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EU Guidance · European Commission ·

VAT in the Digital Age: 2026 work programme and timeline

Summary

The Commission published its ViDA work programme. Platform-economy deemed-supplier rules and OSS changes follow in 2027, mandatory reverse charge for certain non-established suppliers from 1 July 2028, and structured e-invoicing with digital reporting for intra-EU B2B transactions from 1 July 2030. Several member states, including Belgium, Poland and France, are rolling out national e-invoicing in 2026.

What it means for you

Indian exporters invoicing EU customers should plan for structured e-invoices and changes to OSS.

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This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.