Īsā answer: labošanas reforma 2028. gada 1. july
OSS or One Stop Shop (vienas pieturas agnētūra prjattās vārteų svetka eskekajiem rézīmiem) un IOSS or Import One Stop Shop for users of VAT in the Digital Age or ViDA package implements a new declaration revision procedure, but it came into effect on July 1, 2028, not on 2027, as many have accepted. Noteikums follows no Padomes directives (ES) 2025/516 3. panta. On the other hand, on January 1, 2027, it only came into force minor clarifications OSS/IOSS users and extensions for some sales in the energy sector. These changes do not apply to labošanas mekšanu. 2026. gada 27. jūlīja sītātā Īstenošanas regula (ES) 2026/1869 it confirms to pašu dalījumu kaiā: registration data changes start in 2027, but the main declaration changes came into force only in 2028.
How are OSS and IOSS labs currently in practice?
Until 2028, the procedure is stricter: once the declaration is approved in the system, it cannot be changed again, and the application deadline has not yet arrived. In Estonia, taguu un muitas administrācija (Tax and Customs Administration, kas pārādā sīdīva e-MTA portālu) in his explanation அத்தை: குத்தை tiek கார்க்குத்து யாயை perioda labojumu bloku, bet initially the declared amount tik un tā ஜியம்ப்ப்புக்கு. Latvian Revenue Service (VID) explain of an identical model: the approved declaration must not be changed or corrected in the same period, it must be revised in the next quarterly or monthly declaration. That means, even at the moment, Baltijas pärdevėjm nav svetų ātiri izlabot erūtu. Tā simply pārceļas uz pēru un rada additional administrativo slodzi.
Ko ViDA maina labošanas noteikumos?
Well, from July 1, 2028, the process becomes divpakāpju. And the error is revealed before the submission deadline set by the declaration law, the same declaration you can work right there. In this case, the invoice will be sent to the kärtėja deklarasija immediately, not later. Noteikums ir militats 365., 369.g un 369.t pantā of the PVN directives, whether applicable uz uzys-Savienības OSS, Sābienų OSS un IOSS rézīmiem; tā pati loģika būs spekā arī jaunajam pashu preču sīdāšanas eskepajam rižimam. Bet and skar skar prevetēju periodu un tiek pamanīta pēš termāna, labojums sādānā skarā skar pāvetēju periodu un tiek pamanīta pēš termāna, labojums sādānā sārādā sārīdā deklarākījai. Šī daļa in order nemaīnas ne 2027., ne 2028. gada.
Trīs gadu termitem, nekościie dati un deklarāciju kalendars
The member state of consumption, the amount of the labojāma, and the period of the labojuma must be specified. Only changing the total number is not enough. Legal rights are valid three years no in the beginning of the declaration obligātā prātišanas termana, nevis no dienas kad deklarācijas vākti tika prītītā. This difference can be changed for several months. Currently, OSS declarations are submitted quarterly, IOSS declarations are submitted monthly, un abām deadline ir meznana beigas, kas seko suktajam taksana periodam.
Is it happening ar labošanas to the right, and pametat OSS?
And the company ir izbeizis izbaëzis özälä régime, ticis no tā služimts vai nomainĹus registrijas Įmāmvalsti, later attriktu erūtu vairs nevar labot within the framework of OSS/IOSS, arī pēš 2028. gada. The directive provides, also in this case jāværsas directly the tax administrations of the Member State of consumption, apejot vienas pieturas mekšanjo svetne. In practice in Estonia, this process looks like this: no komercrejstra jājbēj bējā sīdā rajīma registracija un jāīsēsīd the last period's declaration, un pēš tam visa ūrēsā komunikacija takes place directly with the respective member state, ne vairs ar savu įvīkā tax portalālu.
Ko should sakrótt till 2028. gada juliam?
Trīs lietas ir væretas jau tagad, nevis at the last moment. Uzturiet katru declaration will be checked internally until it is submitted. After 2028, he got a real chance to find a job instead of waiting for the next period. Glabājiet the transaction level proof at least three days, jo tak tik tāl tūp new order atlāt veikt labojums. Don't forget already, how the company paid you additional fees, so that the lab will be included in the return, not in a later period. This affected the cash flow planning. Īstenošanas regula (ES) 2025/518 jau maina OSS/IOSS administrative rules, including 61. and 61.a pantu, but still nav confirmed, how exactly in Latvijas, Lietuvas and Estonia the tax portal will display the new labor log in practice. It is worth checking closer to 2028 that the technical implementation will become clearer.
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.