EU revises the OSS/IOSS VAT return for ViDA, in two waves: 2027 and 2028
- Jurisdiction
- 🇪🇺 European Union
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 28 July 2026
- Effective
- 1 January 2027
- Instrument
- EU-REG-2026-1869
- Authority
- Official Journal of the European Union (EUR-Lex)
- Systems
- Reporting, ERP, E-commerce, Tax engine
- Verified
- Fetched from official source · high confidence
Businesses filing under the One Stop Shop or Import One Stop Shop, including anyone who will use the new transfer-of-own-goods scheme.
If you file under OSS or IOSS, schedule return-format changes for 1 January 2027 and again for 1 July 2028, and plan for the new transfer-of-own-goods scheme.
ReportingERPE-commerceTax engine
Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026, published in the Official Journal L series on 28 July 2026, amends Implementing Regulation (EU) 2020/194 to lay down the detailed rules applying Council Regulation (EU) No 904/2010 to the special schemes extended by Council Directive (EU) 2025/516 on VAT in the digital age, including the new transfer of own goods scheme. It revises the content of the OSS and IOSS VAT return and the common electronic message set used to transmit returns between Member States. The Regulation enters into force on the twentieth day following publication; Article 2 applies from 1 January 2027 until 30 June 2028, and Articles 1 and 3 apply from 1 July 2028.
What changed in detail
Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026, published in the Official Journal on 28 July 2026, amends Implementing Regulation (EU) 2020/194 to apply Council Regulation (EU) No 904/2010 to the special schemes extended by Council Directive (EU) 2025/516 — the VAT in the Digital Age package — including the new transfer of own goods scheme. It revises the content of the OSS and IOSS VAT return and the common electronic message set Member States use to exchange those returns.
The Regulation enters into force twenty days after publication. Article 2 applies from 1 January 2027 until 30 June 2028; Articles 1 and 3 apply from 1 July 2028.
What it means
The two dates are a migration, not a single switch. Article 2’s changes land first and run for eighteen months before Articles 1 and 3 take over — so an OSS/IOSS filer needs two return-format updates on the calendar, not one, and should confirm with its filing software or provider which article each release actually implements before assuming the 2027 change is the only one.
Proof
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Articles 1 and 3 shall apply from 1 July 2028. Article 2 shall apply from 1 January 2027 until 30 June 2028.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Commission Implementing Regulation (EU) 2026/1869 · OJ L, 2026/1869, 28.7.2026 · eur-lex.europa.eu