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ViDA: What you need to know about the upcoming single vat registration 

You’ve probably heard plenty about the EU’s VAT in the Digital Age (ViDA) reforms by now but with the implementation timelines becoming clearer, it’s a good time to take stock of what’s changing and how it might affect your business. 

A key part of this reform is the introduction of a Single VAT Registration (SVR) a change set to significantly ease the burden of VAT compliance for cross-border businesses. 

A Quick Recap: The Three Pillars of ViDA 

VAT in the Digital Age (ViDA) is a comprehensive legislative package proposed by the European Commission in 2022. It is designed to address VAT fraud, close compliance gaps, and bring VAT systems up to speed with the realities of the digital economy. ViDA includes three core pillars: 

  1. Real-time digital reporting and e-invoicing 
  2. Platform economy reforms 
  3. The Single VAT Registration system 

Each of these areas is intended to simplify VAT processes, reduce fraud, and lower administrative costs for businesses and tax authorities alike. 

The Latest on Single VAT Registration 

As part of the ViDA package, the EU has confirmed that the Single VAT Registration will go live on 1 July 2028. 

This extension of the existing One-Stop-Shop (OSS) mechanism will allow businesses to handle VAT compliance for cross-border sales within the EU through a single VAT registration in one member state, eliminating the need for multiple VAT numbers across different countries. 

The SVR will be particularly relevant for: 

  • B2C e-commerce transactions 
  • Movements of own stock between EU countries 
  • Certain B2B supplies, such as call-off stock 

In preparation, no new call-off stock arrangements will be permitted from 1 July 2027, and all existing ones must be concluded by 30 June 2028. 

These changes are intended to simplify reporting and align rules across the bloc, making it easier for businesses to scale and operate across borders. 

Timeline Overview 

  • 2025: IT and legislative frameworks to be finalised 
  • 2026: System development and user testing 
  • January 2027: OSS receives minor updates 
  • July 2028: Full SVR system launches 

How Innovate Can Help 

At Innovate, we’re closely following the progress of ViDA and the SVR rollout. While these changes promise significant simplification in the long term, the transitional phase may pose challenges, especially for businesses with complex supply chains or multiple VAT registrations. 

Our team can help you: 

  • Understand how ViDA will impact your business 
  • Assess your current VAT compliance model 
  • Plan for systems and process changes ahead of the 2028 deadline 
  • Implement automation and digital tools to stay ahead of regulatory shifts 

Whether you’re already selling across the EU or planning to expand, now is the time to prepare. Get in touch with Innovate to explore how we can help you get ViDA-ready.