EU VAT 2027 to 2030

Single VAT registration in the EU from 1 July 2028: which foreign VAT numbers your Dutch BV can close

ViDA, the EU package on VAT in the digital age, brings the single VAT registration on 1 July 2028. The one-stop shop (OSS) then covers domestic sales and transfers of your own stock, the reverse charge becomes mandatory and the call-off stock scheme ends in 2029. What this means for a Dutch BV with stock in several EU countries, and the plan to 2028.

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By Robert Jeffrey, Holdwise B.V., Hoofddorp. Published and checked against the official sources on 20 October 2026.

Summary

Today a Dutch BV that keeps stock in Germany, France, Italy or Poland needs a VAT number in each of those countries: for the transfer of its own goods, for the domestic sales from that stock and for the returns that follow. From 1 July 2028 Directive (EU) 2025/516 (ViDA) replaces most of those registrations with one Dutch registration: the OSS return for sales to consumers in those countries, a monthly return for transfers of own goods, and a mandatory reverse charge for sales to business customers with a local VAT number.

Three registrations stay: for imports cleared in another country, for goods sold under the margin scheme to businesses, and wherever you buy goods or services with local VAT that you recover through a local return or the EU refund procedure. The call-off stock scheme serves goods dispatched up to 30 June 2028 and ends on 30 June 2029. E-invoicing for cross-border B2B sales follows on 1 July 2030; that part is on the e-invoicing page.

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What ViDA changes on 1 July 2028

Directive (EU) 2025/516 of 11 March 2025 has three pillars: digital reporting and e-invoicing (2030), the platform economy (2028 to 2030) and the single VAT registration (2028). The third pillar is the one that cuts registrations. Article 3 of the directive, which member states apply from 1 July 2028, does four things:

It extends the OSS Union scheme to domestic supplies of goods by a supplier established elsewhere: sales to consumers from stock in that country, goods supplied with installation, goods sold on board ships, aircraft and trains, and gas and electricity (Article 369b).
It creates a special scheme for transfers of own goods (Articles 369xa to 369xk): one monthly return in the member state of identification for all stock you send from one member state to another. The acquisition in the destination country is exempt, and Article 369xi removes the registration obligation for it.
It makes the reverse charge mandatory (Article 194): when a supplier that is neither established nor VAT-identified in the country where VAT is due sells to a customer that is VAT-identified there, the customer accounts for the VAT. Goods under the margin scheme are excluded.
It makes platforms the deemed supplier for short-term accommodation (up to 30 nights) and road passenger transport (Article 28a), unless the underlying supplier gives its VAT number and declares that it charges VAT itself. A member state may apply this rule later, at the latest from 1 January 2030.

Two details decide the planning. The own-goods scheme excludes transfers of goods for which you have less than a full right of deduction in the destination country (Article 369xa). And neither the OSS return nor the own-goods return includes input VAT: VAT you pay in another country goes through the EU refund procedure or, if you keep one, a local return (Article 369xj).

The timeline, from 2025 to 2035

Date	What changes	Status
14 April 2025	Directive (EU) 2025/516 in force. Member states may mandate domestic e-invoicing for businesses established there.	In force
1 January 2027	OSS and IOSS clarifications: platforms are the deemed supplier for imported consignments up to €150 (Article 14a); gas and electricity count as distance sales until 30 June 2028; new call-off stock arrangements only for goods dispatched on or before 30 June 2028. Revised OSS guidelines of 24 July 2026; Implementing Regulation (EU) 2026/1869 of 27 July 2026 on the own-goods scheme.	Law; member states publish their rules by 31 December 2026
1 July 2028	Single VAT registration: OSS extended to domestic supplies by businesses established elsewhere; special scheme for transfers of own goods; mandatory reverse charge (Article 194); platforms for short-term accommodation and road passenger transport become the deemed supplier (Article 28a).	Law; member states publish by 30 June 2028; the platform rule may start later, at the latest on 1 January 2030
30 June 2029	The call-off stock scheme ceases (Article 17a); the article is deleted from 1 July 2029.	Law
1 July 2030	E-invoices become the standard for cross-border B2B supplies within the EU, with digital reporting per transaction; the EC sales list ends. The Dutch domestic mandate starts the same day.	Law (EU); cabinet decision of 11 September 2026 (NL), bill expected in 2027
1 January 2035	Member states with a domestic real-time reporting system from before 2024 connect it to the EU standard.	Law

