Italy consults on ViDA VAT rules taking effect January 2027
Italy's finance ministry is consulting on draft VAT legislation implementing EU Directive 2025/516 (ViDA). The rules affect cross-border e-commerce, online platforms, and VAT registration. Consultation runs until 6 July 2026; rules take effect 1 January 2027.
Italy’s Department of Finance opened a public consultation on 22 June 2026 on draft legislation implementing the EU’s ViDA directive. The rules, effective from 1 January 2027, reshape VAT for cross-border sellers, online platforms, and marketplace operators.
Italy’s Department of Finance launched a public consultation on 22 June 2026 on draft legislation implementing EU Directive 2025/516, known as ViDA (VAT rules for the digital age). The consultation closes on 6 July 2026, and the rules take effect on 1 January 2027.
The draft decree covers three main areas: the One-Stop Shop (OSS), the Import One-Stop Shop (IOSS), and Single VAT Registration. These measures affect cross-border sellers, online platforms, and businesses moving goods within the EU.
What changes on 1 January 2027
The decree expands and clarifies how OSS and IOSS schemes work. Key changes include:
- EUR 10,000 threshold for intra-EU distance sales: Once a business hits this threshold, it must register under Union OSS and apply VAT in the customer’s country, not its own.
- Digital platforms as deemed suppliers: Online marketplaces hosting third-party sellers now face VAT liability on transactions they facilitate. This is a significant shift in responsibility.
- Call-off stock phase-out: The longstanding practice of moving inventory between EU countries without triggering immediate VAT registration ends. Italy’s rules allowing this expire on 30 June 2029.
Why ViDA matters
The broader ViDA package aims to modernise the EU’s VAT system for the digital economy. The directive seeks to improve tax collection efficiency, strengthen fraud prevention, and reduce administrative burden on businesses.
How to respond
Trade associations, businesses, research centres, and individuals can submit comments through an online form on the MEF (Ministry of Economy and Finance) website. The consultation period is tight: 22 June to 6 July 2026.