ViDA OSS changes from 01.01.2027: checklist

In short: little will change on January 1, 2027

If you are already using the Union OSS, the Union VAT One Stop Shop, there will be no new registration or new declaration rhythm on 1 January 2027. The European Commission explicitly mentions the impact of this date on OSS and IOSS users. for minor legal clarifications – individual rules regarding the moment of VAT occurrence, calculation of the threshold and scope of schemes will change. However, there is one substantive extension: from 1 January 2027, it will also be possible to declare via OSS B2C deliveries in the e-charging sector. Much of what is being promoted under the ViDA name – the broad expansion of OSS, the transfer of own goods scheme, mandatory reverse charge – will not start until July 1, 2028.

First, separate 2027, 2028, and 2030

The most common mistake is to push the entire ViDA package into one date. The actual schedule is According to the Commission's own review gradual until 2035:

• 01.01.2027: clarifications for OSS and IOSS users, OSS extends to e-charging.
• 01.07.2028: key reforms to the Single VAT Registration, the extension of OSS schemes, the reverse charge mechanism for non-established suppliers and the deemed supplier rules for platforms in short-term rental and road passenger transport. Member States may postpone the implementation of the platform rules until 01.01.2030.
• 01.07.2030: digital reporting for cross-border B2B trade, e-invoice becomes the default invoicing option.

The legal basis is Council Directive (EU) 2025/516, which was adopted on 11.03.2025 and entered into force on 14.04.2025. Substantive guidelines are available: updated OSS guidelines and explanatory notes were published July 24, 2026 just to reflect the changes in 2027.

How is the 10,000 euro limit calculated if the goods are in a warehouse in another country?

The annual limit of 10,000 euros for cross-border B2C sales will not disappear or increase. What will change is how it is calculated. According to the updated OSS guidelines, only intra-Community distance sales that originate from your country of residence will be counted towards the limit.

Example: An Estonian company sends goods from Estonia to Finnish consumers for 8,000 euros – this amount is included in the calculation. If the same company stores the goods in a Polish warehouse and sells them to German consumers from there, these sales do not fall within the limit and are taxed in the country of destination, where the transport of the goods ends.

Another thing to make clear: registering for OSS itself is considered an option to apply the normal taxation rules of the destination country. While you are in OSS, you do not use the home country's 10,000 euro limit in parallel.

When will VAT arise and what will change for platforms and non-Union OSS?

From 1 January 2027, Member States can no longer apply their national derogations on the time of chargeability of VAT to supplies declared via OSS (Article 66 of the Directive). The general rules apply: the goods are supplied or the service is provided. For sales by the presumed supplier of the platform and IOSS, VAT remains chargeable upon receipt of payment.

Will platforms become deemed suppliers from 1 January 2027? In a broad sense, no. The new sector-specific rules will start in 2028. In 2027, it will only be clarified that the role of deemed supplier of an electronic interface will also cover sales to the so-called four groups: certain non-taxable legal entities, flat-rate agricultural producers, companies using the special small enterprise scheme and other exempt taxable persons.

For a Non-Union OSS user, it is made clear that the scheme covers B2C services provided in the EU to any customer – even if the customer is not resident in the EU. Commission example: A US company sells a digital service to a US tourist who is currently in Europe.

How can OSS be used temporarily for energy and e-charging?

This is the only real extension for 2027. Qualifying cross-border B2C supplies of gas, electricity, heat and cooling will be considered distance selling for the purposes of the OSS, meaning that the cross-border e-charging operator does not have to register separately in each country. The guidelines describe this as a temporary bridge until the 2028 rules come into force – so plan accordingly, not as a final solution.

What to check with IOSS, the special scheme for small businesses and registration data?

Three checks before the new year. First: IOSS and the EU VAT exemption scheme for small enterprises will not be used together from 1 January 2027. A company using the special scheme must opt out of it before registering for IOSS; an IOSS user must deregister from IOSS when entering the special scheme. Second: registration data requirements are updated. Commission Implementing Regulation (EU) 2026/1869 updates the application rules for special procedures and adds website information and VAT group identifier to the database. Third: refund application routes are specified in the instructions - if you have input VAT in OSS countries, check which procedure you use.

December 2026 Activity List

• Map warehouses: which countries the goods are actually shipped from. This determines the calculation of the limit.
• Test the logic of the tax moment: Does your system set a delivery date for OSS sales and a payment receipt date for platform or IOSS sales?.
• Review the energy and platform flows: e-charging, electricity resale, sales to four groups of customers.
• Confirm your status: The small business special scheme and IOSS do not apply at the same time.
• Update registration details in the portal, including the website address and group ID.
• Follow your tax administrator: Check local portal guidelines before your first 2027 declaration.

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Last checked: September 16, 2026

FAQ

Will ViDA's major OSS reform begin on January 1, 2027?

No, only legal clarifications and the extension of OSS to e-loading will enter into force on 1 January 2027. The major reform, including the own goods transfer scheme and mandatory reverse charge, will start on 1 July 2028.

How will the €10,000 limit be calculated from 2027?

Only intra-Community distance sales that are shipped from the country where the company is located are included in the calculation of the threshold. If the goods are located in a warehouse in another country and are shipped from there to the buyer, these sales do not count towards the threshold and are taxed in the country of destination.

Can IOSS and the EU Small Enterprise Scheme be used together in 2027?

No, from 1 January 2027, IOSS and the EU SME scheme are mutually exclusive. A company must opt for one and opt out of the other before registering.