Hungary drafts draft legislation implementing the first stages of the EU’s VAT in the Digital Age (ViDA)
Changes to the One-Stop-Shop (OSS), online marketplaces and call-off stock arrangements
The EU ViDA measures form part of the autumn tax package, Bill T/927, submitted to Parliament on 27 October 2026. They implement provisions of Council Directive (EU) 2025/516, with changes taking effect progressively from 2027 to 2030.
Follow all 27 EU country ViDA implementations in our tracker.
January 2027: OSS and digital platform changes
The proposed mostly Single VAT Registration pillar amendments include:
- OSS extension: From 1 January 2027, the Union OSS will cover certain supplies of natural gas, electricity, heating and cooling to final consumers, including electric vehicle charging.
- Deemed supplier rules: Clarification of VAT liability for electronic marketplaces facilitating certain supplies to customers not liable for VAT on intra-Community acquisitions.
- Distance selling threshold: The €10,000 EU threshold will apply only where goods are dispatched from the Member State in which the supplier is established.
- OSS tax point: Special rules for periodically settled supplies will no longer apply to transactions reported under the Union or non-Union OSS schemes.
July 2028: Call-off stock simplification withdrawn
Hungary will phase out the call-off stock simplification, which currently allows businesses to move goods to another Member State for an identified customer without immediately triggering a local VAT registration.
New qualifying transfers will cease from 1 July 2028, with existing arrangements ending by 1 July 2029.
The withdrawal coincides with ViDA’s extension of OSS to transfers of own goods from July 2028, reducing the need for multiple VAT registrations.
Hungary’s wider ViDA implementation
These proposals address the initial Single VAT Registration measures. Further reforms will include 2028-30 new deemed supplier obligations for accommodation and passenger transport platforms, followed by mandatory cross-border B2B e-invoicing and digital reporting from July 2030.
The Hungarian draft legislation remains subject to parliamentary approval.
See more in our Hungary 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 | 🟢 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 | 🟠 Bill before Parliament | Initial 2027 changes only |
| 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 | 🟠 Draft legislation | Partially transpose ViDA changes applying from 1 January 2027 |
| 26 | Spain | 🟠 Government legislation | Partial ViDA transposition underway in Parliament |
| 27 | Sweden | 🟠 Bill in Parliament | 2027 reforms in Parliament |
