Short answer: two dates that matter to an OSS user

Commission Implementing Regulation (EU) 2026/1869 is already in force. It entered into force on 17 August 2026, twenty days after its publication in the Official Journal of the European Union. However, its impact on the OSS (One Stop Shop) user is divided into two stages. The changes to the registration data will apply from 1 January 2027 to 30 June 2028. The new VAT return form and the fourth special scheme will only enter into force from 1 July 2028. Until that date, your current OSS reporting will remain the same.

What is EU 2026/1869 and what is it not?

The regulation is part of a broader ViDA (VAT in the Digital Age) package under, but is not the same as, the OSS. It specifies the technical and reporting rules for the special procedures of OSS and IOSS, i.e. the Import Single Window. The regulation did not introduce a new obligation for OSS users to use real-time e-invoices, which is the second, later part of the ViDA.

What will change from January 1, 2027?

From this deadline, website information will only become mandatory in the OSS registration "if available", VAT group data will be specified, and for VAT groups, permanent establishment data may no longer be entered in the field provided for this purpose. Commission Implementing Regulation treats this as a technical correction, not a new obligation.

What will change from July 1, 2028?

The current form will be replaced by a common electronic message covering four special procedures: non-Union, Union, import and new special procedure for the transfer of own goods. The zero declaration will remain mandatory if no supplies have taken place, the correction must be accompanied by a reason (for example, a cancelled transaction or an incorrect VAT rate), and the data will be broken down by country, country of origin and VAT rate.

Who is affected the most?

This is most relevant for sellers who store goods in Germany, Poland or elsewhere in the EU, and for marketplaces that act as a deemed supplier for VAT purposes. For them, the accuracy of the country of origin and VAT number of the goods becomes crucial. The wrong country in the declaration means the wrong VAT for the wrong member state.

What remains the same?

The Union's OSS will remain quarterly. The Tax and Customs Board confirms that The deadline is the last day of the month following the quarter.. The zero declaration is still valid, the adjustment is ongoing. in the next declaration within three years, and the regulation did not introduce a new €10,000 threshold or an OSS-specific EU fine.

A practical checklist for preparing for 2026–2028

  • Check the country of origin, permanent establishment and VAT number details for each member state where you store the goods.
  • Keep evidence of adjustments. Article 51(2) of Regulation (EU) No 952/2013 provides:, that where, during a customs control carried out in relation to a customs debt, it becomes apparent that the relevant entry in the accounts needs to be corrected and the person concerned has been informed, the relevant documents and information shall be kept for a period of three years in addition to the normal retention period.
  • Ask your accountant and software provider when their system will be ready for the new form.
  • Keep OSS reporting separate from regular VAT returns and subsequent ViDA B2B reporting.

FAQ

When will EU 2026/1869 enter into force?

EU 2026/1869 entered into force on 17 August 2026, twenty days after its publication in the Official Journal of the European Union. The practical impact of the regulation on OSS users is divided into two periods.

What will change in OSS from January 1, 2027?

From January 1, 2027, the details of registration data will change: website information will become mandatory "if available", details will be added to VAT group data, and permanent establishment data may no longer be entered in the field provided for this purpose.

When will the new OSS VAT return form come into effect?

The new VAT return form and four special procedures will enter into force on July 1, 2028. Until then, your current OSS reporting and form will remain valid.

Will OSS reporting remain quarterly?

Yes. The Union OSS will remain quarterly and the tax payment deadline is the last day of the month following the quarter. A zero declaration is still mandatory if no supplies were made.