EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
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Innovate Tax · about 3 hours ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
1stopVAT · 3 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
Customs Support Group · 4 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
Numeral · 7 days ago
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
VatCompliance · 7 days ago
EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.
Numeral · 8 days ago
EU VAT compliance for U.S. sellers is complex, with new changes effective 1 July 2026. The EU removed the €150 de minimis exemption, so customs duties now apply to all imports, including those under €150. U.S. sellers must use the Import One Stop Shop to collect VAT at checkout for orders under €150.
Key Takeaways
From 1 July 2030, all EU Member States must implement mandatory intra-EU B2B e-invoicing and Digital Reporting Requirements, replacing EC Sales Lists.
Member States may opt for an optional start date of 1 July 2028, but from 1 January 2030 the deemed supplier rules become compulsory across the EU.
From 1 January 2035, legacy systems must align with the EU Digital Reporting Requirements standard, and Member States that introduced real-time reporting after 1 January 2024 must bring them in line by this date.
From 1 July 2028, the OSS extension takes effect, expanding the One-Stop-Shop to cover e-commerce transactions and intra-EU movements of a business's own stock, including capital goods.
Since 14 April 2025, ViDA allows Member States to mandate domestic e-invoicing for B2B and B2C transactions without first seeking European Commission approval.
Primary source
Read the full article at VatITThis summary was published on VATfaqs.com on 18 July 2026. It relates to VAT developments in European Union. The original source is VatIT.
