European Commission Updates ViDA Rules for OSS and VAT Data Sharing

The European Commission has adopted an Implementing Regulation updating the technical rules that will support the expanded VAT One Stop Shop (OSS) framework introduced under the EU's VAT in the Digital Age (ViDA) reforms.

The Regulation amends the electronic registration, reporting and data exchange requirements used by Member States to administer the OSS schemes. The changes support the wider scope of the Union OSS and introduce the technical framework for ViDA's new Transfer of Own Goods Scheme, which will apply from 1 July 2028.

The Transfer of Own Goods Scheme enables businesses to report eligible transfers of their own goods between EU Member States through a single OSS registration.

Among the changes are updated electronic registration forms, revised VAT return formats and new common electronic message structures that will be used to exchange information between Member States. The Regulation also introduces additional data fields, including indicators for VAT groups and electronic interfaces, and requires Member States to pre-fill registration data where information is already held in national databases.

The new rules also strengthen the automatic exchange of registration information between tax authorities. [Article 3(5)]. VAT identification numbers, registration status and other key information relating to businesses using the special schemes will be shared through a central register or other trusted data-sharing tool to help ensure Member States have an up-to-date view of registrations across the EU.

The Regulation does not introduce new VAT obligations for businesses. Instead, it provides the detailed technical specifications needed to implement the changes agreed under the ViDA Directive, ensuring Member States use harmonised electronic reporting formats and data structures when administering the OSS schemes.

The Regulation entered into force 20 days after its publication in the Official Journal. Most of the changes, including the new reporting framework for the Transfer of Own Goods Scheme, will apply from 1 July 2028, while certain registration data changes will apply from 1 January 2027.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202601869