ViDA OSS changes from 1 January 2027: what to check

In short: very little changes on 1 January 2027

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 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 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.

First, pull 2027, 2028 and 2030 apart

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

• 01.01.2027: clarifications for OSS and IOSS users, plus the extension of OSS to e-charging.
• 01.07.2028: the core Single VAT Registration reforms (one VAT number for the whole EU instead of many), the expansion of the OSS schemes, mandatory reverse charge for non-established suppliers (the buyer accounts for the VAT instead of the seller), and platform deemed-supplier rules for short-term accommodation rental and passenger road transport. A Member State may postpone the platform rules until 01.01.2030.
• 01.07.2030: digital reporting for cross-border B2B trade, with e-invoicing becoming the default way of invoicing.

The legal basis is Council Directive (EU) 2025/516, adopted on 11.03.2025 and in force since 14.04.2025. And you don’t have to guess at the detail: updated OSS guides and explanatory notes were published on 24 July 2026 specifically to cover the 2027 changes.

How is the €10,000 threshold calculated if your stock sits in another country?

The €10,000 annual threshold for cross-border B2C sales doesn’t disappear and doesn’t go up. What changes is the way you count towards it. Under the updated OSS guides, only intra-Community distance sales that are dispatched from your own country of establishment go into the calculation.

An example. An Estonian company ships goods from Estonia to consumers in Finland for €8,000. That amount counts. If the same company keeps stock in a warehouse in Poland and sells from there to German consumers, those sales stay outside the threshold and are taxed in the country of destination, where the transport of the goods ends.

One more thing worth being clear about: registering for OSS is itself treated as opting into the normal destination-country taxation rules. For as long as you’re in OSS, you’re not also running your home country’s €10,000 threshold in parallel.

When does VAT become chargeable, and what changes for platforms and non-Union OSS?

From 1 January 2027, Member States can no longer apply their national derogations on the time when VAT becomes chargeable (Article 66 of the directive) to supplies declared through OSS. The general rules apply: the goods are delivered or the service is performed. For platform deemed-supplier sales and for IOSS, the Import One Stop Shop used for low-value goods imported from outside the EU, VAT still becomes chargeable when the payment is accepted.

Do platforms become deemed suppliers on 1 January 2027? Broadly, no. The new sector-specific rules start in 2028. What 2027 does is clarify one point only: the deemed-supplier role of an electronic interface also covers sales to four further groups of customers, namely certain non-taxable legal persons, flat-rate farmers, businesses using the special scheme for small enterprises, and other exempt taxable persons.

A non-Union OSS user is a supplier established outside the EU declaring B2C services. For them it becomes explicit that the scheme covers services supplied in the EU to any customer, including a customer who doesn’t live in the EU. The Commission’s own example: a US company sells a digital service to a US tourist who happens to be in Europe at the time.

How can OSS be used temporarily for energy and e-charging?

This is the only real extension in 2027. Qualifying cross-border B2C supplies of gas, electricity, heating and cooling are treated as distance sales for OSS purposes, which means a cross-border e-charging operator doesn’t have to register separately in every country it serves. The guides describe this as a temporary bridge until the 2028 rules take effect. Plan around it as a bridge, not as the final answer.

What to check in IOSS, the small-business scheme and your registration details

Three checks before the year turns. First: from 1 January 2027, IOSS and the EU special scheme for small enterprises (the cross-border VAT exemption for small businesses) can’t be used together. A company using the small-business scheme has to leave it before registering for IOSS, and an IOSS user joining the scheme has to deregister from IOSS. Second: the registration data requirements are being refreshed. Commission Implementing Regulation (EU) 2026/1869 updates the implementing rules for the special schemes and adds website details and a VAT group identifier to the data set. Third: the refund routes are spelled out in the guides. If you have input VAT in OSS countries, check which procedure you’re actually using.

Your December 2026 action list

• Map your warehouses: which countries do your goods actually leave from. That’s what drives the threshold calculation.
• Test your chargeability logic: does your system stamp OSS sales with the delivery date and platform or IOSS sales with the date the payment came in?
• Review energy and platform flows: e-charging, electricity resale, sales to those four groups of customers.
• Confirm your own status: the small-business scheme and IOSS don’t go together.
• Update your registration details in the portal, including the website address and the group identifier.
• Watch your own tax authority: check the local portal instructions before you file your first 2027 return.

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Last reviewed: 16 September 2026

FAQ

Kas 1. jaanuaril 2027 algab ViDA suur OSS-i reform?

Ei, 1. jaanuaril 2027 jõustuvad üksnes õiguslikud täpsustused ja OSS-i laiendus e-laadimisele. Suur reform, sealhulgas oma kauba üleviimise skeem ja kohustuslik pöördmaksustamine, algab 1. juulil 2028.

Kuidas arvutatakse 10 000 euro piirmäära alates 2027. aastast?

Piirmäära arvestusse lähevad ainult need ühendusesisesed kaugmüügid, mis saadetakse teele ettevõtte asukohariigist. Kui kaup asub teises riigis olevas vahelaos ja saadetakse sealt ostjale, siis see müük piirmäära arvesse ei lähe ning maksustatakse sihtriigis.

Kas IOSS-i ja ELi väikeettevõtja erikorda saab 2027. aastal koos kasutada?

Ei, alates 1. jaanuarist 2027 on IOSS ja ELi väikeettevõtja käibemaksuvabastuse erikord (SME scheme) teineteist välistavad. Ettevõte peab valima ühe neist ja teisest enne registreerumist loobuma.