EU unveils digital taxpayer identity for ViDA Single VAT Registration

While the regulation introduces a small number of registration changes from 1 January 2027, including additional website and VAT group information, the far more comprehensive digital taxpayer model will accompany the wider Single VAT Registration reforms from 1 July 2028.

More than a VAT registration

Under the new July 2028 model, businesses using the One Stop-Shop OSS returns for Transfer of Own Goods scheme will maintain a much richer taxpayer profile. Depending on the scheme used, registration information may include:

• VAT registration numbers held in multiple Member States;
• details of fixed establishments;
• VAT group status;
• electronic interface (marketplace) status;
• website addresses;
• contact information;
• bank account details (IBAN/BIC);
• previous OSS registrations;
• SME scheme registration numbers;
• intermediary identification numbers; and
• commencement and registration dates.

Rather than simply identifying a business for VAT purposes, the Commission is creating a digital taxpayer identity capable of supporting registration, reporting and administrative cooperation across the European Union.

Improving data quality and exchange between countries

The regulation also introduces measures to improve the quality of registration data.

Member States will increasingly pre-fill registration applications using information already held within their national databases, while businesses remain responsible for confirming that the information is correct before submission.

At the same time, VAT registrations and identification data will be exchanged automatically between Member States through a central register or another trusted data-sharing platform, ensuring tax authorities maintain an up-to-date view of businesses using the various VAT special schemes.

A single digital taxpayer identity

Rather than treating taxpayer registration, VAT determination and VAT reporting as separate compliance processes, Single VAT Registration moves towards a connected digital framework built around a single taxpayer identity.

That identity will support:

• VAT registrations;
• VAT determination;
• One Stop Shop reporting;
• Transfer of Own Goods reporting;
• automated information exchange between Member States; and
• future digital VAT initiatives.

VATCalc perspective

The Commission’s new registration model reinforces the direction of travel for digital VAT compliance.

Success under ViDA will depend not only on calculating the correct VAT, but also on maintaining consistent taxpayer data that flows seamlessly into reporting and audit.

This is where integrated tax technology becomes increasingly valuable. By combining taxpayer master data, legislative-coded VAT determination and OSS reporting within a single platform, VATCalc helps businesses manage the increasingly connected compliance requirements introduced by ViDA.

EU VAT in the Digital Age reforms