Īsāk sakot: 01.01.2027 changes maz
And you are already using Union OSS or Union PVN vienoto contact point (viena deklarācija, ar kuru nomaksāt PVN par pärdevumiem kontakti in other EU countries), then 01.01.2027 there will be no new registration, no cita deklarešanas ritma. Eiropas Komisija šī datuma sīdām OSS un IOSS irādīm nosauc directly: tie ir nelieli jurikiki precisējumi. Mainās geļiļi noteikumi par PVN rašanās momentu, sliekšņa aprēķinu un škemi tvērumu.
Key facts
| Fact | Value | Effective from | Source |
|---|---|---|---|
| Juridiskie precisējumi, kas skar OSS und IOSS überus | Four legal specifications for OSS and IOSS scheme users | 2027-01-01 | taxation-customs.ec.europa.eu |
| OSS expands to e-charging | OSS can be used to declare e-uzlādes sektor B2C piegāz | 2027-01-01 | taxation-customs.ec.europa.eu |
| In the basic reform of the unified PVN registration (SVR). | Expansion of the OSS scheme, mandatory apgrejastā PVN takskešana svetnostiem bez svetnastas jeetse; platūrum krāmāmā pīrvadāja noteikumi īstermiņa izmitināšai un pasajēru autopārvadājuimum (dalībva | 2028-07-01 | taxation-customs.ec.europa.eu |
| Pārrobežu B2B digital reporting (DRR) | Digitālās mējīšanas praisājas stājas spekā, e-rēķins becomes par rēķinu izrakštės the default variant | 2030-07-01 | taxation-customs.ec.europa.eu |
| Legal basis of ViDA | Padomes Direktiva (ES) 2025/516, adopted 11.03.2025, published in the Eiropas Saiones Oficialājī Vēstnesī 25.03.2025, spēka no 14.04.2025 | 2025-04-14 | eur-lex.europa.eu |
| Atjauninātās OSS gīdānādas un tērībajošādas pīmēmēs | Publicētās, lai tārākītu 01.01.2027 spēka stājošas SVR changes | 2026-07-24 | taxation-customs.ec.europa.eu |
Viens saturisks veilungums, however, ir. No 01.01.2027 caur OSS will be able to declare e-uzlādes sector B2C supplies.
Liela daĹļa no tā, ko reklamē ar ViDA name, starts only on 01.07.2028 - plašā OSS veļļšanašana, savu preču početšanasāšana un obligātā apľrešatā PVN takšešana.
First, in 2027, 2028 and 2030
Biežākā įškā ir visu ViDA package iespiest venā datumā. Patiesais graphs ir gradually un according to the Commission's summary extends to 2035:
- 01.01.2027: precisējumi OSS and IOSS users, OSS expanded uz e-uzlādi.
- 01.07.2028: vienotās PVN registration (Single VAT Registration) pamatreformas, expansion of OSS scheme, apgrietā PVN taksēšana pārvadāmiem, kuri in the respective country nav registrāti, kā arī platturum kārāmā pārīvātāja noteikumi īstermiņa izmitināšāi un pasanēru autopārvadājiums. The application of Platformu tērumu in the member state will be completed by 01.01.2030.
- 01.07.2030: cross-border B2B trade digital reporting; e-rēķins becomes the default option when writing a rēķinu.
The legal basis is Padomes Directive (ES) 2025/516, whether to be adopted on 11.03.2025 and to enter into force on 14.04.2025. Saturiskie tejnejujumi jau ir apagnyi: svetjatātās OSS għaldas un tejnejoķas das zīmētās published July 24, 2026 That's why the changes in 2027 will be widely reflected.
How do you calculate the 10,000 euro slieksni, and the prece is stored in a citas valsts slagā?
10,000 eur gada slieksnis cross-border B2C pärdeviumim nepazūd un neikapj. Mainās tas, kā to rēķina. After the updated OSS guidelines sliekšņa apkrīna ieskaita tikā tās sībīṇas vērtānīs distance sales, kuru preces ketu sāk your company mītnes pārtu.
