2 Kas 2026
Italy Approves First Stage of ViDA Implementation from January 2027
On 28 October 2026, the Italian Council of Ministers approved Draft Legislative Decree No. 436, implementing Article 2 of Directive (EU) 2025/516 (VAT in the Digital Age – ViDA), following favourable opinions from the relevant parliamentary committees.
From 1 January 2027, the changes include:
OSS / IOSS and e-commerce: clarified deemed-supplier rules for sales via electronic interfaces such as marketplaces, a refined €10,000 threshold for intra-EU distance sales and TBE services, and amendments to VAT chargeability, OSS/IOSS information requirements, VAT refunds and the IOSS–SME scheme interaction.
Energy supplies: certain cross-border supplies of gas, electricity, heating and cooling will temporarily be treated like intra-EU distance sales.
Call-off stock: the regime will be progressively withdrawn and will end on 30 June 2029, with the Transfer of Own Goods (TOOG) OSS scheme introduced from July 2028.
The Single VAT Registration and Platform Economy measures apply mainly from 1 July 2028, and ViDA’s Digital Reporting Requirements for intra-EU B2B transactions from 1 July 2030.