Italy ViDA implementation 2027 to 2030

Italy is progressing the first stage of its implementation of the EU’s VAT in the Digital Age (ViDA) reforms.

The government submitted Draft Legislative Decree No. 436 to Parliament in August 2026. The legislation expressly implements Article 2 of Directive (EU) 2025/516, covering the first ViDA measures applying from 1 January 2027.

The relevant parliamentary committees have delivered favourable opinions on the draft. The government is expected to complete the legislative decree by the end of November 2026. It does not implement the three ViDA pillars in full.

What changes from January 2027 on SVR?

Italy’s first ViDA measures concentrate mainly on the existing One Stop Shop (OSS), Import One Stop Shop (IOSS) and EU e-commerce rules.

The changes include clarification of the deemed-supplier rules applying where sales are facilitated through electronic interfaces such as online marketplaces.

The €10,000 threshold for intra-EU distance sales and telecommunications, broadcasting and electronically supplied services is also refined. Where a supplier uses the Union OSS, this will effectively constitute an election for taxation in the Member State of destination.

Further amendments concern the time VAT becomes chargeable under OSS, information required to use OSS and IOSS, VAT refunds and the interaction between IOSS and the EU small enterprise VAT regime.

Energy supplies move towards OSS

The Italian legislation also introduces transitional treatment for certain cross-border supplies of gas, electricity, heating and cooling. These supplies will temporarily be treated similarly to intra-EU distance sales ahead of the wider ViDA reforms taking effect from 1 July 2028.

This is part of ViDA’s broader objective of allowing more cross-border transactions to be handled through OSS rather than requiring businesses to maintain multiple VAT registrations.

Call-off stock prepares to disappear

Italy’s draft also starts the transition away from the existing call-off stock simplification.

The current regime will be progressively withdrawn as ViDA introduces the new Transfer of Own Goods (TOOG) OSS scheme from July 2028.

TOOG will allow qualifying businesses moving their own inventory between EU Member States to report those movements through OSS, reducing the need for some foreign VAT registrations.

The existing call-off stock regime will cease completely by 30 June 2029.

July 2028 major Single VAT Registration reforms

The much more substantial Single VAT Registration (SVR) reforms apply from July 2028. These will extend OSS to additional transactions, introduce TOOG OSS and expand mandatory domestic reverse charge treatment for supplies made by non-established businesses.

Italy will therefore require further legislation to implement this next stage.

Platform economy reforms also follow from 2028-30

ViDA’s Platform Economy pillar introduces new deemed-supplier VAT obligations for digital platforms facilitating short-term accommodation and passenger transport.

These measures are not the focus of Italy’s current Article 2 decree.

They form part of the later ViDA implementation programme, with the principal EU rules applying from 1 July 2028, subject to the permitted transitional arrangements.

Italy’s existing SdI e-invoicing is separate from ViDA DRR

Italy already has one of Europe’s most developed domestic electronic VAT systems, with mandatory e-invoicing through the Sistema di Interscambio (SdI).

That should be distinguished from ViDA’s EU-wide Digital Reporting Requirements (DRR).

From 1 July 2030, structured electronic invoicing will underpin transaction-level digital reporting for intra-EU B2B transactions, replacing the existing recapitulative statement system.

Italy will therefore need to ensure by 2035 its established domestic e-invoicing architecture operates alongside the harmonised EU framework.

See more in our Italy VAT Country guide.

EU member states ViDA implementation tracker