# ViDA Pillar 2: Single VAT Registration

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

## Definition

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

## Explanation

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.

## 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.