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ViDA Pillar 2: Single VAT Registration

ViDA Pillar 2: VAT simplifications from 1 July 2028 that reduce, but do not remove, the need for registrations in several Member States.

Definition

ViDA Pillar 2: VAT simplifications from 1 July 2028 that reduce, but do not remove, the need for registrations in several Member States.

Explanation

Introduces a mandatory reverse-charge measure for certain supplies by a supplier not identified for VAT in the Member State of taxation from 1 July 2028.

Extends single-registration mechanisms, including a special scheme for certain transfers of own goods. It does not create one universal EU VAT registration.