EU releases 2026 work programme for ViDA VAT reform rollout through 2035
The European Commission published its 2026 work programme for ViDA, the VAT reform package adopted in March 2025. Rollout spans 2027 to 2035, with e-invoicing becoming mandatory for cross-border B2B transactions by 2030.
The EU’s Directorate-General for Taxation and Customs Union released a 2026 work programme to guide the phased rollout of ViDA, the VAT modernisation package. The reform will reshape VAT compliance across the bloc through 2035, with mandatory e-invoicing and digital reporting requirements taking effect from 2030 for cross-border B2B trade.
The European Commission published its 2026 work programme for ViDA on 22 May 2026. The programme builds on an implementation strategy released in September 2025 and sets out the timeline for rolling out the ViDA package through 2035.
ViDA was formally adopted in March 2025. The reform aims to modernise the EU VAT system, make it work better for businesses, and strengthen resilience to fraud. It also addresses VAT challenges created by the growth of the platform economy.
Rollout timeline
From 1 January 2027, the One Stop Shop (OSS) will expand to cover B2C supplies in the e-charging sector. Certain legislative clarifications for users of the OSS and Import One Stop Shop (IOSS) schemes will also take effect.
From 1 July 2028, platforms in short-term accommodation rental and passenger transport by road must comply with new deemed supplier measures. The main Single VAT Registration (SVR) reforms will begin, including mandatory reverse charge for non-established suppliers.
From 1 July 2030, cross-border B2B transactions will be subject to new Digital Reporting Requirements (DRR) based on mandatory e-invoicing. E-invoicing will become the default method for invoicing across the EU.
By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the cross-border digital reporting system. This marks the final phase of the ViDA package.
What comes next
Member States and businesses should begin preparing for the 2027 OSS expansion now. Those handling cross-border B2B trade should plan for mandatory e-invoicing and digital reporting from 2030. The full work programme and implementation strategy are available from the Commission.