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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VatCalc · about 3 hours 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.
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.
Key Takeaways
As of 14 April 2025, the ViDA package allows EU Member States to mandate domestic e-invoicing for B2B and B2C transactions without seeking European Commission approval.
From 1 July 2030, the mandatory intra-EU B2B e-invoicing and Digital Reporting Requirements take effect across the EU, replacing EC Sales Lists with continuous transaction-level digital reporting.
From 1 January 2035, legacy systems must align with the EU DRR standard, and Member States with real-time reporting regimes introduced 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 scope to include e-commerce transactions and intra-EU movements of a business's own stock, reducing the need for multiple foreign VAT registrations.
From 1 January 2030, the mandatory EU-wide implementation of deemed supplier rules for short-term accommodation and passenger transport platforms becomes compulsory, requiring platforms to collect VAT on behalf of underlying suppliers, with certain exclusions.
Primary source
Read the full article at VATITThis summary was published on VATfaqs.com on 30 July 2026. It relates to VAT developments in European Union. The original source is VATIT.
