ViDA and the OSS: what changes in 2027 and 2028

In brief

• Status: Adopted and in force since 14 April 2025. The countries are transposing it into national law.
• From 1 January 2027: Clarifications for OSS users, for example on the 10,000 euro threshold.
• From 1 July 2028: The OSS is extended, also for warehouses abroad. The platform rule applies to accommodation and passenger transport.

Is ViDA adopted or only a proposal?

Adopted. The European Commission published the proposal on 8 December 2022. After the European Parliament was consulted again, the package was adopted on 11 March 2025 and published in the Official Journal on 25 March 2025. It consists of Directive (EU) 2025/516, Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518.

The directive entered into force on the twentieth day after publication, that is on 14 April 2025. A directive does not apply to you directly, though: every EU country must transpose it into its own law. The deadlines are in the table below. How far Germany has come with the transposition was not checked for this text; ask your tax adviser or look at the announcements of the Federal Ministry of Finance.

Which dates apply?

For the e-invoice deadlines in Germany see E-invoice obligation in Germany from 2027.

What changes for the OSS from 2027?

For 1 January 2027 the European Commission names small legislative clarifications for users of the OSS and IOSS. The text of the directive contains two points that touch sellers like you:

1. The 10,000 euro threshold. Only distance sales from the country where you are established count towards it. Sales of goods stored in another EU country do not count: the threshold does not apply to them at all, and they are taxable in your customer's country from the first euro. The threshold itself stays at 10,000 euro per calendar year. More on the OSS procedure is in The OSS explained simply.
2. If you are registered in the OSS, you have opted for taxation in the destination country. The directive says: the option to place the supply according to the destination country is deemed exercised by taxable persons registered for the Union scheme of the OSS. This choice binds you for two calendar years.

In addition, 1 July 2027 is a reporting date: by then the Commission presents to Parliament and the Council a report on the deemed supplier rule for marketplaces. That is an evaluation, not a new duty for you.

What changes on 1 July 2028?

Under the directive, three things, as far as they concern the OSS. They apply to you once Germany has written them into its own law:

1. The OSS also covers domestic sales to private customers in the country of your warehouse. So far the Union scheme mainly covers cross-border distance sales. In future, businesses that are not established in the country where the goods are taxed can also declare supplies within that same country through the OSS (Article 369b(e)).
2. A new special scheme for moving your own goods. If you move goods to a warehouse in another EU country, you can use a special scheme for that, provided you have the full right to deduct input VAT on those goods there. The transfer is then recorded only in your country of registration, for you Germany. The directive says: the countries permit it (Articles 369xa, 369xb, 369xd).
3. The platform rule. Platforms that facilitate short-term accommodation rental (at most 30 nights) or passenger transport by road are treated as if they supplied the service themselves, unless the provider has given them its VAT number and declared that it will charge the VAT itself (Article 28a). Countries apply this rule from 1 July 2028 at the earliest and from 1 January 2030 at the latest.

What does this mean for my Amazon warehouses abroad?

If you hold goods in Amazon warehouses in other EU countries, points 1 and 2 above are the core of the reform for you. Simply put: instead of registering separately in the warehouse country for these cases, the OSS is meant to cover more. If you sell there to businesses registered for VAT in the warehouse country and you are neither established nor registered there yourself, the directive makes the buyer liable for the VAT (Article 194(1)). The directive provides for this, and how it works in practice depends on how the countries implement it. The direction is certain, the details of the national laws are open.

Until then the current state applies. How Amazon warehouses abroad are treated for tax today is explained in Amazon Pan-EU and FBA VAT. Whether the OSS or a local registration is better for you is in OSS or local VAT registration.

Does the platform rule affect my sales of goods on Amazon or eBay?

According to the text of the directive, no. The new platform rule from 1 July 2028 names short-term accommodation rental and passenger transport by road. The sale of goods is not named there. A marketplace rule for goods already exists: for distance sales of imported goods in consignments up to 150 euro, and for supplies within the EU to private customers by sellers not established in the EU, the platform itself is treated as the supplier (Article 14a). It does not apply to German sellers who sell goods from a warehouse in the EU. How marketplace liability works in Germany is in Marketplace liability under Section 25e UStG.

What should you do now?

1. Do not rush. The current state counts today: your OSS runs on today's rules. The return and deadlines are in OSS return for online sellers.
2. Note the dates. 1 January 2027 and 1 July 2028 are the dates on which German rules may change if Germany transposes them.
3. Check warehouses abroad. If you store goods in other EU countries, ask your tax adviser what the transposition means for you as soon as the German law is available.
4. Keep your records. The retention duties stay: OSS record keeping and audits.

Common misunderstandings

• "ViDA is only a proposal." The proposal was from 2022. The package was adopted on 11 March 2025.
• "Everything new applies from 2027." In 2027 these are clarifications. The OSS extension comes on 1 July 2028.
• "The platform rule hits sellers of goods." It concerns short-term accommodation and passenger transport, not the sale of goods.
• "The directive applies directly." Only the national laws make it binding for you.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. You upload your Amazon and eBay reports. VAT GPT detects the report type, breaks the sales down by country and calculates the OSS return for all EU countries. Sending the OSS return is a Pro feature. Create an account to try it.

Not tax advice: the content does not replace individual advice.

Frequently asked questions

Is ViDA already in force? Yes, the directive since 14 April 2025. The individual rules apply to you once the countries have transposed them, according to the directive by the dates in 2027, 2028 and later.

What changes on 1 January 2027? According to the European Commission, small clarifications for OSS and IOSS users. The text says, among other things, that only distance sales from the country of establishment count towards the 10,000 euro threshold.

What changes on 1 July 2028? Under the directive, the OSS is extended and a special scheme for moving your own goods is added. The platform rule for accommodation and passenger transport starts between 1 July 2028 and 1 January 2030, depending on the country.

Does the platform rule apply to Amazon and eBay? The new rule from 2028 names short-term accommodation and passenger transport, not the sale of goods.

Do I have to change anything today? For the OSS under the current state, no. Follow the German transposition and talk to your tax adviser if you have warehouses abroad.

Read next

• OSS return for online sellers
• The OSS explained simply
• Amazon Pan-EU and FBA VAT
• OSS or local VAT registration
• E-invoice obligation in Germany from 2027
• VAT and the OSS on Amazon
• OSS VAT rates in the EU

Sources

• Directive (EU) 2025/516 (ViDA)
• European Commission: VAT in the Digital Age
• VAT Directive 2006/112/EC, consolidated
• IHK München: VAT in the Digital Age (German)