonisation of B2B Reverse Charge rules | |
| Creation of Single VAT Registration identiy | |
| Securing IOSS (Mar 2028) | |
