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.
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VATIT · about 21 hours 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 · 1 day ago
European Union: Council Regulation 2026/1743/EU amends VAT fraud rules to enhance cooperation between member states, EPPO and OLAF.
SGS e-Customs · 2 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 · 8 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 · 10 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.
Innovate Tax · 12 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
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Key Takeaways
The regulation enters into force 20 days after publication, i.e. from 20 August 2026, for all EU Member States.
From 1 January 2027, the Union One Stop Shop will expand administratively, providing initial support for the ViDA Single VAT Registration across EU Member States.
From 1 July 2028, the Transfer of Own Goods scheme will be operational, requiring electronic registration forms, reporting messages and technical specifications for cross-border movements of a business’s own stock.
The regulation updates VAT return messages, including reporting rules for transfers of own goods and nil VAT returns, effective from 1 July 2028 for EU Member States.
The regulation revises business registration procedures, allowing pre-filled registration information held by tax authorities, effective from 1 July 2028 for all EU Member States.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 30 July 2026. It relates to VAT developments in European Union. The original source is VatCalc.
