Does ViDA Change OSS for EU SaaS Founders and Digital Creators?

EU-only · Advisory — not tax advice.

If you sell digital products across the EU, you've probably seen the headline: fewer VAT registrations across the EU, arriving from 2028. It's based on a real reform. It's just mostly not about you.

Short answer: ViDA does not replace OSS or create one EU-wide VAT number. For most EU-established creators and SaaS founders selling qualifying digital services B2C, it produces no immediate change to the existing OSS workflow. Its largest 2028 simplifications mainly concern businesses with goods, stock movements, extra domestic supplies, or certain B2B transactions.

Here's what actually changes, what doesn't, and who it's really for.

What ViDA actually is

ViDA — VAT in the Digital Age — was adopted by the EU Council on 11 March 2025 (Council Directive (EU) 2025/516) and is rolling out in stages. It has three pillars:

1. Single VAT Registration — widening the One-Stop Shop (OSS) so fewer businesses need multiple local VAT registrations.
2. Platform rules — making certain platforms the "deemed supplier" for VAT.
3. Digital reporting and e-invoicing — real-time reporting for cross-border B2B.

One correction worth making up front: ViDA does not create a single EU VAT number. The accurate phrase is fewer local VAT registrations, not one VAT registration. OSS gets wider; it does not become a universal pan-EU VAT ID.

What changes, and when

• Already in force (since 2025): Member States may introduce mandatory domestic e-invoicing under specified conditions, without first obtaining the previous form of EU derogation.
• 1 January 2027: OSS is extended to B2C supplies of gas, electricity, heating and cooling, with minor OSS/IOSS clarifications.
• 1 July 2028 — the Single VAT Registration package: OSS extends to more B2C supply types (including some domestic sales and installed goods); a new scheme covers transfers of own goods across borders (replacing call-off stock arrangements, which phase out); and a mandatory reverse charge applies where the supplier is neither established nor VAT-identified in the Member State where the VAT is due and the customer is VAT-identified there. The platform deemed-supplier rule for short-term accommodation and passenger transport by road may also start here.
• 1 January 2030: the latest date by which Member States may defer that deemed-supplier rule.
• 1 July 2030: digital reporting requirements and mandatory e-invoicing for intra-EU B2B transactions take effect.

So "ViDA starts in 2028" really means the Single VAT Registration package. The reform is already live, and its biggest reporting change doesn't land until 2030.

Does ViDA replace OSS? No.

It builds on OSS, extending it to more transaction types. If you already report cross-border B2C digital sales through Union OSS, that workflow continues — ViDA just widens what OSS can cover for the businesses that need it.

Does ViDA remove the €10,000 threshold? No.

ViDA does not abolish or change the €10,000 amount. The threshold lets qualifying cross-border B2C telecommunications, broadcasting and electronically supplied services — and certain intra-EU distance sales of goods — stay taxed in the supplier's own Member State.

It applies only where the supplier is established in a single Member State and the combined VAT-exclusive value of those qualifying supplies stays under €10,000 — checked against the current and the preceding calendar year (each year on its own, not added together). A business can also elect destination taxation before crossing it.

Once destination taxation applies, Union OSS is usually available as a simplification — an alternative to registering in each Member State of consumption, not an obligation.

ViDA does amend how Article 59c operates (including for certain goods and the destination-taxation election) from 2027, but it leaves the €10,000 threshold for qualifying digital services in place.

What changes for a normal EU-established digital-services seller? Relatively little — immediately.

If your qualifying supplies are subject to destination-country VAT, you may already be using Union OSS to report them — and the headline 2028 changes are aimed elsewhere:

• transfers of physical stock between countries,
• pan-European fulfilment (e.g. Amazon FBA),
• non-established suppliers,
• domestic supplies newly entering OSS,
• certain cross-border B2B transactions.

None of those is the typical shape of a one-person digital-products business. One thing to keep half an eye on: if you sell B2B into other Member States, the 2030 e-invoicing and digital-reporting rules will eventually change how you issue invoices. As of October 2026, those 2030 measures don't create an immediate new OSS filing requirement for a typical B2C digital seller — but it's worth monitoring the implementation guidance as 2030 approaches.

A second thing, often missed: if you sell through a platform acting as Merchant of Record (some Gumroad or Lemon Squeezy setups), that platform collects and remits the VAT — so those sales generally aren't yours to count toward your own threshold. Know which of your sales are genuinely seller-liable before you add anything up.

Who actually benefits most from Single VAT Registration?

Businesses with goods, stock, platform, or multi-country B2B scenarios — e-commerce sellers using pan-European fulfilment, non-EU sellers, and anyone currently juggling several local registrations. For them, ViDA is a real simplification worth planning around. For a solo digital-products seller already reporting through OSS, it's mostly background.

What to do about it (even if you never buy anything)

1. Work out which of your sales are qualifying, seller-liable cross-border B2C supplies. Don't automatically count revenue a Merchant of Record collects and remits for you.
2. Add up the VAT-exclusive total across the relevant platforms — for the current and preceding calendar year — and check each year against €10,000.
3. If destination-country VAT applies, consider whether Union OSS is the right reporting route — it's a simplification, not the only legally possible one.
4. Keep your customer-location evidence and per-country records clean. That obligation doesn't change under ViDA.
5. If you sell B2B cross-border, note the 2030 e-invoicing/DRR change for later. Nothing to action now.

Where VatForge fits

VatForge helps EU-established creators and micro-SaaS businesses bring their supported sales data together, review their EU VAT position, and prepare OSS figures for them — or their accountant — to review and file. It's advisory software: it doesn't give tax advice or file returns on your behalf, and it's EU-only. It doesn't cover ViDA's stock-transfer, physical-goods or e-invoicing regimes — those aren't the shape of a digital-services business. And because it isn't a Merchant of Record, you keep Stripe and your customer relationship.

What matters before 2028

Your existing VAT obligations haven't paused while ViDA is implemented. The immediate questions are the same ones they always were:

• Which sales are qualifying, seller-liable B2C supplies?
• Has the €10,000 test been applied correctly (VAT-exclusive, each of the two calendar years)?
• Is the required customer-location evidence available?
• If you use Union OSS, is the next quarterly return being prepared and reviewed?

Union OSS returns are generally due by the end of the month following each calendar quarter. Always confirm the applicable filing and payment requirements through your Member State of identification.

Related: What is CESOP, and why does it quietly matter for small EU sellers?

VatForge is advisory, EU-only software and does not provide tax advice or file returns on your behalf. Figures and dates are based on Council Directive (EU) 2025/516 and European Commission guidance; confirm your own position with your Member State of identification or a qualified adviser.