Single VAT Registration 2028: Which of Your EU VAT Registrations Can You Cancel?
From 1 July 2028, the EU’s Single VAT Registration (SVR) will let many cross-border sellers cancel foreign VAT registrations they hold today. Part of the ViDA package adopted in March 2025, it is the biggest simplification since OSS launched — here is how it works, who benefits, and what to prepare in 2026.
The timeline at a glance
Single VAT Registration: fewer foreign registrations
From July 2028, the One-Stop Shop expands well beyond distance selling. It will cover additional B2C supplies including supply-and-install contracts, goods sold on board ships, trains and aircraft, energy, and domestic supplies made by non-established businesses. A new OSS module will let businesses report movements of their own goods between Member States — today one of the most common triggers for foreign VAT registrations, particularly for sellers using fulfilment programmes that shuttle stock across EU warehouses. The call-off stock simplification becomes redundant and is abolished for new arrangements from the same date.
In parallel, a broadly mandatory reverse charge will apply where a non-established, non-registered supplier sells to a VAT-registered customer, further cutting the situations that force a local registration.
For e-commerce sellers currently juggling registrations in five or six countries purely because of warehouse stock movements, SVR is the most consequential simplification since OSS itself launched in 2021. It will not eliminate every registration — local stock sales in some scenarios and non-deductible-use goods remain complicated — but the compliance map most sellers know today will look very different from mid-2028.
Platforms: the deemed supplier net widens
From 1 July 2028, platforms facilitating short-term accommodation rental (up to 30 days) and passenger road transport can be treated as the deemed supplier, collecting and remitting VAT where the underlying provider does not. Member States may delay this until January 2030 and may exempt providers on the SME scheme or those supplying a VAT number. Notably, the once-proposed extension of the marketplace deemed supplier rule to EU-established goods sellers was dropped — marketplaces retain that liability for non-EU sellers only.
What to do in 2026
- Map your current EU registrations and identify which exist solely because of own-stock movements — these are SVR candidates.
- Watch the implementing regulations and updated OSS guidance circulating through 2026; onboarding design is being finalised now.
- If you run or sell through a platform in accommodation or transport, model the deemed supplier scenarios in your key markets, including the voluntary-phase divergence between Member States.
- Factor the July 2030 e-invoicing horizon into any ERP or billing system procurement happening today.
Want to know which of your VAT registrations SVR could retire? We map obligations across 30+ countries and tell you what stays, what goes, and when.
Schedule a free 15-minute review →Sources: Council Directive (EU) 2025/516 and accompanying regulations; European Commission ViDA implementation materials. Reference information compiled by VAT Support — informational only, not tax advice.