The programme builds on the implementation strategy released in September 2025 and is intended to support the rollout of the ViDA package under the current Multiannual Financial Framework.
The ViDA reform aims to modernise the EU VAT system, make it work better for businesses and more resilient to fraud, and address challenges in VAT raised by the development of the platform economy. The package was formally adopted in March 2025 and will be phased in gradually through 2035:
- From 1 January 2027, the OSS will be further extended to allow the inclusion of B2C supplies in the e-charging sector. Certain legislative clarifications for users of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes will also become effective.
- From 1 July 2028, platforms in the short-term accommodation rental and passenger transport by road sectors must comply with new deemed supplier measures, while the main Single VAT Registration (SVR) reforms including mandatory reverse charge for non-established suppliers will begin.
- From 1 July 2030, cross-border B2B transactions will be subject to new Digital Reporting Requirements (DRR) based on mandatory e-invoicing and e-invoicing will become the default method for invoicing.
- By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the cross-border digital reporting system, marking the final phase of this comprehensive ViDA package.
Details
- Publication date
- 22 May 2026
- Author
- Directorate-General for Taxation and Customs Union