The ViDA package, adopted in March 2025, extends the One-Stop Shop so that more B2C supplies can be declared through a single EU registration, and introduces a new scheme for moving one's own goods between member states. The plan to make platforms the deemed supplier for intra-EU goods sales was dropped, and mandatory use of the Import One-Stop Shop (IOSS) was moved to the customs reform.
Key dates
- 1 Jan 2027
Minor clarifications for OSS and IOSS users apply European Commission, DG Taxation and Customs Union
- 1 Jul 2028
Single VAT registration extensions apply; deemed supplier rules for accommodation and road passenger platforms only European Commission, DG Taxation and Customs Union
- 30 Jun 2029
New OSS scheme for transfers of own goods replaces call-off stock arrangements PwC Netherlands
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
Free, no sign-up, nothing tracked. One link can be shared with your compliance, operations and commercial teams so everyone works from the same dates. Information, not legal advice.
Check which other rules apply to your route →
Who it hits
What to prepare
- Review IOSS processes ahead of the 2027 clarifications, since IOSS data now also feeds duty and handling fee checks.
- Model multi-country stock placement under the 2028 single registration rules when choosing fulfilment locations.
Our reading
Sources
- VAT in the Digital Age (ViDA) · European Commission, DG Taxation and Customs Union · 2026-10-01
- ViDA formally adopted · PwC Netherlands · 2025-03
Related rules
- 25 Oct 2026EU product identifiers mandatory on low-value e-commerce imports from 1 November 2026
UPS: shipments missing seller or manufacturer identifiers may fail validation from this date
European Union · Adopted - 1 Nov 2026EU €2 handling fee per item on distance sales from 1 November 2026
Fee applies, per the Commission's customs reform page (ten days after Official Journal publication)
European Union · Adopted - 2 Dec 2026Platform Work Directive: transposition deadline for app-based couriers
Deadline for member states to transpose the directive
European Union · Adopted - 9 Dec 2026New Product Liability Directive reaches fulfilment providers
New rules apply to products placed on the EU market from this date
European Union · Adopted - 1 Jan 2027EU customs reform: platforms become the importer
EU Customs Authority starts some activities in Lille (year only)
European Union · In force - 1 Jan 2027EU Delivery Act: postal and parcel rules under review
Commission proposal scheduled for the first quarter of 2027 (quarter only, per Séjourné as quoted by Eunews; earlier planning pointed to the last quarter of 2026)
European Union · Consultation
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.