# 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.

## Related resources

- [EU mandate guide](/resources/compliance/european-e-invoicing-mandate)

## Related terms

- [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.
- [Reverse charge](/resources/glossary/reverse-charge): VAT mechanism where the buyer accounts for VAT instead of the seller.
- [VAT ID](/resources/glossary/vat-id): Tax identifier used for VAT reporting and cross-border trade in the EU.