On May 22, 2026, the EU Commission published its 2026 work programme for the gradual adoption of the ViDA package, outlining the legislative, technical, and administrative measures. Among the primary goals are the adoption of the implementing rules for the new Digital Reporting Requirements(DRR), further development of the central VIES system, publication of the final documentation concerning the EU’s standard on the e-invoice, and further development of the IOSS scheme.
VAT in the Digital Age 2026 program
The Commission’s VAT in the Digital Age 2026 program recently shared is a logical step to support the gradual implementation of ViDA, following the implementation strategy adopted in September 2025.
The principal objective of the ViDA reform is to modernize the EU VAT system. The package was formally adopted in March 2025, and it will be gradually introduced through 2035:
- From 1 January 2027, the OSS will be further extended 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.
- From 1 July 2028, platform operators in the short-term accommodation rental and passenger transport by road sectors shall operate under the deemed supplier statute.
- From 1 July 2030, intra-EU B2B transactions will be subject to new Digital Reporting Requirements (DRR) based on mandatory e-invoicing, and e-invoicing will become the default method for invoicing.
- By 1 January 2035, Member States that have already in place some sort of digital reporting requirements for B2B invoicing are obliged to align their domestic frameworks with the EU’s wide intra-EU B2B digital reporting standard.