Single VAT Registration (ViDA)

Third pillar of the ViDA package, simplifying VAT registration across the EU.

Definition

SVR extends the One-Stop-Shop to more B2C supplies and to stock transfers, and makes the reverse charge mandatory for B2B supplies by a non-established supplier. Effective from 1 July 2028.

Origin

Provided for by Council Directive (EU) 2025/516 (Article 194 of Directive 2006/112/EC) and Implementing Regulation (EU) 2025/518.

Example in context

A NL-established seller moving stock to FR reports via the OSS instead of registering for French VAT.

Related terms

• EU ViDA 2025 — umbrella legislative package.
• Deemed Supplier — platform economy pillar.