{"id":29478,"date":"2026-09-20T07:00:01","date_gmt":"2026-09-20T07:00:01","guid":{"rendered":"https:\/\/bilnex.io\/en\/vida-oss-changes-2027\/"},"modified":"2026-09-20T07:00:07","modified_gmt":"2026-09-20T07:00:07","slug":"lai-dzivo-musu-parmainas-2027-gada","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lv\/lai-dzivo-musu-parmainas-2027-gada\/","title":{"rendered":"ViDA OSS izmai\u0146as no 2027. gada 1. janv\u0101ra: kas j\u0101p\u0101rbauda"},"content":{"rendered":"
\n
\n
\n

In short: very little changes on 1 January 2027<\/h2>\n

Union OSS is the EU’s One Stop Shop: a single portal where you declare VAT on your cross-border B2C sales in one return instead of registering in each customer’s country. If you already use it, 1 January 2027 brings you no new registration and no new filing rhythm. The European Commission calls the effect of that date on OSS and IOSS users exactly what it is: minor legal clarifications<\/a>. A few rules shift around when VAT becomes chargeable, how the threshold is calculated, and how far each scheme reaches. There is one genuine extension: from 1 January 2027 you can also declare B2C supplies in the e-charging sector<\/a> through OSS. Most of what gets advertised under the ViDA label (VAT in the Digital Age, the EU’s VAT reform package) starts only on 1 July 2028.<\/p>\n

\n

Key facts<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
Fact<\/th>\nValue<\/th>\nValid from<\/th>\nSource<\/th>\n<\/tr>\n<\/thead>\n
Legal clarifications affecting OSS and IOSS users<\/td>\nMinor legal clarifications for users of the OSS and IOSS schemes<\/td>\n2027-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
OSS extended to e-charging<\/td>\nOSS can be used to declare B2C supplies in the e-charging sector<\/td>\n2027-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Core Single VAT Registration (SVR) reforms<\/td>\nExpansion of the OSS schemes, mandatory reverse charge for non-established suppliers; platform deemed-supplier rules for short-term accommodation rental and passenger road transport (a Member State ma<\/td>\n2028-07-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Cross-border B2B digital reporting (DRR)<\/td>\nDigital reporting requirements take effect, e-invoicing becomes the default method of invoicing<\/td>\n2030-07-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Legal basis for ViDA<\/td>\nCouncil Directive (EU) 2025\/516, adopted 11.03.2025, published in the Official Journal of the European Union 25.03.2025, entered into force 14.04.2025<\/td>\n2025-04-14<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Updated OSS guides and explanatory notes<\/td>\nPublished to reflect the SVR changes that apply from 01.01.2027<\/td>\n2026-07-24<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

First, pull 2027, 2028 and 2030 apart<\/h2>\n

The most common mistake is squeezing the whole ViDA package into one date. According to the Commission’s own overview<\/a>, the real timetable is phased out to 2035:<\/p>\n