Commission publishes VIDA work programme
28 May 2026
The European Commission has published the work programme for VAT in the Digital Age (ViDA) package, covering implementation activities tentatively planned for 2026 in connection with the implementation of VIDA.
The VIDA Package
Formally adopted in March 2025, the VIDA Package will be phased in gradually from 1 January 2027 through to 2035:
- Effective 1 January 2027 – extension of the OSS to allow the inclusion of B2C supplies in the e-charging sector. Certain legislative clarifications for users of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes will also become effective.
- Effective 1 July 2028
- new ‘deemed supplier’ measures for platforms in the short-term accommodation rental and passenger transport by road sectors;
- main Single VAT Registration (SVR) reforms, including the mandatory reverse charge for non-established suppliers
- Effective 1 July 2030 – mandatory e-invoicing and real-time reporting under the Digital Reporting Requirements (DRR) pillar, for cross-border B2B transactions
Member States who already apply domestic digital real-time transaction reporting must align their systems with the cross-border digital reporting system by 1 January 2035.