Vida 2027, Vida 2033

January 2027: changes to the e-commerce package for 2021 Originally planned for January 2026, these modifications have been rescheduled for 2027 due to ratification delays over the summer of 2024. Only intra-Community distance sales of products made from the Member State where the taxable person is incorporated or domiciled are to be taken into consideration, according to Article 59, which modifies the €10,000 B2C distance selling goods and TBE services threshold.

The tax point rules have been updated.

Cross-border supplies of electricity, natural gas, and heating and cooling energy are considered distance sales and can be included in the One-Stop Shop (OSS) VAT return (Article 369).

When taxable individuals who are not located within the Community supply goods to other taxable persons within the EU, they will be subject to the presumed supplier responsibilities (Article 14). This is only applicable to B2C supply at the moment.

Companies that participate in the 2025 SME VAT registration program are not permitted to use the IOSS return (Article 369).

Pillar 3: Single VAT Registration - July 2028 the expansion of OSS to include e-commerce and cross-border stock movements. No longer a need to file additional VAT returns to disclose the acquisition in the destination country.

A new reporting module for the transportation of own items will be added to the current OSS return.

The country of goods dispatch shall be the member state of identification for OSS registration for non-EU established enterprises.

The initial plan to exclude capital goods from the OSS extension has been abandoned, The owner is eligible for full VAT recovery,

The scope of OSS will be expanded to include energy through systems, supply and install commodities offered on ships, trains, and airplanes (Articles 369).

ViDA has withdrawn its proposal to require B2C imported sales to use the Import One-Stop Shop IOSS single return.

As of July 1, 2028, no new call-off stock arrangements may be used (Article 17).

Also, the suggested expansion of the marketplace's "deemed supplier" to encompass EU retailers will not happen.

By 2033, the European Commission is expected to conduct an assessment of the deemed supplier regulations in order to fully extend them. 

The intended harmonization of the non-resident B2B domestic reverse charge (Article 194) regulations will proceed. When a non-resident supplier provides goods to a customer who is VAT registered in the country, member states will be obliged to "must" impose the reverse charge.  For example, only implementing the reverse charge if the client is a resident of the Member State where the VAT is owed. .

Artworks and supplies used in the margin scheme are not included. Disclosure of such transactions is required on the ESL.