The European Commission has adopted Commission Implementing Regulation (EU) 2026/1869, introducing the technical and administrative framework needed to implement key VAT in the Digital Age (ViDA) reforms affecting the EU’s special VAT schemes.
Rather than introducing new VAT policy, the Regulation updates the detailed operational rules governing the One Stop Shop (OSS), Import One Stop Shop (IOSS) and the new Transfer of Own Goods Scheme, ensuring consistent electronic reporting and data exchange across all Member States.
Supporting the Next Phase of ViDA
The Implementing Regulation amends Implementing Regulation (EU) 2020/194 following the adoption of the ViDA Directive (Council Directive (EU) 2025/516).
Its objective is to harmonise registration, reporting and information exchange between Member States while accommodating the expanded scope of the EU’s special VAT schemes introduced under ViDA.
What Changes?
Among the most significant updates are:
- introduction of the Transfer of Own Goods Scheme alongside the existing Non-Union, Union and Import schemes;
- revised definitions reflecting the expanded scope of the Union OSS;
- updated electronic registration and VAT return formats;
- harmonised data exchange between Member States through central electronic systems;
- mandatory pre-filled registration data where information is already available in national databases, with taxpayers remaining responsible for its accuracy.
New Reporting and Registration Requirements
The Regulation substantially revises the electronic data fields used for registration and reporting.
New information requirements include, among others:
- VAT group status;
- electronic interface (platform) indicator;
- additional VAT identification references;
- website information;
- transfer of own goods identification details;
- enhanced information on fixed establishments and intermediaries;
- updated electronic VAT return structures covering all four special schemes.
The annexes have also been completely replaced with new standardised electronic message formats that will be used by all Member States.
Stronger Administrative Cooperation
One of the objectives is to improve the quality and consistency of VAT information exchanged between tax administrations.
The Regulation provides for:
- automatic exchange of VAT identification data through central registers or trusted data-sharing tools;
- harmonised status codes for registrations, exclusions and corrections;
- standardised VAT return formats across the EU;
- common reporting structures supporting automated processing by Member States.
These technical changes are expected to reduce inconsistencies between national systems while facilitating more efficient VAT administration.
When Do the New Rules Apply?
The Regulation entered into force 20 days after its publication in the Official Journal.
However, different provisions apply on different dates:
- 1 January 2027 – certain registration data requirements apply.
- 1 July 2028 – the main operational changes, including the updated reporting formats and the Transfer of Own Goods Scheme, become applicable.
What Businesses Should Do
Although many of the changes are technical, they will require updates to ERP systems, tax engines, OSS reporting solutions and tax administration interfaces.
Businesses that rely on OSS or IOSS, marketplaces acting as deemed suppliers, logistics operators and software providers should begin reviewing:
- registration master data;
- VAT reporting processes;
- electronic message formats;
- integration with ERP and tax technology platforms;
- readiness for the new Transfer of Own Goods Scheme.
For many organisations, these technical specifications will form the blueprint for system development ahead of the 1 July 2028 implementation date.
Why It Matters
While the ViDA Directive established the legal framework for expanding the EU’s VAT special schemes, Implementing Regulation (EU) 2026/1869 provides the detailed technical rules needed to make those reforms operational.
For tax departments and technology providers, the Regulation represents another important milestone in Europe’s transition toward a more digital, harmonised and automated VAT reporting environment.