Topic
VAT on cross-border sales
OSS and IOSS, the ViDA package, single VAT registration and the 2030 digital reporting rules.
VAT was the first of the EU’s cross-border regimes to be centralised for e-commerce, and it is the one moving in the seller’s favour. The 2021 e-commerce package removed the €22 import relief and put distance sales into a single return; the VAT in the Digital Age package, Directive (EU) 2025/516, goes further by removing the reasons a foreign registration is triggered at all.
The direction is worth holding next to the rest of this site. Customs is adding liability to the seller and packaging is adding one registration per destination member state, while VAT is subtracting them. A merchant can reasonably expect to hold fewer VAT registrations in 2028 than in 2026 and more EPR registrations.
What this topic covers: OSS and IOSS mechanics, the single VAT registration reforms from 1 July 2028, the retirement of call-off stock, the mandatory reverse charge for non-established suppliers, digital reporting and e-invoicing from 2030, and the import VAT treatment of low-value consignments.