European Commission publishes 2026 work programme for ViDA

The newly released programme by the European Commission, builds on the implementation strategy released in September 2025 and is intended to support the rollout of the ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy. package under the current Multiannual Financial Framework.

Since the official adopted of ViDA on 11^th March 2025, many major milestones have come and gone as the package continues to be rolled out progressively until January 2035.

Built around three core pillars that address longstanding weaknesses in the EU VAT framework, ViDA seeks to modernise VAT administration, simplify compliance for businesses, and strengthen the fight against cross-border VAT fraud.

As these pillars take effect, businesses must stay proactive regarding upcoming implementation milestones and compliance deadlines.

ViDA timeline

January 2027 – The One Stop Shop (OSSOSS (One-Stop Shop): An EU VAT system allowing businesses to report and pay VAT for cross-border sales in a single EU member state.) scheme will be further expanded to include certain B2C supplies in the e-charging sector. Legislative clarifications affecting users of both the OSS and Import One Stop Shop (IOSS) schemes will also take effect.

July 2028 – The main elements of the Single VAT Registration (SVR) reforms will come into force, including the introduction of a mandatory reverse chargeWhen the Reverse Charge (mechanism) is in effect, the recipient of goods or services assumes responsibility for reporting both the purchase and the supplier’s sale in their VAT return. mechanism for non-established suppliers. New deemed supplier rules will also apply to platforms operating in the short-term accommodation rental and passenger road transport sectors.

July 2030 – New Digital Reporting Requirements (DRR) for cross-border B2B transactions will become mandatory. These measures will be based on electronic invoicing, which will become the default method of invoicing across the EU.

January 2035 – Member States that had domestic digital real-time transaction reporting systems in place before January 2024 must align those systems with the EU’s cross-border digital reporting framework, completing the final stage of the ViDA implementation programme.

Milestones in 2026

Read the full release from the EC here.