Kad saksies ViDA pamatpasākum?

Yes, but gradually. ViDA or "VAT in the Digital Age" packages vienotās PVN registration pamatpasākumi stāsies spēka July 1, 2028. Now this date has been extended by the OSS or the One Stop Shop mechanism, so that sellers who are not registered in the country will have to pay VAT in reverse. Before that, January 1, 2027, . Izsaukuma in a warehouse or call-off stock order, also prece tiek pärvesta uz warehouse in another member state and sell only later. This arrangement will disappear completely June 30, 2029, because it will not be possible to start the transfer of new goods after June 30, 2028.

What does "viena PVN registration" really mean?

Nosaukums as a template. ViDA nerada a new, unique PVN number throughout Europe. According to ar Eiropas Komisijas sklidojumu only expanded the scope of OSS usage, so retāk will be registered again. Your Latvijas VATN payer number will not change, it will change only when you can declare it.

Kuri trės pāsākumi mazina tukukū pūs višana PVN numariem?

  • OSS expansion: no 2028. gada 1. juila ar Saionje OSS will be able to deklarēt arī determined local B2C product supply in countries where the company is not registered.
  • Transporting your goods: preces početšanu uz citu kāhīmvalsti will be able to declare according to ar jano erikärtību tika ar registration valsts PVN numberu, ja galamērķa parkutī ir pilnas priekšnodokļa rištūpīšanas privet.
  • Obligāta reversā as VAT payment: ja pärdeväks nav registrers galamērķa pārtuja, bet pircējs tur ir PVN taksetājs, taka takšešanas pāries pāries pircējam according to the new Article 194.

How would these changes look like in the everyday life of a Latvijas company?

  1. Latvijas e-veikals sells products to Lietuva's consumers directly in Latvijas sukuri. Today, such sales already take place through OSS, which exceeds 10,000 euros in sales up to slieks.
  2. Latvijas vairumtirgotājs pārved preci no Rīgas įkādūgas uz įdākuu Polijā dērpardējāi. No, 2028. gada 1. juila šo präveštešanu will be able to declare savu precu pärvešanas erikärtības within, bez Polijas PVN number.
  3. Latvijas služba utmanas uzstāda įkāmā Vācījo vāmān PVN daltājam. No tā paša datuma PVN pāries pircejam reversā sādīva, un pārdevējam Vācīje nevās jārištērējas.

Kuri sliekšņi un obiābī nekur nepazudīs?

ViDA neskar divas in the familiar borders. ES scale 10,000 euros for sale in slieksn palik nemainīgs, un tasto nemainīgs palik katras valsts vietējais registration slieksnis. Igaunijā tas ir 40,000 euros at the time of registration, Lattvija un Lietuvā spekke ir savi savi sliekšņi. Shie ir sälli teikumi, ne ViDA daļa. In the transfer of dust, special precautions will be taken by the user monthly declaration arı nulles mālān un jāgāda dati 10 gadus no pārvešanas gada end. Reversā PVN täkäšana neaptver või galapatērētājam, so B2C essotos OSS vai local registracija paliks nakama.

What to do now, before 2028?

Apzinieties, kur Jums ir višena PVN numuri un kontakionas, un atdaliet B2C und B2B sales flow. Tas parādīs, kurus no trēs vērāms Jūs vākti skar. Follow the changes in your state's PVN legislation, whether ar ītīsanas normām பியிப்பை un jāpublicē til 2028. gada 30. junnam. Nemainiet ochte registrations, while your state's tax authority has not published a specific guideline. Estonian Tax and Customs Administration (EMTA), e.g., August 6, 2026 such a guideline had not been published yet.

FAQ

When does the main part of ViDA come into effect and what will change?

The main measures of ViDA will enter into force on 1 July 2028. From this date, the OSS will be extended and mandatory reverse charge for non-resident sellers on B2B sales will come into effect.

Will ViDA create a single European VAT registration number?

No. ViDA does not create a new pan-European VAT number. The Estonian VAT number will remain, but what can be declared under it will change in some situations due to the expansion of the OSS.

What are the key deadlines between January 1, 2027 and June 30, 2029?

A minor change will enter into force on 1 January 2027, mainly affecting OSS supplies of gas, electricity and heat. On 30 June 2029, the call-off stock regime will disappear permanently.

Will ViDA eliminate the EU's €10,000 distance selling threshold or the Estonian registration threshold?

No. ViDA does not affect two thresholds: the EU-wide distance selling threshold of 10,000 euros and the Estonian registration threshold of 40,000 euros remain unchanged.