Which foreign VAT registrations end, and which stay

Your situation	Until 30 June 2028	From 1 July 2028
Sales to consumers in other EU countries from your Dutch stock	OSS return in the Netherlands, since 1 July 2021.	Unchanged: the OSS.
Your own stock in a warehouse in another EU country (fulfilment, Amazon FBA) and sales from it to local consumers	Local VAT number for the transfer of the goods and for the domestic sales; local returns.	The transfer goes in the monthly own-goods return in the Netherlands; the sales go in the OSS. The local number can end once the last local return is filed and the last input VAT is recovered.
Sales from that local stock to business customers with a local VAT number	Local VAT number; local VAT on the invoice.	Mandatory reverse charge: the customer accounts for the VAT and your invoice says so. The registration ends for these sales.
Imports cleared in another EU country (goods from China or the US released in Germany, for example)	Local VAT number or fiscal representative for the import VAT and the sale that follows.	Stays: import VAT is outside the OSS and the own-goods scheme. Alternative: import in the Netherlands with the Article 23 licence and transfer the stock under the own-goods scheme.
Second-hand goods, art and antiques sold under the margin scheme to business customers abroad	Local VAT number where the goods are.	Stays: the margin scheme is excluded from the mandatory reverse charge (Article 194(2)).
Purchases with local VAT: warehouse fees, local suppliers, trade fairs	Deduction in the local return.	The OSS and own-goods returns exclude input VAT (Article 369xj). Use the EU refund procedure, or keep the registration while large amounts are open.
Call-off stock for one known customer abroad	Simplification of Article 17a: a registration abroad is avoided.	New arrangements only for goods dispatched on or before 30 June 2028; the scheme ceases on 30 June 2029. After that: own-goods return plus reverse charge.
Services on which VAT is due abroad	B2B: reverse charge (Article 196). B2C: OSS.	Unchanged.
Short-term accommodation (up to 30 nights) or road passenger transport sold through a platform	You charge the VAT yourself.	The platform becomes the deemed supplier unless you give your VAT number and declare that you charge VAT. Each country applies this between 1 July 2028 and 1 January 2030.

The table follows the directive as published. Member states write their own rules by 30 June 2028; check the final Dutch and national rules before you deregister.

The reverse charge becomes mandatory: what your invoices show

From 1 July 2028 the reverse charge of Article 194 is the rule across the EU. The conditions: VAT is due in a member state where your BV is neither established nor VAT-identified, and your customer is VAT-identified there. The customer then pays the VAT in its own return. Your invoice shows the customer’s VAT number and a reverse-charge reference, and the registration that today exists only to charge local VAT on these sales ends. How the reverse charge works in the Netherlands today: reverse charge VAT in the Netherlands.

The own-goods scheme, step by step

Register once, in your member state of identification. A business established in the EU registers where it is established, so a Dutch BV registers in the Netherlands (Article 369xd).
Report every transfer of own goods between member states in a monthly return, in euro, by the end of the month after the transfer (Articles 369xf and 369xh). Corrections are possible for three years (Article 369xg).
The acquisition in the destination country is exempt, and the registration obligation there is removed (Article 369xi).
Input VAT stays out of this return (Article 369xj). Recover VAT paid in the destination country through the EU refund procedure.
Keep the records for ten years from 31 December of the year of the transfer (Article 369xk).
Goods with less than a full right of deduction in the destination country are excluded and keep their local treatment.

Implementing Regulation (EU) 2026/1869 of 27 July 2026 sets the data for the registration and the return, with effect from 1 July 2028, and the revised OSS guidelines of 24 July 2026 explain the 2027 changes. Ask your bookkeeping software supplier when it supports the monthly return; see choosing Dutch bookkeeping software.

The Netherlands as your member state of identification

A Dutch BV is established in the EU, so it uses the Union scheme of the OSS and the own-goods scheme from the Netherlands. The Dutch tax administration collects the VAT of all member states in one return and passes it on. Add the Article 23 licence, which shifts import VAT from the border to the VAT return, and a BV that imports in Rotterdam and distributes across the EU files its VAT in one country from 1 July 2028. See Dutch VAT registration and the OSS return.

