EU VAT reforms under ViDA will overhaul e-commerce VAT rules, introducing e-invoicing, expanded deemed supplier rules and a single VAT registration.
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VatCalc · 4 days ago
European Union: The European Commission has published implementing legislation for the ViDA Single VAT Registration regime, setting technical and administrative rules. The regulation provides the framework for the 2027 OSS expansion and the 2028 Single VAT Registration reforms. It introduces electronic registration forms and updated VAT return messages for the Transfer of Own Goods scheme.
VATIT · 5 days ago
The European Union has enacted its ViDA package, a comprehensive overhaul of VAT rules for the digital economy, with key deadlines set for 2028 and 2030.
Bloomberg Tax · 5 days ago
European Union: Council Regulation 2026/1743/EU amends VAT fraud rules to enhance cooperation between member states, EPPO and OLAF.
SGS e-Customs · 6 days ago
The European Union has launched public consultations on new implementation rules for the Carbon Border Adjustment Mechanism, which came into force on 1 January 2026. The draft outlines how importers can claim deductions for CO₂ emission taxes already paid, sets documentation and verification requirements, and requires authorised CBAM declarants to submit annual reports. Importers of high-carbon products such as steel, aluminium, cement, fertilisers and hydrogen should monitor the consultation outcomes as the rules will directly affect future compliance and financial obligations.
Marosa · 12 days ago
The EU and several member states have announced new VAT and e-invoicing rules for 2026. Key changes include temporary UK VAT rates, Latvia’s reduced food rate, and Slovakia’s e-invoicing mandate start date.
Innovate Tax · 14 days ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Key Takeaways
From 1 July 2030, the EU Commission mandates that all VAT-registered businesses in the EU must issue structured e-invoices.
From 1 January 2027, marketplace platforms become deemed suppliers for certain B2B transactions, shifting VAT reporting back to the underlying supplier if they register for VAT.
From 1 January 2025, the EU SME scheme lifts VAT obligations for businesses with annual turnover below €100,000, allowing Member States to exempt them from ViDA deemed supplier rules.
From 1 July 2030, businesses holding stock in an EU country where they are not established can report domestic supplies of those goods on their Union OSS return.
From 1 July 2030, IOSS shipments will receive unique consignment numbers linked to the IOSS number to prevent number sharing and customs fraud.
Primary source
Read the full article at SimplyVATThis summary was published on VATfaqs.com on 3 August 2026. It relates to VAT developments in European Union. The original source is SimplyVAT.
