Short answer: correctional reform begins on July 1, 2028
For users of the OSS or One Stop Shop (VAT Special Scheme Single Point of Contact) and IOSS or Import One Stop Shop, the VAT in the Digital Age or ViDA package brings a new rule for correcting declarations, but it will come into force from 1 July 2028, not 2027. The rule follows from Council Directive (EU) 2025/516 from Article 3. On 1 January 2027, however, only minor clarifications OSS/IOSS users and extension to some distance selling in the energy sector. They are not subject to the correction mechanism. Adopted on 27 July 2026 Implementing Regulation (EU) 2026/1869 confirms the same distribution: changes to registration data will begin in 2027, but major declaration changes will only begin in July 2028.
How do OSS and IOSS improvements work in Estonia today?
Currently, the rule is strict: once a declaration has been approved in e-MTA, it cannot be changed, even if the submission deadline has not yet arrived. Explanation from the Tax and Customs Board The error will be added to the correction block for the next period, but the amount originally declared must still be paid. Latvian VID describes same model: the approved declaration cannot be deleted or corrected, the correction will be made in the next quarterly or monthly declaration.
What is ViDA changing in the correction rules?
From 1 July 2028, it will become a two-step process. If the error is discovered before the statutory deadline for submitting the declaration, to change the same declaration. The correction in this case will go directly to the current declaration. The rule is set out in Articles 365, 369g and 369t of the VAT Directive, which cover non-commercial OSS, Union OSS and IOSS; the same logic applies to the new special scheme for the transfer of own goods. If the error concerns an earlier period and is discovered after the deadline, the correction will still go to the later declaration. This part of the rule will not change.
Three-year deadline, required data and declaration calendar
In a subsequent corrective return, you must indicate the Member State of consumption, the original tax period and the amount to be corrected. The right of correction applies three years from the mandatory filing date of the original return, not the actual filing date. OSS returns are now quarterly and IOSS returns are monthly, both with a deadline until the end of the month following the tax period.
What happens to the right to correction if you leave OSS?
If a company has terminated the special scheme, been excluded from it, or changed its Member State of registration, any errors found later can no longer be corrected through OSS/IOSS. The directive provides for, that in this case you must contact the tax authorities of the Member State of consumption directly. Estonian practice follows the same path: before being removed from the commercial register The special procedure registration in e-MTA must be completed and the declaration for the last period must be submitted, after which all further business will be handled directly with the member state.
What should change before July 2028?
Three things are worth setting in place now: keep the return internally reviewed until the filing deadline, as this provides a real opportunity for correction after 2028; keep transaction-based evidence, as corrections can be made up to three years ago; and think about how refunds and surcharges will move if the correction is made in the current return in the future, rather than in a later period. Implementing Regulation (EU) 2025/518 changes the OSS/IOSS administrative rules, including articles 61 and 61a, but how exactly the Estonian, Latvian and Lithuanian tax portals will display the new correction window is yet to be confirmed. Check back closer to 2028.
FAQ
When will the ViDA OSS correction rule go into effect?
The ViDA OSS correction rule will take effect from July 1, 2028, not 2027. Only minor clarifications for OSS/IOSS users will take effect on January 1, 2027.
How can the OSS/IOSS declaration be corrected now?
Currently, a confirmed OSS/IOSS declaration cannot be changed. The error must be corrected in the declaration for the next period, but the amount originally declared must still be paid.
What will change with the ViDA correction rules from 2028?
From 1 July 2028, if an error is discovered before the submission deadline, the same declaration can be amended. If the error is discovered after the deadline, the correction will still be applied to a later declaration.
How long is the right to rectification valid under the new ViDA rule?
The right of rectification is valid for three years from the mandatory filing date of the original return, not from the actual filing date.