Īsā's answer: divi datumi, kas OSS svettām ir vāyāgān

Commission implementing regulation (ES) 2026/1869 ir jau spekke esošs legal act. It shall enter into force on August 17, 2026, twenty days after publication in the Official Gazette of the European Union. Bet tās tītāde uz OSS, jeb vienotā contact pointa (One Stop Shop, OSS) user, sadalīza divos posmos. Reģistrācijas datu changes ir spekke no 2027. gada 1. janvāra til 2028. gada 30. jujnam. Jauna PVN deklarācijas forma un ceturtā special scheme stāsies spēka tikai no 2028. gada 1. juila. Līd šim datumam your current OSS report palik nemainīga.

Does ir ES 2026/1869 un kas tas nav?

The regulation falls within the broader ViDA (VAT in the Digital Age) package, but not identical. Tā precisē OSS and IOSS, jeb importa vienotā contact point, special scheme technical and reference rules. Regula OSS users have new real-time e-registration options. Tas ir ViDA otrais, laterai posms, kas skar B2B tradukti, ne šo regulu.

Does it change after January 1, 2027?

Starting with the date, majaslapas information OSS registracijo must be specified only, "ja tā ir adana". The data of PVN groups is not specified, and in the case of PVN groups, it is no longer allowed to enter the data of fixed establishment in the field provided. Commission's regulation šo traktē kā tehnisku labojumu, nevis jaunu hutuumu.

Will it change on July 1, 2028?

The current form is replaced by vienota elektroniska ziņa, which is covered by four special schemes: the scheme outside the Union, the Union scheme, the import scheme and the young pašu preču početšanas scheme. Zero deklarācija, report, ko submitat, and in the relevant period piegāzu nav bijushas, palik is obligatory. Labojumam būs pēvievione pamatojums, e.g. canceled transaction or incorrect PVN number. The data will be divided according to the country of origin, the country of origin and the VAT rate.

Who is affected the most?

This is especially true for vendors who store their products in the Netherlands, Poland or the EU, as well as on trading platforms that act as a deemed supplier instead of a deemed supplier. It is for them that the country of origin of the preces and the accuracy of the PVN number data becomes izščiroša. Glūka valsts norādē deklarākījai nepareizu PVN pīrāmāi Āmārīvalstij.

What remains unchanged?

Union OSS palik ceturkšņa report. In Estonia, Nodokļu un muitas dienests confirms, too tetermin ir ceturksnim svetsinā last day of the month, . In zero, the deklarācija is still there, the labojums is happening within the next three years. Un regula nav atnesusi neither the new 10,000 euro limit nor the OSS specific ES war.

Practical preparations for 2026-2028. I will

  • Check the country of origin, permanent institution and PVN number data par katru member property, in which the custodian preces.
  • Keep the labjumu proof. Regulas (ES) Nr. 952/2013, Article 51, Clause 2, .
  • Jautājiet įvātāvedim un svetārājas pārīvātājam, that his system will be a new form of gatava.
  • Turiet OSS reports are separate no daily PVN declarations and no later in the ViDA B2B report, because there are 3 different responsibilities, whether they change at the same time.

FAQ

When will EU 2026/1869 enter into force?

EU 2026/1869 entered into force on 17 August 2026, twenty days after its publication in the Official Journal of the European Union. The practical impact of the regulation on OSS users is divided into two periods.

What will change in OSS from January 1, 2027?

From January 1, 2027, the details of registration data will change: website information will become mandatory "if available", details will be added to VAT group data, and permanent establishment data may no longer be entered in the field provided for this purpose.

When will the new OSS VAT return form come into effect?

The new VAT return form and four special procedures will enter into force on July 1, 2028. Until then, your current OSS reporting and form will remain valid.

Will OSS reporting remain quarterly?

Yes. The Union OSS will remain quarterly and the tax payment deadline is the last day of the month following the quarter. A zero declaration is still mandatory if no supplies were made.