A business established outside the EU keeps a longer list: the non-Union scheme for services, the IOSS with an EU intermediary for parcels up to €150, and for imports and stock a Dutch VAT registration through a fiscal representative. The single VAT registration shortens that list too, but the full benefit goes to a company established in the EU. Compare the paths in the EU VAT route finder and, for marketplace sellers, selling on Amazon Europe.

Your plan to 1 July 2028, in order

List every foreign VAT number and the reason it exists: stock, imports, B2B sales, B2C sales, services or local purchases.
Mark each one as "ends on 1 July 2028", "stays" or "stays until the last input VAT is recovered", with the table above.
Check your OSS and IOSS set-up against the changes of 1 January 2027, with the revised OSS guidelines.
Plan the end of call-off stock: dispatch the last goods under the scheme by 30 June 2028 and switch to the own-goods return plus the reverse charge.
Prepare your invoicing and software for reverse-charge invoices in every member state, the monthly own-goods return and, from 2030, e-invoicing.
Ask your warehouses and marketplaces which VAT numbers they still require after 1 July 2028, and agree the date on which you stop using the others.
Deregister in order: final local return, refund of the last input VAT, then the deregistration. Keep the records for the local retention period.

Prefer a written answer on your own list of registrations, with the date and the order for each one? That is written advice; the price is in the proposal.

Questions founders ask

Do I still need a German VAT number for stock in a German warehouse from 1 July 2028? +

For the transfer of your stock to the German warehouse and for sales from that stock to German consumers, the own-goods return and the OSS in the Netherlands replace the German return. Sales to German business customers with a German VAT number go under the mandatory reverse charge. The German number stays as long as you import in Germany, sell margin-scheme goods to businesses there or need a local return to recover German input VAT. Ask your warehouse or marketplace which numbers it still requires after that date.

What is the single VAT registration under ViDA? +

The third pillar of Directive (EU) 2025/516. From 1 July 2028 one VAT registration in one member state covers sales to consumers across the EU (OSS), transfers of your own stock between member states (a new monthly return) and sales to business customers abroad (mandatory reverse charge). Imports, margin-scheme sales to businesses and local input VAT stay outside it.

When does the call-off stock scheme end? +

New call-off stock arrangements are possible for goods dispatched on or before 30 June 2028. The scheme ceases on 30 June 2029, and Article 17a is deleted from 1 July 2029. Goods already under the scheme keep the existing conditions, including the twelve-month limit. After that, the own-goods return plus the reverse charge give the same result.

Does the single VAT registration apply to a company from outside the EU? +

Partly. The OSS Union scheme and the own-goods scheme are open to any taxable person; a business established outside the EU registers in the member state from which it ships. For parcels under the import scheme (IOSS) it needs an intermediary in the EU, and for imports it keeps a fiscal representative where the member state requires one. A Dutch BV is established in the EU and uses the schemes directly from the Netherlands.

What changes in the OSS on 1 January 2027? +

Clarifications. Platforms are the deemed supplier for imported consignments with a value up to €150 (Article 14a), gas and electricity count as distance sales until 30 June 2028, and new call-off stock arrangements apply only to goods dispatched on or before 30 June 2028. The revised OSS guidelines of the European Commission of 24 July 2026 describe the details; member states publish their rules by 31 December 2026.

Does my BV have to send e-invoices for these sales? +

From 1 July 2030, for cross-border B2B supplies within the EU, with digital reporting per transaction; the EC sales list ends that day. The national mandates before 2030 bind businesses established in that country. The dates per country are on the e-invoicing page.

Sources

Council Directive (EU) 2025/516 of 11 March 2025 (ViDA), Articles 2, 3, 4 and 6: eur-lex.europa.eu
European Commission, VAT in the Digital Age, with the revised OSS guidelines of 24 July 2026: taxation-customs.ec.europa.eu
Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026 on the special schemes, including transfers of own goods: eur-lex.europa.eu
Government of the Netherlands, cabinet decision of 11 September 2026 on e-invoicing from 1 July 2030 (in Dutch): rijksoverheid.nl

Which VAT numbers does your BV hold, and why?

Send us the list of countries where your BV is registered and what happens there: stock, imports, business customers, consumers. You get a written answer on your situation: which registrations end on 1 July 2028, which stay, and in which order to close them.

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