ViDA Pillar 2: Single VAT Registration

Definition

ViDA Pillar 2: extends OSS/IOSS so that businesses register for VAT once and report all EU sales through a single Member State.

Mandatory reverse charge for B2B supplies between EU VAT taxpayers, removing many local registration triggers from 1 July 2028.

Expands OSS to cover transfers of own goods and most B2C supplies, including marketplace flows that fall under Pillar 3.

VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.

VAT mechanism where the buyer accounts for VAT instead of the seller.

Tax identifier used for VAT reporting and cross-border trade in the EU.