The European Commission’s ViDA initiative introduces a common EU digital reporting standard, mandatory e‑invoicing for intra‑EU B2B transactions, and expands the OSS/IOSS to cover more B2C supplies. It also imposes platform‑operator deemed‑supplier rules for accommodation and transport services. The phased rollout runs from 2025 to 2035, requiring businesses to modernise their tax technology and processes.
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Innovate Tax · about 20 hours ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 3 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 3 days ago
EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
1stopVAT · 6 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
Customs Support Group · 7 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
Numeral · 9 days ago
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
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Key Takeaways
Starting in 2025, with a phased rollout through 2035.
They will act as deemed suppliers for accommodation and transport services when underlying suppliers fail to charge VAT correctly.
It extends OSS and IOSS to cover additional B2C supplies of goods and services, aiming for full rollout by 2035.
A common EU digital reporting standard (DRR) that requires real‑time or near‑real‑time e‑invoicing aligned with the EU‑defined schema.
Primary source
Read the full article at TPA GlobalThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in European Union. The original source is TPA Global.
