Mandate · European Union

VAT in the Digital Age (ViDA)

ViDA phases OSS, platform, single-registration, and cross-border B2B digital-reporting measures through 2035.

aheadReview currentReviewed 2026-07-31 · TaxOSS editorial review

Applicability

Scope

EU VAT rules across the ViDA pillars; each phase has distinct transaction and taxpayer scope.

Exceptions and limits

ViDA's 2030 digital reporting is cross-border B2B, not a universal domestic B2B mandate.

Legal basis

Directive (EU) 2025/516, Regulation (EU) 2025/517, and Implementing Regulation (EU) 2025/518.

1 Jan 2027OSS/IOSS clarificationsregistration

Users of the relevant OSS and IOSS schemes.

Measure-specific rules apply.

1 Jul 2028Platform and single-registration measuresplatform-registration

Covered platforms and businesses within single VAT registration measures.

Measure-specific rules apply.

1 Jul 2030Cross-border B2B digital reportingreport

Cross-border B2B transactions within the EU digital-reporting requirement.

This phase is not a universal domestic B2B reporting mandate.

1 Jan 2035Legacy domestic real-time systems alignalignment

Member States with pre-existing domestic real-time reporting obligations.

Applies to the alignment obligation described in ViDA.

Sources

Primary · European Commission · Whole mandate · accessed 2026-07-31

This is an editorial research record, not legal advice or a statement that any listed project makes an organization compliant.