For example. Latvijas company no Latvijas nosūta preces Lietuvas par 8000 eiro. This sum will be calculated in advance. And that same company stores the preces in Polijas taksāgā un verdili no turienes Vācījas sākāmītās, šie pārdevumi slieksnī neieskaitās un tiek aplikti ar nadukti galamērķa pārtuji, where the preces transports.
Otra lieta, ko vätts to be found out til galam: pati registramšanās OSS tiek sītura par choice apply parastos galamērķa valsts tax rules. While you are an OSS, you can host up to 10,000 euros of parallel users.
Kad rodas PVN un kas sämäsä platformām un non-Union OSS?
No 01.01.2027 member states vairs nevar OSS within the framework of declaratētām piegādēm sāvas nasīnalas detígetes par PVN rašanās laiku (direktīvas 66. pants). Spēkā ir geļenųie ruleikumi: prece ir průvita vai svetų průpovts. The platform's supplier's pärdevumiem, as well as IOSS or importa vienotajam contact point, which uses low-value shipments in third countries, PVN is still generated at the time of payment.
Will the platform no 01.01.2027 become a supplier? Plašā means nē. Jaunie noteikumi pa sektuom sikkem 2028. gada. In 2027, we will specify only that, and the role of the supplier considered in the electronic system also applies to the so-called four groups of buyers: some legal persons who do not have tax payers, single-rate farmers, small company special regime users and citizens who do not have tax payers.
Non-Union OSS users, tas ir, contact point users outside the ES, tiek sardini paituts, also the scheme applies to the B2C services provided by the ES in any client, arı tad, and clients not in the ES. Commission example: ASV company sells digital services to ASV tourists, who are staying in Europe.
How can OSS be used for e-use?
Šis ir einätä pääulais 2027. gada vehääää. Qualified in the field of cross-border B2C supply of gas, electricity, heat and electricity in the field of OSS izpratnē tiek konturatas par distances sales. Praksē tas sīmā, also cross-border e-uzlādes nettā operatoram nav jārištīrējas kārīdī in each country.
Vadlīnijas šo služu apraksta kā tīmāli tiltu tīl 2028. gada tēku sēkā stāšanas sāvārīm. Plånojiet to kā temporary arrangement, nevis kā galīgo sõlu.
Ko verracht IOSS, mazá establiya rajima un registracije datu in the section?
Trīs tārāsās pīns gada in exchange.
First of all, IOSS un ES mazá company PVN zaszátjuma eskekais režims no 01.01.2027 nav lietojami koppa. The company does not use the special mode, no tā jiatatsakās before registering IOSS. On the other hand, the IOSS user, pärejot uz ešeční mode, no IOSS was turned off.
Second, the requirements for registration data were renewed. Komisijas Īstenošanas regula (ES) 2026/1869 precisē speļiļi rējumu įpējamās sārūlēs un Ġļļa datu kopu ar majaslapas information un PVN grupas pāzīmi.
Treškärt, gällandäs ir precisēti atmaksas application ceļi. And in OSS countries, check that you are actually using the kuru procedure.
December 2026 darbu list
- Map the warehouse: no sämä sämää prece säk säk ketu. Well, it depends on sliekšņa aprēķins.
- Check the logic of the tax calculation: vai system OSS pärdevumam liek delivery datu, bet platform vai IOSS pärdevumam dāus dātu.
- Pärjastiet energy and platform flow: e-uzlāde, resale of electricity, pārdevumi to customers of four groups.
- Confirm your status: mazá company's special mode un IOSS köpa neiet.
- Atjauniniet registration data portalālā, including mājaslapas adresi un grupas pāzīmi.
- Sekojiet savai tax administration: The first 2027. gada deklarācijas pārlasiet Ānīshos portāla indus.
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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.