政策法规现行有效欧盟(统一法规)清关税务

VAT in the Digital Age: 2026 Work Programme available

效力	发布日期	生效日期	发文机构
现行有效	2026-05-22	2026-05-22	European Commission - Taxation and Customs Union

发布05-22

生效05-22

摘要总结AI 辅助解读

欧盟委员会发布《数字时代增值税（ViDA）2026年工作计划》，旨在支持2035年前分阶段实施ViDA改革。该计划基于2025年9月发布的实施战略，核心目标是现代化欧盟VAT体系、打击欺诈并适应平台经济。关键时间节点包括：2027年1月1日扩展OSS至电子充电领域；2028年7月1日短租与客运平台需遵守“视同供应商”新规及单一VAT注册改革；2030年7月1日跨境B2B交易强制电子发票与数字报告要求（DRR）；2035年1月1日前成员国国内实时报告系统须与跨境系统对齐。

The programme builds on the implementation strategy released in September 2025 and is intended to support the rollout of the ViDA package under the current Multiannual Financial Framework. The ViDA reform aims to modernise the EU VAT system, make it work better for businesses and more resilient to fraud, and address challenges in VAT raised by the development of the platform economy. The package was formally adopted in March 2025 and will be phased in gradually through 2035:

From 1 January 2027, the OSS will be further extended to allow the inclusion of B2C supplies in the e-charging sector. Certain legislative clarifications for users of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes will also become effective.
From 1 July 2028, platforms in the short-term accommodation rental and passenger transport by road sectors must comply with new deemed supplier measures, while the main Single VAT Registration (SVR) reforms including mandatory reverse charge for non-established suppliers will begin.
From 1 July 2030, cross-border B2B transactions will be subject to new Digital Reporting Requirements (DRR) based on mandatory e-invoicing and e-invoicing will become the default method for invoicing.
By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the cross-border digital reporting system, marking the final phase of this comprehensive ViDA package.

[Work Programme](https://taxation-customs.ec.europa.eu/document/download/c6153542-8b34-4308-b7e4-9e65e55eb79d_en?filename=ViDA%20implementation-Work%20program.pdf)

[Implementation Strategy](https://taxation-customs.ec.europa.eu/document/download/d5c72f2a-df00-473d-8f8a-5400b999e1aa_en?filename=Implementation%20strategy.pdf)

[More about ViDA](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en)

Publication date

22 May 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)